12A certificate for NGO

How to get 12A certificate for NGO

UPDATE – Procedure has been now online. Refer updated post http://www.kcjmngo.com/how-to-get-12a-certificate-for-ngo/

 

As we aware that after NGO registered, there are many statutory compliance to be fulfilled. One of them is to get exemption certificate from Income Tax. As per Income Tax Act in India, NGOs are exempted from tax under section 12A.

Why Sec 12A registration required?

NGO is registered for non-profit activities. However, there may be income of NGOs. If NGO does not have registration certificate under section 12A of Income Tax Act, It has to pay tax as per normal rates. So to get income tax exemption, it is necessary to have 12A certificate.

Procedure to apply for 12A Certificate

NGO has to apply to the Commissioner of Income Tax (Exemption Department) in Form No 10A. See below video for detail procedure.

Details to be fill in Form 10A

1. Name and Address of the Trust

2. Name, Address, Occupation of the founders / trustees

3. Date of Registration

Documents to be attached

1. Certified Copy of Registration Document

2. Certified Copy of PAN

3. Certified copy of Memorandum of Trust

Conclusion

It is a very simple process to file this form. After filling this form, Commissioner of Income Tax, if find that all the conditions laid down in Sec12AA are fulfilled, issue 12A certificate for exemption from Income Tax.

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