No more delays or difficulties! Register your business with India’s Best CS/CS/Lawyer. NGOs must apply for 12A & 80G Certificate to provide income tax exemption to the donors! It also helps NGOs in availing government funding.
80G and 12A Registration Registration Online In India
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Overview of 80G and 12A Registrations
80G and 12A registrations apply only to NGOs and Charitable Organizations if they fulfil the following conditions:
- They must not have any income generated from a business
- They should either be a charitable trust or a registered society
- Also, such organizations should not be using their assets or income for any other purpose other than making charity
- Furthermore, they must maintain a regular book of accounts in favor of their receipts and expenses.
- The trustees or any other body governing the organization should not be involved in deriving any undue benefits from these funds
- They should not be working for the benefit of any particular caste or religion
- Also, in the case of business-related income, the organization should maintain a separate book of accounts. However, the donations received by the NGO must not be used for such businesses.
An NGO must apply for 12A and 80G Registration immediately after its incorporation.
What is an 80G Certificate?
An 80G Certificate is issued by the Income Tax Department to a non-governmental organization (NGO) such as a charitable trust, or a Section 8 Company. The 80G Certificate is granted to encourage the donors to donate funds into such non- profit organizations. Furthermore, the donor gets a tax exemption of 50% when they make donations to such organization, as they become eligible to deduct such amount from their Gross Total Income. Additionally, in order to avail the exemption, the donor needs to attach the stamped receipt of the donation made. Such a receipt must contain the donor’s name, date of donation, and PAN of the organization.
About 12A Registration
Now that we have covered the 80G Registration, we will know about Section 12A and how to get registered under Section 12A of the Income Tax Act, 1961.
Section 12 A of the Income Tax Act, 1961, is a onetime tax exemption provided to trusts, NGOs and Section 8 Companies. Organizations holding a registration under section 12A are exempted from paying taxes on their surplus income.
NGOs are organizations involved in charitable and non-profit activities. However, they do earn income and they are required to pay tax as per normal rates if not registered under section 12A, Income Tax Act.
What are the Documents Required for the 80G Registration?
The following documents are required for 80G registration is as follows:
- MoA and Registration certificate in case of Section 8 companies and Societies and a Trust Deed in case of a Trust
- No objection certificate from the owner of the property where the registered office of the Institution is situated
- Form 10G
- A copy of the PAN of the NGO
- Copy of Utility Bills such as Electricity bill, water bill or House Tax Receipt
- A list of the donors along with their address and PAN
- The documents related to Income Tax Returns and the Book of Accounts of the past three years
- The list of the welfare activities being carried out & the progress report of the last three years
- A detailed list of the Board of Trustees
- Original RC, MoA, or Trust Deed.
What are the Documents Required for 12A Registration?
The following documents are required for 12A registration:
- Documental evidence of the creation of the Trust or NGO {Trust Deed of a Trust; Registration Certificate and Memorandum of Association {MOA} of a society}
- Section 8 companies need to submit a certificate of incorporation and copies of MoA and AoA of the company
- Form 10A.
- Three-year bank account statement of the Trust.
- PAN of the organization.
Registration procedure for 80G Registration
80G Registration procedure consists of the following steps:
- Apply for an 80G certificate to the Commissioner of Income Tax (Exemption) within the jurisdictional area of the entity along with the required documents.
- An on-premise inspection is done by the Income Tax department after the form, and the required documents for 80G registration are submitted
- However, the Income Tax Officials might ask for additional documents or evidence if they seem unfit, or if they feel anything is missing
- Upon satisfactory verification of documents and the office of the NGO, 80G certificate is granted to the institution by the Commissioner.
Note:Â The Validity of an 80G Certificate is for a lifetime of the institution.
What is the Procedure for 12A Registration?
You are required to follow these steps for 12A registration:
- You need to file an application in the Form 10A, as per Rule 17A of the Income Tax Act, 1961
- The application needs to be filled as per the guidelines of the Jurisdictional Commissioner of Income Tax (Exemptions)
- The Commissioner verifies the genuineness of the activities of the organization, once he receives the Form and the documents. Also, he can call for additional documents or information if he considers necessary
- On the satisfactory report, the Commissioner passes an order in writing for the grant of 12A Registration. If the Commissioner is not satisfied he will reject the application, after which the applicant is provided a fair chance to be heard.
12A Registration can be cancelled at any point of time subject to the proof that the organization is indulged in the following activities:
- Is against the object of the institution
- Are not genuine
- Is benefitting a specific religion or caste
- The funds are being invested in prohibited means
- The income of the institution is used for the benefit of specific individual or group of persons
Note:Â The12A Registration is valid for a lifetime of such institution
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Frequently Asked Questions
- Private Limited Company
By virtue of section 2(68) of the Companies Act, 2013, Private Limited Company is a type of company which offers limited liability with certain restrictions defined in regulations:
- restricts the right to transfer shares
- Limits the numbers of its members to 200
- Prohibits any invitation to the public to subscribe for any shares in, are debentures of the company(No Public Trading of Shares)
- Prohibits any invitation or acceptance of deposits from persons other than its member
- The word ‘Private Limited’ must be added at the end of its name
- One Person Company
One Person Company popularly known as OPC introduced in India under the Companies Act, 2013. The concept of OPC is a fusion of sole proprietorship and private company which intends to permit single economic entrepreneurship to take the advantages of a corporate form of organisation.
- Limited Liability Partnership
Limited Liability Partnership is a corporate entity registered under Limited Liability Partnership Act, 2008. It is a form of partnership firm that enjoys limited liability. It is a hybrid form of a partnership that includes the features of a company. Compliances for a company are applicable to LLP.
No, the whole incorporation process is online. You can send the scanned copy of all the required incorporation documents via e-mail. All the forms and documents are filed electronically and even signed digitally.
The company name should be selected with utmost care. The rules for selecting a company are:
- The name should be ended with the words “Private Limited” in case of private company, “OPC” in case of one person company and “LLP” in case of limited liability partnership which is mandated by law.
- The name must be unique.
- Follow the naming guidelines for better chances of approval.
- The name should be suggestive of the main objectives to be taken by the business entity.
- Private Limited Company
- Appointment of auditor
- Statutory audit of accounts
- Filing of annual return
- Filing of financial statements
- Holding Annual General Meeting (AGM)
- Prepare directors’ report
- Filing of income tax return
- One Person Company
- Appointment of statutory auditor
- Holding Board Meetings (BM)
- Filing of financial statements
- Filing of annual return
- Limited Liability Partnership
- Filing of financial statements
- Filing of annual return
- Filing of income tax return
- Appointment of auditor
- Filing of LLP annual return
You don’t need a proper office to incorporate a business entity. You can register your residential address as a registered place of your business with MCA for which some address proof along with the NOC (No Objection Certificate) has to be filed with the prescribed form.
NRIs only allowed to incorporate limited business entities in India including private limited company and limited liability partnership. Also, there is no requirement to obtain the prior approval from the government or RBI. But, in order to register a private company or an LLP at least one director/partner must be a resident of India. However, the private limited company is ideal for NRIs.
In order to execute the idea into a long-term business, choosing the right form of business is important. For start-ups, Private Limited Company is the best option for the following reasons:
- Limited legal compliances
- No minimum capital contribution
- Need only 2 directors and shareholders (both can be the same person)
- Funding can be raised
- Limited liability of the members
As per the relevant Act, there is no minimum requirement for Paid-up Share capital or contribution to incorporate a private company, one person company or limited liability partnership. However, each shareholder/partner should subscribe to a minimum one share of Rs.10 face value.