80G Registration - Complete Overview
📌 TL;DR - 80G Registration Services at a Glance
TL;DR: 80G registration is a tax certification that benefits the donors of your NGO, not the NGO itself. While 12A registration exempts your NGO's income from tax, 80G registration allows individuals and companies who donate to your NGO to claim a deduction of up to 50% of the donated amount from their taxable income under the old tax regime. The registration is granted by the PCIT(E) under Section 80G(5) of the Income Tax Act, 1961, with no government fee.
| Parameter | Details |
|---|---|
| What | Registration under Section 80G(5) enabling donors to claim tax deduction on donations to the NGO |
| Benefit To | Donors (individuals, HUFs, companies, firms) - not the NGO itself |
| Deduction Rate | 50% of donated amount, subject to 10% of donor's adjusted gross total income (for most NGO registrations) |
| Prerequisite | Valid 12A/12AB registration under the Income Tax Act |
| Application Form | Form 10A (new/provisional) or Form 10AB (renewal/final) |
| Validity | Provisional: 3 years | Regular: 5 years (renewal required 6 months before expiry) |
| Government Fee | Nil - No government fee for filing Form 10A or Form 10AB |
This makes your NGO significantly more attractive for donations and CSR contributions. The entire process is online through Form 10A (new applications) or Form 10AB (renewals) on the Income Tax e-filing portal. There is no government fee, and 12A registration is a mandatory prerequisite.
Post-registration, the NGO must issue Form 10BE (Certificate of Donation) to every donor by 31 May each year under Rule 18AB. Without Form 10BE, donors cannot claim the 80G deduction. Patron Accounting's CA team manages the entire process end-to-end, from 12A prerequisite check through PCIT(E) scrutiny handling and Form 10BE compliance setup.
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