# Society Registration

> A society is a member-based non-profit registered under the Societies Registration Act, 1860 or the state's own society law. It needs at least seven members, a memorandum of association stating its objects, and rules and regulations for membership, the governing body, meetings and accounts. After registration with the state Registrar of Societies, it obtains PAN, 12AB, 80G and other registrations like any NGO.

Practice: NGO, Trust & Section 8 — https://www.industax.com/services/ngo-trust/

Societies suit associations, clubs, educational and cultural bodies where members elect the governing body. Annual filings with the Registrar (list of governing body members, accounts) vary by state.

We draft the memorandum and rules, register the society, and set up governance and tax registrations.

## Key facts

| Item | Detail |
| --- | --- |
| Law | Societies Registration Act 1860 / state acts |
| Minimum members | 7 |
| Documents | Memorandum of association, rules and regulations |
| Authority | State Registrar of Societies |

## Who needs this

- Associations and member-driven NGOs
- Educational and cultural bodies
- Resident and professional associations

## What's included

- Memorandum and rules
- Registration
- PAN and bank account
- 12AB and 80G applications

## Documents

- Members' KYC
- Office address proof
- Governing body details

## Process

1. **Draft** — Memorandum and rules prepared.
2. **Register** — Filed with the Registrar.
3. **Exempt** — Tax registrations applied for.

## FAQs

### Society or trust — which is better?

A society is democratic, run by elected members; a trust is controlled by its trustees. Choose a society if many members will govern; a trust if a small founding group will.

### Can a society operate across India?

Societies registered under a state law operate from that state; for a national presence, multi-state registration rules under the state law or a Section 8 company may be better.

### Does a society need an audit?

Yes — under state society rules in many states, and under income tax rules once it claims exemption above the prescribed limits.

## Official sources

- Income Tax e-Filing portal: https://www.incometax.gov.in/

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Canonical page: https://www.industax.com/services/ngo-trust/society-registration
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.