About This Service
Think of 12A as a “Tax Immunity Shield.” It is a one-time (now renewed every 5 years) registration with the Income Tax Department that exempts the NGO’s income from being taxed. Whether you receive ₹10 Lakhs or ₹10 Crores in donations, as long as you have 12A and spend the money on charitable objects, your Tax Liability is Zero.
Eligibility & Criteria
- Forms: Form 10A (for provisional/new) or Form 10AB (for permanent/renewal).
- Amended Limits: From 2026, even small trusts with income > ₹5 Cr must file a more detailed Form 10B audit report.
- Penalties: If not registered, your surplus (income minus expense) is taxed at 30% (MMR).
