12A registration for Section 8 Company

To apply for 12A registration in Form 10AB for a Section 8 company, it is important to select the correct section code, as an incorrect selection can lead to issues with your application.

Understanding the Section Code in Form 10AB

The selection you make in Form 10AB depends on the specific reason for your application (e.g., renewal of registration vs. conversion from provisional to regular registration).

• For Renewal of Registration: If you are filing Form 10AB for the renewal of your 12A registration, the appropriate section code is typically 02.

• For 80G Renewal: If you are simultaneously filing for the renewal of 80G registration, the section code for that specific application is typically 13.

Why the Option You Mentioned is Not Available

The reference to "sub-clause (vi) of clause (ac) of sub-section (1) of section 12A" often relates to specific, one-time transitional provisions or unique registration scenarios. The e-filing portal has evolved, and the dropdown menu is designed to filter options based on the "Nature of Application" you select at the beginning of the form.

Recommended Steps

1. Check the "Nature of Application": When you start filling out Form 10AB, ensure you have correctly identified the nature of your application (e.g., "Regular Registration" vs. "Renewal"). The available sub-section codes in the subsequent dropdowns will change based on this initial selection.

2. Verify via the Income Tax Portal: Always cross-verify the dropdown options against the latest instructions or the "Help" section on the Income Tax e-Filing Portal.

3. Consult a Professional: Given that registration issues can be "disastrous" (as noted in professional forums), it is strongly advised to consult a Chartered Accountant (CA) who is experienced with the current Form 10AB filing process to ensure the code matches your company's specific history (e.g., whether you are moving from provisional to regular registration).

Summary: For the renewal of 12A registration in Form 10AB, the section code is generally 02. Please ensure your "Nature of Application" is selected correctly at the start of the form to view the appropriate options. If you are unsure, consult a tax professional, as selecting the wrong code can lead to rejection.