Registration framework for eligible non-profit organisations including Public Charitable Trusts, registered Societies and Section 8 Companies — with the earlier 12A, 12AA and 12AB provisions explained.
Check Eligibility Get Expert AssistanceFrom 1 April 2026, the registration framework for eligible NPOs is governed by Section 332 of the Income-tax Act, 2025. Earlier 12A, 12AA and 12AB terminology continues to remain relevant for understanding existing registrations and the transition from the Income-tax Act, 1961.
Understand the transition from the Income-tax Act, 1961 to the Income-tax Act, 2025.
| Earlier Framework | Current Framework |
|---|---|
| Income-tax Act, 1961 | Income-tax Act, 2025 |
| 12A / 12AA / 12AB framework | Section 332 registration framework |
| Form 10A | Form 104 for applicable provisional cases |
| Form 10AB | Form 105 for applicable regular registration cases |
| Provisional registration order | Form 106 |
| Regular registration order | Form 107 |
Section 332 covers specified categories of eligible non-profit organisations subject to the conditions prescribed under the Act.
A qualifying public trust may apply for registration under the applicable provisions of Section 332.
A society registered under the Societies Registration Act, 1860 or another applicable law in India is among the recognised applicant categories.
An eligible company registered under Section 8 of the Companies Act, 2013 is among the recognised applicant categories.
Important: Registration as a Trust, Society or Section 8 Company does not by itself constitute income-tax registration. Section 332 registration is a separate tax-registration process subject to the applicable conditions.
The applicable form depends on the organisation's activity status, registration history and the type of registration or approval required.
Check eligibility for provisional registration through Form 104.
Check the applicable filing category and section code under Form 105.
Provisional registration is valid for three tax years or up to six months from commencement of activities, whichever is earlier.
The applicable regular-registration process must thereafter be followed within the prescribed framework.
For Section 332, the current filing framework provides 5-year and 10-year registration options, subject to the conditions under Section 332(5).
A 10-year registration period should therefore not be treated as automatic for every NPO.
The exact document requirement depends on the applicant category, filing situation and registration history.
Trust Deed, Memorandum, Articles, Rules & Regulations or other establishing instrument, as applicable.
Registration/incorporation certificate, PAN and relevant registration particulars.
Applicable particulars of trustees, directors, members or other office bearers.
Applicable accounts, financial statements and related information depending upon the filing category.
Information relating to charitable/religious objects and actual activities, where applicable.
Earlier registration/approval orders, FCRA registration and other supporting records where applicable.
Correct classification before filing is important because the applicable form and section code depend on the NGO's circumstances.
Review organisation type, objects, activities and existing tax registrations.
Determine whether Form 104 or Form 105 and the relevant section code apply.
Compile applicable constitutional, registration, activity and financial records.
Submit the applicable form electronically through the Income Tax e-Filing portal.
Processing differs according to provisional or regular registration application.
The applicable order is issued through Form 106 or Form 107, depending upon the filing.
Do not file Form 104 merely because the Income-tax Act has changed.
An organisation that already holds the specified earlier registration cannot simply apply as a fresh provisional Section 332 applicant through Form 104.
Earlier approvals and registrations do not become invalid merely because the Income-tax Act, 2025 commenced on 1 April 2026. The appropriate action depends on the existing registration, validity period and applicable transition or renewal requirements.
Check Existing RegistrationThe two provisions are connected to the NPO tax framework but serve different purposes.
Deals with registration of eligible non-profit organisations under the applicable income-tax exemption framework.
Earlier terminology: 12A / 12AA / 12AB.
Deals with approval relevant to eligible donor deductions, subject to the statutory conditions.
Earlier commonly searched provision: Section 80G.
Form 105 allows an application under Section 332, Section 354 or both, subject to the applicable eligibility requirements.
Incorrect selection of Form 104, Form 105 or the relevant section code can create avoidable filing complications.
The constitutional objects and actual activities of the organisation should be reviewed for consistency.
Missing registration, financial, activity or office-bearer information may affect processing.
Existing approvals, earlier registrations, cancellations or rejections should be properly considered before filing.
Section 332 of the Income-tax Act, 2025 provides the current registration framework for specified eligible non-profit organisations.
Yes. Section 332 is part of the current NPO registration framework, while 12A, 12AA and 12AB remain important earlier-law terminology for existing registrations and transition purposes.
Form 104 is used for applicable provisional registration or provisional approval cases where the statutory conditions are satisfied and activities have not commenced.
Form 105 is used for applicable regular registration or approval under Sections 332 and/or 354, including specified cases where activities have commenced, provisional registration requires conversion, renewal is due, or prescribed changes have occurred.
Yes. Public trusts, qualifying registered societies and eligible Section 8 Companies are among the applicant categories recognised under Section 332, subject to the applicable statutory conditions.
The current framework provides validity for three tax years or up to six months from commencement of activities, whichever is earlier.
The current forms provide an option to apply under both provisions where the applicant satisfies the relevant eligibility and procedural conditions.
An earlier approval or recognition does not become invalid merely because the Income-tax Act, 2025 commenced. Existing registrations should be reviewed according to their validity and applicable transition or renewal provisions.
Last reviewed: October 2026
This page reflects the Income-tax Act, 2025 and current Income Tax Department guidance applicable from 1 April 2026. References to Sections 12A, 12AA, 12AB and Forms 10A/10AB are retained to help NGOs understand the transition from the earlier Income-tax Act, 1961 framework.
The information is general compliance guidance. Eligibility, filing category, documents and procedural requirements should be determined from the facts of the individual organisation.
Not sure whether Form 104 or Form 105 applies to your NGO? Get your registration position reviewed before filing.
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