What is the difference between 12A and 12AB?

12A was the original provision under Income-tax Act 1961 providing tax exemption to NGOs — registration was permanent. 12AB, introduced by Finance Act 2020 (effective 1 April 2021), replaced 12A with a 5-year renewable registration model. New NGOs get provisional registration (Form 10A — 3 years); regular registration via Form 10AB. Existing 12A NGOs were migrated to 12AB by 31 March 2022.

Section 80G allows donors (individuals and companies) to claim tax deduction on donations to the NGO — 50% or 100% deduction depending on the category. Application is now combined with 12A in Form 10A — single fee ₹2,000 — since Finance Act 2020.

No — FCRA registration is mandatory only if the NGO intends to receive foreign contribution (cash, kind, or foreign currency). Without FCRA, an NGO can operate domestically. Application Form FC-3A — fee ₹1,500 — requires 3 years of existence and ₹10 lakh spend on charitable activities in past 3 years.

NGO Darpan is the Niti Aayog portal (ngodarpan.gov.in) for registration of all voluntary organisations seeking government grants or CSR funds. It is mandatory before applying for FCRA and for receiving CSR funds under Section 135 of Companies Act 2013. Registration is free and instant.

What is Form 10BD and 10BE?

Form 10BD is the annual statement of donations received — filed by the NGO by 31 May each year. Form 10BE is the certificate issued by the NGO to each donor claiming 80G deduction — also by 31 May. Late filing attracts ₹200 per day under Section 234E.

How long does NGO registration take?

Underlying vehicle (Trust/Society/Section 8) — 4–8 weeks. Provisional 12A/80G (Form 10A) — 1 month (statutory). Regular 12A (Form 10AB) — 6 months. FCRA — 6–12 months. Total to fully operational NGO with all registrations: 9–15 months.

Form CSR-1 is filed with MCA (free, instant) by NGOs seeking CSR funding under Section 135 of Companies Act 2013. Once registered, the NGO is assigned a CSR Registration Number — companies can then fund the NGO as part of their CSR compliance.

What is accumulation tax?

Section 115TD of Income-tax Act imposes a tax (currently 14.025% — peak rate + cess) when a charitable trust converts to a non-charitable entity, merges with a non-charitable entity, or dissolves without transferring assets to another charitable entity. The tax is on the aggregated income of the trust.

Editor's pickStartup

Ngo Registration

Ngo Registration In India requires precise documentation and timely submission. I-Pro Solutions manages the complete workflow including non-profit registration.

Statutory basis: Income-tax Act, 1961 — Sections 12A (registration of trust/institution), 12AB (provisional & regular registration procedure introduced by Finance Act 2020 effective 1 April 2021), 80G (donor's tax deduction), 11 (exemption of income applied for charitable/religious purpose), 13 (violation conditions), 115TD (accumulation tax on conversion).

Turnaround

7–14 Working Days

₹

Starts from

₹10,099

Money-back accuracy

Guaranteed

Total starting from

₹10,099

Professional + estimated government fee

Professional fee₹8,099 starts with

Government fee (est.)₹2,000 - ₹2,500

Turnaround7–14 Working Days

Money-back accuracy. CA/CS specialist. Tracked client portal.

CONFIRMEDverified 25 Aug 2026

Dedicated specialist

CA-led, named point of contact

Tracked client portal

Real-time status, end-to-end

Money-back accuracy

Refile-free if our error

Flat-fee pricing

No hidden charges, ever

About this service

Ngo Registration is a key regulatory filing administered by Income Tax Department (CBDT) for 12A/12AB/80G; Ministry of Home Affairs (MHA) for FCRA; Niti Aayog for NGO Darpan.. Filing is executed via **Form 10A** — application for provisional registration under Sections 12A/12AB and 80G (combined application post Finance Act 2020); **Form 10AB** — application for regular registration (conversion of provisional to regular) within 6 months of provisional expiry; **Form 10AC** — provisional registration certificate; **Form 10AD** — regular registration certificate; **Form 10BD** — annual statement of donations; **Form 10BE** — certificate of donation to donors; **FC-3A** (regular FCRA), **FC-1** (prior permission), **FC-4** (annual return). under Income-tax Act, 1961 — Sections 12A (registration of trust/institution), 12AB (provisional & regular registration procedure introduced by Finance Act 2020 effective 1 April 2021), 80G (donor's tax deduction), 11 (exemption of income applied for charitable/religious purpose), 13 (violation conditions), 115TD (accumulation tax on conversion); Foreign Contribution (Regulation) Act, 2010 (FCRA) for foreign funding; Companies (CSR Policy) Rules, 2014 read with Section 135 of Companies Act 2013 for CSR funding; NGO Darpan — Ministry of Electronics and IT (MeitY) / Niti Aayog.. Our specialist-led team ensures full compliance with statutory documentation, eligibility verification, and expedited government approval.

Eligibility & thresholds

Minimum

Any charitable or religious trust, institution, society, Section 8 company, university, hospital, etc., having objects of charity, religion, education, medical relief, preservation of environment/monuments, advancement of any other object of general public utility. Must be in existence — for new entities, provisional registration (Form 10A) issued within 1 month of application
valid for 3 years
regular registration via Form 10AB within 6 months of expiry.

Maximum

For-profit entities. Trusts with objects benefitting specific individuals (private trusts) — not eligible. Trusts/institutions not registered under FCRA cannot receive foreign contribution. Trusts whose income is not applied for charitable purpose (>85% application requirement — Section 11(1)(a)
accumulation permitted up to 15% with option to accumulate up to 5 years in Form 10).

Statutory floor

Adherence to governing Act
Transparent statutory fee schedule
Mandatory periodic audit disclosures

What's included

Everything in one transparent fee — no add-ons, no surprises.

Investor-Centric AOA Drafting

If you plan to raise institutional funding, standard Articles of Association (AOA) will not suffice. Venture capitalists demand specific clauses regarding right of first refusal (ROFR), tag-along/drag-along rights, and anti-dilution provisions. Our elite corporate lawyers draft sophisticated AOAs that anticipate future funding rounds, preventing costly and time-consuming structural overhauls when you secure term sheets.

Complex Multi-Founder Structuring

Co-founder disputes are the leading cause of early-stage startup failure. We don't just register your company; we advise on optimal equity splits, director roles, and authorized capital distribution. We provide templates for Co-Founder Agreements and vesting schedules, ensuring that the foundational relationship between partners is legally documented and aligned for long-term stability.

Rapid SPICe+ Processing Engine

Time is of the essence for startups. We utilize an advanced compliance engine that preemptively validates all data entered into the SPICe+ (INC-32) form. By cross-referencing PAN databases, checking DIN eligibility, and formatting registered office proofs perfectly, we eliminate typographical errors that typically cause frustrating ROC resubmission delays, ensuring first-pass approval.

Strategic Authorized Capital Advisory

Determining your initial Authorized Share Capital is a delicate balance. Set it too low, and you'll immediately face high fees to increase it during your first seed round. Set it too high, and you pay unnecessary upfront government stamp duty. We analyze your 12-to-18-month funding roadmap to recommend the exact optimal capital structure that minimizes immediate costs while accommodating your immediate growth.

ESOP Implementation Framework

Attracting top-tier talent in the startup ecosystem often requires offering Employee Stock Ownership Plans. A Private Limited Company is the only structure that efficiently supports this. As part of our premium advisory, we structure your initial cap table to accommodate a future ESOP pool seamlessly, ensuring you are ready to incentivize your founding team.

Comprehensive Post-Incorporation Toolkit

Receiving the Certificate of Incorporation is just the starting line. Within the first 30 to 180 days, you must open a bank account, appoint a statutory auditor (ADT-1), and file the Commencement of Business (INC-20A). We provide a complete post-incorporation execution service, handling these mandatory compliance milestones so you can focus entirely on product development and sales.

Government Fee Breakdown

Government charges only — separate from I-Pro's professional fee. All figures verified as of 25 August 2026.

Fee Component	Amount (₹)	Basis / Authority
Ngo Registration Statutory Fee	₹2,000 - ₹2,500	Official government fee schedule (separate from professional fee)Statutory Authority
Total Government Fee	₹2,000 - ₹2,500	(for default assumptions stated below)

Government charges only — separate from I-Pro's professional fee. Verified 25 August 2026.

Required documents

Each list identifies exactly what to provide — and what you do not need to submit. Use the accordions to expand.

›Trust Deed / MoA of society / Section 8 COI + MoA + AoA (registered); — Trust Deed / MoA of society / Section 8 COI + MoA + AoA (registered);
›PAN of trust/society/Section 8 company; — PAN of trust/society/Section 8 company;
›Address proof of registered office; — Address proof of registered office;
›Annual accounts for last 3 years (or since inception if less); — Annual accounts for last 3 years (or since inception if less);
›IT returns for last 3 years; — IT returns for last 3 years;
›Project report / activity report for next 3 years; — Project report / activity report for next 3 years;
›Details of trustees/directors/members with KYC; — Details of trustees/directors/members with KYC;
›Bank account details; — Bank account details;
›Activity report with photos and proof; — Activity report with photos and proof;
›NGO Darpan registration certificate (mandatory before 12A/80G application); — NGO Darpan registration certificate (mandatory before 12A/80G application);
›For 80G — separate application within Form 10A. — For 80G — separate application within Form 10A.

How it works

Each step is labelled with who performs it — Customer, I-Pro, or the Regulator. Form names are linked to the official portal.

1
Customer⏱ 1 - 3 Days
Step 1: **Customer / I-Pro**
**Customer / I-Pro**: First register the NGO as a Trust / Society / Section 8 company (whichever vehicle chosen).
2
I-Pro⏱ 1 - 3 Days
Step 2: **I-Pro**
**I-Pro**: Apply for PAN of NGO (₹107).
3
I-Pro⏱ 1 - 3 Days
Step 3: **I-Pro**
**I-Pro**: Register on NGO Darpan portal (ngodarpan.gov.in) — free, instant — obtain Unique NGO ID.
4
I-Pro⏱ 1 - 3 Days
Step 4: **I-Pro**
**I-Pro**: Apply for provisional 12A + 80G registration — Form 10A on incometax.gov.in — fee ₹2,000. Provisional certificate (Form 10AC) issued within 1 month — valid for 3 years.
5
I-Pro⏱ 1 - 3 Days
Step 5: **Customer / I-Pro**
**Customer / I-Pro**: Operate NGO for 3 years (provisional period). Maintain books, file ITR-7 each year.
6
I-Pro⏱ 1 - 3 Days
Step 6: **I-Pro (within 6 months before provisional expiry)**
**I-Pro (within 6 months before provisional expiry)**: File Form 10AB for regular registration — fee ₹2,000. Regular certificate (Form 10AD) issued — 5-year validity (renewable).
7
I-Pro⏱ 1 - 3 Days
Step 7: **I-Pro (post 3 years of operation)**
**I-Pro (post 3 years of operation)**: Apply for FCRA registration — Form FC-3A on fcraonline.nic.in — fee ₹1,500 — Ministry of Home Affairs scrutiny (6–12 months).
8
I-Pro⏱ 1 - 3 Days
Step 8: **I-Pro**
**I-Pro**: For CSR funding eligibility — file Form CSR-1 with MCA (free, instant).
9
Regulator⏱ 1 - 3 Days
Step 9: **I-Pro (annually)**
**I-Pro (annually)**: File Form 10BD (donation statement) by 31 May, Form 10BE (donor certificate) by 31 May, FC-4 (FCRA return) by 31 December, ITR-7 by 31 October.

Post-registration compliance

What to file next. I-Pro handles these as part of the annual compliance package.

Filing	Form	Deadline
- Section 13: violation of conditions (income appl Penalty: - Section 13: violation of conditions (income applied to non-charitable purpose) — exemption denied; income taxed at maximum marginal rate (30% + surcharge + cess). - Section 115TD: conversion of trust to non-charitable entity — accumulation tax @	`- Provisional 12A (Form 10A) — 1 month (statutory)`	- Section 13: violation of conditions (income applied to non-charitable purpose) — exemption denied; income taxed at maximum marginal rate (30% + surcharge + cess). - Section 115TD: conversion of trust to non-charitable entity — accumulation tax @
025% (peak rate + cess) on aggregated income. - Penalty: 025% (peak rate + cess) on aggregated income. - Section 271AC: false claim of exemption — penalty 100% of tax sought to be evaded. - FCRA Section 35: violation — imprisonment up to 5 years + fine. - Form 10BD not filed by 31 May — ₹200 per day late fee under Section 234E.	`- Provisional 12A (Form 10A) — 1 month (statutory)`	025% (peak rate + cess) on aggregated income. - Section 271AC: false claim of exemption — penalty 100% of tax sought to be evaded. - FCRA Section 35: violation — imprisonment up to 5 years + fine. - Form 10BD not filed by 31 May — ₹200 per day late fee under Section 234E.

Penalties for non-compliance

Statutory penalties under governing regulatory provisions. Avoid non-compliance delays.

Non-compliance	Provision	Penalty
- Section 13: violation of conditions (income appl	- Provisional 12A (Form 10A) — 1 month (statutory)	- Section 13: violation of conditions (income applied to non-charitable purpose) — exemption denied; income taxed at maximum marginal rate (30% + surcharge + cess). - Section 115TD: conversion of trust to non-charitable entity — accumulation tax @
025% (peak rate + cess) on aggregated income. -	- Provisional 12A (Form 10A) — 1 month (statutory)	025% (peak rate + cess) on aggregated income. - Section 271AC: false claim of exemption — penalty 100% of tax sought to be evaded. - FCRA Section 35: violation — imprisonment up to 5 years + fine. - Form 10BD not filed by 31 May — ₹200 per day late fee under Section 234E.

Common mistakes to avoid

Avoidable filing errors that cause delays or rejection. Each can be resolved before submission.

1
Mismatched applicant legal name or identity details across KYC proofs
Why: Government verification APIs cross-check with UIDAI and MCA databases and automatically flag discrepancies in spelling or dates.
Fix: Our specialists pre-validate your documents against official government databases before portal filing.
2
Submitting outdated utility bills or non-notarized commercial leases
Why: Premises proofs older than 60 days or defective landlord NOCs trigger statutory scrutiny queries and multi-week processing delays.
Fix: We verify recent billing dates and provide pre-formatted, legally vetted landlord NOC and lease formats.
3
Selecting incorrect classification, turnover slab, or statutory activity code
Why: Applications filed under inappropriate classifications attract show-cause notices and potential rejection without statutory fee refund.
Fix: We conduct a statutory scope assessment to align your application with the exact regulatory requirements.

Frequently asked questions

Everything you need to know about this service.

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