What are the steps to register under 80g?

Conditions to be fulfilled for 80G:

1. The NGO should not have any income which are not exempted, such as business income. lf, the NGO has business income then it should maintain separate books of accounts and should not divert donations received for the purpose of such business.
2. The bylaws or objectives of the NGOs should not contain any provision for spending the income or assets of the NGO for purposes other than charitable.
3. The NGO is not working for the benefit of particular religious community or caste.
4. The NGO maintains regular accounts of its receipts & expenditures.
5. The NGO is properly registered under the Societies Registration Act 1860 or under any law corresponding to that act or is registered under section 25 of the Companies Act 1956.

Procedure for getting registration under section 12A and 80G of Income Tax Act

Step-1: Apply in Form No. 10G  to the Commissioner of Income Tax for such registration Dully filled-in & submitted to the  lncome Tax Department.

Step-2: NGO will receive notice for clarifications from Income Tax Department in 2-3 months after applying.

Step-3: Reply of notice will be submitted by the consultant along with all relevant desired documents to the Income Tax Departments.

Step-4: Consultant will personally visit the Income Tax Departments to follow-up the case on behalf of the applicant organization.

Application forms for applying for registration under section 12A and 80G 

12A registration : Form 10A
80G registration: Form 10G 

Documents required for registration u/s 12A AND 80G:

1. Dully filled in Form - 10A for registration u/s 12A registration;
2. Dully filled in Form - 10G for registration u/s 80G registration;
3. Registration Certificate and MOA /Trust Deed (two copies - self attested by NGO head);
4. NOC from Landlord (where registered office is situated);
5. Copy of PAN card of NGO;
6. Electricity Bill / House tax Receipt /Water Bill (photocopy);
7. Evidence of welfare activities carried out & Progress Report since inception or last 3 years;
8. Books of Accounts, Balance Sheet & ITR (if any), since inception or last 3 years;
9. List of donors along with their address and PAN;
10. List of governing body I board of trustees members with their contact details;
11. Original RC and MOA /Trust Deed for verification;
12. Any other document / affidavit / undertaking /information asked by the Income Tax department

     

To fulfill the above procedure, you are require the service of CA. So, please hire a CA.

Regards