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July 22, 2026
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BySteffy A
Section 332 of the Income Tax Act 2025: NPO Registration
Introduction
Section 332 of the Income Tax Act 2025 provides the registration framework for eligible non-profit organizations in India. It applies to public trusts, registered societies, Section 8 companies, universities, recognized educational institutions, and certain government-funded institutions.
Under the Income tax Act, 1961, registration provisions for charitable and religious organizations were mainly covered under Sections 12A, 12AA, and 12AB. Under the Income Tax Act, 2025, these provisions have been reorganized within the new framework for registered non-profit organizations.
Section 332 explains who can apply, eligibility conditions, application deadlines, registration validity, verification requirements, and the consequences of delayed filing.
What Is Section 332 of the Income Tax Act 2025?
Section 332 deals with applications for registration by persons seeking tax benefits as registered non-profit organizations. An eligible applicant must file the prescribed form electronically. Form 104 for provisional registration is submitted to the Commissioner of Income tax (CPC), while Form 105 for regular registration, renewal, conversion, reactivation, or modification of objects is submitted to the jurisdictional Principal Commissioner or Commissioner.
The registration process under Section 332 of the Income Tax Act depends on the applicant’s status. Different rules apply where:
- Activities have not commenced
- Activities have already commenced
- Provisional registration has been granted
- Existing registration is due to expire
- Registration has become inoperative
- Objects of the organization have been modified
- The applicant has never been registered earlier
The provision also prescribes the time within which the authority must pass an order and the period for which the registration will remain valid.
Section 332 reorganizes the registration framework earlier contained mainly in Sections 12A, 12AA, and 12AB of the Income tax Act, 1961. It also covers specified institutions that previously obtained approval under Section 10(23C).
Who Can Apply for Section 332 Registration?
The following persons may submit a Section 332 application for registration:
Public trust
A public trust established for charitable or public religious purposes may apply. Therefore, public trust registration under Section 332 of the Income Tax Act is available where the trust satisfies the prescribed eligibility conditions.
Registered society
A society registered under the Societies Registration Act, 1860, or any other law in force in India may apply. An eligible registered society may obtain registration as a registered non-profit organisation under Section 332.
Section 8 company
A company registered under Section 8 of the Companies Act, 2013 may apply for registration.
A company registered under Section 25 of the Companies Act, 1956 and treated as registered under the Companies Act, 2013 is also covered.
Universities and educational institutions
The following educational organizations may apply:
- A university established by law
- An educational institution affiliated with such university
- An educational institution recognized by the Government
- Government-funded institutions
An institution financed wholly or partly by the Government or a local authority may apply under Section 332 of the Income Tax Act.
Other specified persons
Persons covered under Schedule III, Table Serial Numbers 27 to 29 and 36, and Schedule VII, Table Serial Numbers 17 to 19 and 42, may also apply. The Board may notify additional eligible persons.
Eligibility for Section 332 Non-Profit Organization Registration
To qualify for non-profit organization registration under Section 332 of the Income Tax Act, an applicant must satisfy the conditions prescribed under Section 332(2).
The applicant must be constituted, registered, or incorporated in India. The applicant must be constituted, registered or incorporated in India for carrying out one or more charitable purposes referred to in Section 2(23), or one or more public religious purposes.
The properties of the organization must also be held for the benefit of the general public under an irrevocable trust.
Such properties should be held:
- Wholly for charitable or religious purposes in India; or
- Partly for charitable or religious purposes in India, where the organization was constituted, registered or incorporated before the commencement of the Income tax Act, 1961
These requirements are important for obtaining recognition as a registered non-profit organization under Section 332 of the Income Tax Act.
A public charitable trust must also satisfy these conditions for charitable trust registration under Section 332 of the Income Tax Act.
Application Deadlines and Registration Validity
The application deadline, time limit for passing the order, and registration validity under Section 332 depend on the applicant’s status and the nature of the application.
For quick reference, download the PDF containing the complete Section 332 application deadlines, order-passing timelines, and registration validity details.
Note: For applications covered by Table Serial Numbers 3 to 7 of Section 332(3), the registration may remain valid for ten tax years where the applicant’s total income does not exceed ₹5 crore in each of the two tax years preceding the tax year in which the application is made, subject to the prescribed computation conditions under Section 332(5).
An organization applying for renewal must submit the application at least six months before the expiry of its existing registration.
Where an organization modifies its objects and the revised objects no longer conform to the conditions of its existing registration, it must submit a fresh application within 30 days from the date of modification.
Provisional and Regular Registration Under Section 332
Provisional registration applies where the applicant has not commenced its activities and has not been registered under any specified provision earlier.
Form 104 is used for provisional registration where activities have not commenced. Form 105 is used for regular registration, conversion from provisional to regular registration, renewal, reactivation of an inoperative registration, and registration after modification of objects. Form 104 corresponds to the earlier Form 10A, while Form 105 corresponds to the earlier Form 10AB.
Once the provisional application is approved, the registration order is issued in Form 106. An order granting regular registration, rejecting an application, or canceling an existing registration is issued in Form 107.
Provisional registration is granted for up to three tax years commencing from the tax year in which the application is made.
After the organization starts its activities, it must apply for regular registration within six months from the date of commencement.
Regular registration applies where:
- The applicant has already commenced its activities and has no earlier registration
- A provisionally registered organization has started its activities
- Existing registration is due to expire
- Registration has become inoperative under Section 333
- The organization has modified its objects
For these applications, the Principal Commissioner or Commissioner may call for documents, request information, or conduct inquiries before passing an order.
How to Apply for Registration Under Section 332 of the Income Tax Act?
- Log in to the Income Tax e-Filing portal using the organization’s PAN.
- Select Form 104 for provisional registration or Form 105 for regular registration, renewal, conversion, reactivation or modification of objects.
- Choose the applicable section code under Section 332.
- Enter the organization’s constitution, objects, activities, financial and registration details.
- Upload the prescribed self-certified documents.
- Verify and submit the application electronically.
- Track the application and respond to any information request issued by the authority.
Delay, Rejection and Cancellation
The Principal Commissioner or Commissioner may condone a delayed application where the applicant establishes a reasonable cause. Where an application covered by the specified conversion, renewal or object-modification categories is not filed on time and the delay is not condoned, tax on accreted income may apply under Section 352.
For regular registration applications, the authority may examine the applicant’s objects, genuineness of activities and compliance with applicable laws. An opportunity of being heard must be provided before the application is rejected or an existing registration is cancelled.
Section 332 Registration Support by Ebizfiling
Section 332 of the Income Tax Act, 2025 provides the new registration framework for eligible trusts, societies, Section 8 companies and other non-profit organizations. The earlier registration provisions under Sections 12A, 12AA, and 12AB have been reorganized under Section 332.
Ebizfiling can assist with:
- Provisional and regular registration
- Application preparation and filing
- Registration renewal
- Compliance support for trusts, societies, and NGOs
Get professional assistance with NPO tax registration for trusts and NGOs.
Conclusion
Section 332 of the Income Tax Act 2025 provides a consolidated registration framework for charitable and religious organizations. The provisions earlier covered mainly under Sections 12A, 12AA and 12AB have been reorganized under the registered non-profit organization provisions of the Income Tax Act, 2025. The NPO registration under Income Tax Act 2025 is available to eligible public trusts, societies, Section 8 companies, universities, educational institutions and other specified persons.
Depending on its status, an organization may apply through Form 104 for provisional registration or Form 105 for regular registration, renewal, conversion, reactivation, or registration after modification of its objects.
Suggested Reads:
Section 12AA of Income Tax Act
Exemptions under Section 80G and 12A/12AA
Frequently Asked Questions
1. How does the shift from Section 12A, 12AA and 12AB to Section 332 affect NPO registration?
The transition from Section 12A 12AA 12AB to Section 332 reorganizes the earlier charitable and religious registration provisions under the Income Tax Act, 2025. Eligible organizations must now follow the application categories, deadlines, and validity conditions prescribed under Section 332.
2. When should Form 104 under Section 332 of the Income Tax Act be filed?
Form 104 under Section 332 of the Income Tax Act applies where the applicant has not commenced its activities and has not been registered earlier under a specified provision. The application may be submitted during the tax year from which provisional registration is sought. Ebizfiling can assist an organization in identifying the correct registration category and preparing its application details.
3. How to apply for registration under Section 332 after activities have commenced?
An organization that has already commenced its activities and has no earlier registration may submit a Section 332 application for registration during the tax year from which registration is sought. The authority may verify the organization’s objects, genuine activities, and compliance with applicable laws.
4. Can a provisionally registered NPO wait until registration expires before applying for regular registration?
No. Once the organization starts its activities, it must apply for regular registration under Section 332 of the Income Tax Act within six months from the commencement date. It should not wait for the provisional registration to expire.
5. When can Section 332 registration remain valid for ten tax years?
Registration may remain valid for ten tax years for applications covered by Table Serial Numbers 3 to 7 of Section 332(3), where the applicant’s total income, computed without giving effect to the provisions applicable to registered non-profit organisations under Part B of Chapter XVII, does not exceed ₹5 crore in each of the two tax years preceding the tax year in which the application is made.
6. What should a registered NPO do after modifying its objects?
A registered non-profit organization under Section 332 of the Income Tax Act must apply within 30 days where its modified objects do not conform to the existing registration conditions. The authority may verify the revised objects before granting continued registration.
7. What happens if an organization misses the Section 332 renewal deadline?
The Principal Commissioner or Commissioner may condone the delay if the organization establishes a reasonable cause. If the delay is not condoned, the organization may become liable to tax on accreted income under Section 352.
8. Can an inoperative registration be made operative again under Section 332?
Yes. Where registration becomes inoperative due to switching the regime under Section 333, the organization may apply during the tax year from which it wants the registration to become operative again.
9. Is charitable trust registration under Section 332 available to a private trust?
No. Charitable trust registration under Section 332 of the Income Tax Act applies to an eligible public trust established in India for charitable or public religious purposes. Its properties must be held for the benefit of the general public under an irrevocable trust. Ebizfiling can help review the trust’s objects and basic eligibility before the application is prepared.
10. What does the Commissioner verify during Section 332 non-profit organization registration?
The Commissioner may examine the applicant’s objects, genuineness of activities, and compliance with laws that are material for achieving its stated purposes. Documents, information, and additional explanations may also be requested.
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