12A registration

12A Registration in Bihar is a one-time enlistment which is conceded by the Income Tax Department to trusts and other not really for benefit associations. The reason for the enlistment is to be excluded from the installment of personal duty. 12A Registration is by and large applied for following fuse.

Pay of an association is excluded in the event that NGO has 12A Registration. All pay will not be available after 12A Registration. This is one time enrollment.

12A registration in BiharTrusts and NGOs having 12A Registration appreciate exclusion from paying annual expense on the excess pay of the Trust or NGO. Personal duty exception is accessible for all non-benefit NGOs.

Section 12 A of the Income Tax Act, 1961, is an onetime expense exclusion gave to trusts, NGOs and Section 8 Companies. Associations holding an enrollment under segment 12A are excluded from paying duties on their excess pay.

NGOs are associations engaged with altruistic and non-benefit exercises. Nonetheless, they really do acquire pay and they are expected to pay charge according to typical rates in the event that not enlisted under segment 12A, Income Tax Act.

15% of income/donation is aimlessly excluded whether the above pay applied for beneficent reason;

Deliberate commitments/gift made with a particular course that they will frame part of the corpus of the trust is entirely excluded;

Benefactor of NGO will get allowance regarding the gift made to such NGO; also, there is numerous mores.

To profit such advantages, the NGO/magnanimous trust needs to enlist themselves with annual assessment under area 12A , Section 12AA and Section 80G of personal duty act, 1961

New Registration (As revised by Finance Act, 2020)

An application for new enrollment under area 12A will be given to Principal Commissioner or Commissioner, according to arrangements of segment 12AB. A temporary enrollment for quite a long time will be given to associations. The enrollment once allowed will be legitimate for a considerable length of time from the Assessment Year from which the enlistment is looked for. Application for recharging of such new enrollment should be submitted

–    somewhere around a half year before the expiry of legitimacy period or

–    in something like a half year from beginning if exercises,

whichever is prior.

The temporary enrollment so conceded will be substantial for a time of 3 years and consequently should be reestablished toward the finish of the previously mentioned courses of events. The enlistment so reestablished will be legitimate just for 5 years and should be restored toward the finish of every 5 years.

Significant Note: In instances of new enrollment, application will be submitted, no less than one month preceding the beginning of the earlier year pertinent to the evaluation year for which enlistment is looked for, meaning accordingly new NGO won’t be qualified for have the advantage of enlistment of area 12AB in the main year of activity.

Migration of existing enrollments (As corrected by Finance Act, 2020)

All enlisted NGOs are expected to apply for re-approval in Form No. 10A, in somewhere around 90 days from first April 2021. Enrollment so re-approved will be substantial just for 5 years. The application for the reestablishment of registration (following five years) should be submitted something like a half year preceding the expiry of legitimacy period. The restoration application will be submitted in the Form No. 10AB.

Documents required for 12A registration:

The accompanying reports should be presented by the 12A enrollment candidate in Form 10A:

  • Affirmed duplicate of the instrument under which the trust/foundation was made/laid out, if appropriate
  • Affirmed duplicate of the archive proving the production of the trust or the foundation of the establishment, if pertinent
  • Ensured duplicate of enlistment with RoC/Registrar of Firms and Societies/Registrar of Public Trusts, whichever material
  • Confirmed duplicate of the records proving reception or change of the items, if any Certified duplicate of the yearly reports of the trust/foundation for a most extreme three quickly going before monetary years, if relevant Note on exercises
  • Affirmed duplicate of existing request conceding enrollment under area 12A or segment 12AA, if any. Affirmed duplicate of request of dismissal of utilization for award of enrollment under area 12A or segment 12AA, if any.

Procedure of 12A registration:

Note: ONLY when a NGO is enrolled, it can apply for 12A Registration.

STEP-1) Filing 10A Form

10A Form ought to be filled online outfitted with important records according to run 17A of the Income Tax Act, 1962 to Jurisdictional Principal Commissioner/Income Tax Commissioner.

STEP-2) Verification

Chief will actually look at the subtleties of the application and may request extra records/data, whenever required. Such questions ought to be answered appropriately in any case might prompt dismissal of utilization.

STEP-3) Issuance of 12A Certificate

You’ll be conceded a lifetime 12A Certificate for your enlisted NGO once the Income Tax Commissioner is persuaded with its motivation and legitimacy.


Presently, your foundation is lawfully endorsed NGO with the lifetime arrangement of assessment exception under Section 12A.

You cannot copy content of this page