Licences & Legal
Section 12AB Registration — Meaning
The registration that makes an NGO's income tax-exempt when applied to charitable purposes.
What is Section 12AB Registration?
Trusts, societies and Section 8 companies register under Section 12AB to claim exemption on income applied to their charitable objects. New NGOs get provisional registration (Form 10A) for three years and then apply for regular registration (Form 10AB), valid for five years — or ten years for NGOs whose total income didn't exceed ₹5 crore in each of the two preceding years, under the Finance Act, 2025. Registered NGOs must apply at least 85% of income in the year and file ITR-7.
Need help with this?
Our CA team handles this for clients across India.
More Licences & Legal terms
LEI (Legal Entity Identifier)
A 20-character global ID required for large borrowers and large-value payments in India.
EPR (Extended Producer Responsibility)
The obligation on producers, importers and brand owners to fund collection and recycling of their packaging or products.
BIS Certification (ISI / CRS)
Mandatory product certification for goods covered by Quality Control Orders.
LMPC Registration (Legal Metrology)
Registration for manufacturers, packers and importers of pre-packaged goods, with mandatory label declarations.
FCRA (Foreign Contribution Regulation Act)
The law requiring NGOs to have registration or prior permission before receiving foreign donations.
