Consultant
22 Points
Posted on 30 October 2026
Form 10AC is not automatically equivalent to an 80G certificate. It is an order issued by the Income Tax Department granting provisional registration or approval under the applicable provisions of the Income Tax Act.
The important point is to check the section mentioned in your Form 10AC order. If it specifically grants approval under Section 80G, it serves as evidence of your 80G provisional approval for the validity period stated in the order. However, if it grants registration under Section 12AB, it relates to the organisation’s income-tax exemption status and does not independently provide 80G approval.
Since you already have 12AA and 80G certificates, compare the section, approval details, and validity dates mentioned in your existing certificates with the new Form 10AC order. Donors can claim deductions under Section 80G only when the organisation has valid 80G approval and the other applicable conditions are fulfilled.
For organisations completing 12a and 80g registration, it is important to obtain and maintain the respective approvals separately, as both serve different purposes. If the order is unclear, you should verify its approval category with your tax consultant or the Income Tax Department before advising donors about deductions.