TAX EXEMPTION GUIDE

12A & 80G Registration

Quick Reference for Your Business

Documents · Due Dates · Compliance — everything you need to know about 12A & 80G Registration.

Documents Required

Trust Deed / Society Certificate / Section 8 Certificate

of the trust / society / company

Clearly charitable, copied from registration document

Last 3 years (projected for new organisations)

Names, addresses and PAN

Last 12 months

Compliance	Due Date
Form 10A (12A) / 10G (80G)	File on Income Tax portal to apply
Provisional order	Valid 3 years → convert to final (5 years)
Form 10BD — Donation statement	31 May every year
Form 10BE — Donor certificate	Issue to donors by 31 May
ITR-7 (no audit)	31 July of assessment year
ITR-7 (audit) + Form 10B	31 October of assessment year
12A / 80G renewal	Before expiry — every 5 years

Note: 12A exempts the NGO's income; 80G gives donors a 50% deduction. Both are valid 5 years and must be renewed before expiry.

Paying income to trustees / founders triggers automatic cancellation.

Using funds for personal expenses or non-charitable activity.

Any political contribution cancels 12A and 80G.

Default in annual filing or missing the 5-year renewal cancels exemption.

Experienced professionals to handle your tax, GST, accounting and compliance needs with confidence.

Serving businesses, professionals, firms and individuals with practical tax and compliance support.

We track every deadline — no fines, no interest, no surprises.

From registrations and filings to ongoing compliance — we help keep your business on track.

Practical guidance to identify compliance issues, resolve them correctly and keep your business compliant.