If you're planning to register an **NGO as a Trust** in **India**, here’s how and **where** to do it:
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## ✅ **Where to Register a Trust in India**
### 📍 **You register a Trust with the **local Sub-Registrar of Assurances** in your district or city — not with the Income Tax Department.**
### ➤ For example:
* If you're in **Mumbai**, go to the **Charity Commissioner’s Office, Mumbai** or the **Registrar/Sub-Registrar Office** in your jurisdiction. * If you're in **Delhi**, visit the **Sub-Registrar Office under the Revenue Department** (usually the one covering the locality where the trust office is based). * In **most states**, the **Sub-Registrar Office** is responsible for **trust deed registration** under the **Indian Trusts Act, 1882** (or state-specific public trust acts, like **Bombay Public Trust Act** in Maharashtra & Gujarat).
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## 📝 Steps Before Applying for Section 12AA (now 12AB):
### 1. **Draft a Trust Deed**
* On non-judicial stamp paper (value depends on state – e.g., ₹100–₹500) * Includes: Trust name, objectives, trustee details, registered address, rules
### 2. **Register the Trust**
* With the **Sub-Registrar of Assurances** * Documents needed:
* Trust deed (original + 2 photocopies) * ID/address proof of trustees & settlor * Passport-size photos * PAN of settlor (recommended)
### 3. **Get Certified Copy**
* After registration, you’ll get a certified copy of the trust deed
### 4. **Apply for PAN**
* Apply for a **PAN card in the name of the Trust**
### 5. **Then Apply for 12AB**
* Submit application via **Income Tax portal** for registration under **Section 12AB** (replaces old 12AA from April 2021) * After 12AB, apply for **80G** if needed