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Section 80G(5) registration is the commonly recognized term for approval that allows eligible donors to claim an income-tax deduction on qualifying monetary donations made to approved charitable organizations.
The legal framework has now changed.
The Income Tax Act, 2025, came into force on 1 April 2026, replacing the Income Tax Act, 1961, for the current tax framework. Under the new act, approval of eligible non-profit organizations for donor-related deductions is governed by Section 354, while the donor’s deduction is governed by Section 133.
Therefore, people may continue searching for Section 80G(5) registration, but current applications need to be prepared according to the provisions, forms, and rules applicable under the Income Tax Act, 2025.
Ebizfiling helps NGOs, charitable trusts, societies, Section 8 companies, and other eligible organizations understand the applicable approval route, prepare their documents, and complete the online filing process correctly.
If your NGO has previously dealt with 80G approval, you may recognize Form 10A, Form 10AB, Form 10AC, Form 10BD, and Form 10BE.
These belong to the earlier income tax act, 1961 framework. The new Act introduced a revised approval and reporting system from 1 April 2026.
| Earlier | Current |
|---|---|
| Section 80G(5) approval | Section 354 approval |
| Form 10A – Provisional application | Form 104 – Provisional application |
| Form 10AB – Regular / renewal | Form 105 – Regular / renewal |
| Form 10AC – Approval order | Forms 106 / 107 – Approval orders |
| Form 10BD – Donation statement | Form 113 – Donation statement |
| Form 10BE – Donor certificate | Form 114 – Donor certificate |
The Income Tax Department currently uses Form 104 for provisional approval and Form 105 for regular approval under Section 354. Approved organizations also use Form 113 for donation reporting and Form 114 for donor certificates.
Suggested Read: Form 113 and 114 under the Income Tax Act 2025
Section 354 allows a registered non-profit organization and certain specified persons to apply for approval that enables eligible donations to qualify under Section 133(1)(b)(ii).
Eligible applicants may include:
The organization must satisfy the prescribed charitable, accounting, governance, and compliance requirements before approval can be granted.
Approval can make eligible monetary donations deductible in the donor’s income-tax computation, subject to Section 133. For donations to qualifying approved charitable institutions covered by Section 133(1)(b)(ii), the deduction falls within the 50% deduction category, subject to the statutory limits. The law also provides a 10% adjusted gross total income ceiling for specified donation categories.
This is different from certain specifically listed government funds and institutions, where the law provides full deductions. A Section 354-approved NGO should therefore not generally market every donation as providing a 100% tax deduction.
Your NGO may already be doing meaningful charitable work, but donor approval requires the right form, supporting documents, and accurate registration information.
Whether you are applying for approval for the first time, converting provisional approval, or preparing for renewal, Ebizfiling can help you identify the applicable route and complete the filing under the current framework.
If you are still establishing your organization, explore Ebizfiling’s Non-Profit Organization Registration service. Ebizfiling provides registration assistance for non -profit structures, including Section 8 companies, trusts, and societies.
Need both your NPO tax registration and donor approval? Explore Ebizfiling’s 12A & 80G registration for trust services for combined assistance.
For NGOs looking to participate in CSR-related activities, you can also explore CSR-1 registration assistance.
Trusts that already hold registrations can use Ebizfiling’s Annual Filing for Trust service for ongoing compliance assistance.
Section 8 companies can also explore ROC Filing for Section 8 Companies for their corporate annual filing requirements.
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Eligible donors receive access to the applicable income-tax deduction when they make qualifying monetary donations to your approved organisation.
A recognised approval can strengthen donor confidence by demonstrating that your organisation meets prescribed income-tax approval requirements.
Tax-deduction eligibility can improve your NGO’s appeal to individuals and organisations considering structured charitable contributions.
Current approval creates an identifiable tax-compliance record that may support institutional checks and donor due diligence processes.
Defined approval periods help your organization monitor expiry dates and prepare renewal documentation before the applicable deadline.
A properly managed donor approval framework can support fundraising efforts as your NGO expands its programmes and donor network.
Prescribed donation reporting and certificates create clearer records for both the organisation and donors claiming eligible deductions.
A valid URN and approval order provide stakeholders with identifiable documentation when reviewing your organisation’s tax approval status.
Prepare Required Documents
File Form 10A/10AB on Tax Portal
Verify via DSC or EVC
Respond to Department Queries
Receive 80G Certificate
Eligibility Review: We check your organisation type, activity status and existing registration before determining the applicable approval route.
Document Check: Our team reviews the relevant registration, governing and supporting documents needed for the application.
Form Selection: We help determine whether the organisation should proceed through Form 104 or Form 105.
Application Support: We assist with preparation and online submission of the applicable Section 354 approval application.
Query Assistance: We support you in preparing relevant information if the Department seeks additional clarification during processing.
Approval Guidance: We help you understand the resulting approval order, URN, validity period, and important post-approval requirements.
Not simply because the section numbering changed. Your existing approval history, validity period, and current status should first be checked. Earlier approvals may continue to matter for their applicable periods and transition into the current framework according to the relevant provisions.
Yes, depending on your organization’s status. Where activities have not commenced, the current rules provide a provisional approval route through Form 104 under Section 354.
Form 104 is not the appropriate route once activities have commenced. The Income Tax Department specifically states that Form 104 is not applicable in that situation, and the organization should generally consider Form 105 based on its circumstances.
Yes. Under the current Rule 181 framework, an application may be withdrawn if the withdrawal request is made within seven days of filing.
The applicant can request correction of an erroneous section code or nature of activity before the principal commissioner or commissioner passes the order in Form 107.
No. Section 133 provides the deduction only for a donation made as a sum of money. A donation made purely in kind does not qualify for the deduction under this provision.
No deduction is allowed for a donation exceeding ₹2,000 if the payment is made in cash. Such donations must be paid through an eligible non-cash mode for the deduction to be available.
No. For an ordinary approved charitable institution covered under Section 133(1)(b)(ii), the donation falls within the 50% deduction category, subject to the applicable statutory limit. Certain specifically listed funds receive different treatment.
Not necessarily. The donor’s actual deduction depends on the applicable provisions of Section 133, the amount donated, the qualifying payment mode, the donor’s tax position, and the adjusted gross total income limit where applicable.
The current framework provides for correction statements to rectify mistakes or add, delete, or update information previously furnished. Accurate donor identification and donation information should therefore be maintained before filing.
Yes. The current income tax portal guidance permits multiple original Form 113 filings where additional donations need to be reported, provided previously reported transactions are not duplicated.
The current system provides a pre-acknowledgment number, or pre-ARN, mechanism for manual issue of Form 114 certificates. The related donation details must subsequently be reported through Form 113.
Yes. The Income Tax portal provides a revised Form 113 facility so eligible organizations can correct previously reported donor or donation details.
The current donation-reporting system provides different donor identification options depending on the circumstances. Appropriate identification details should be recorded correctly when completing Form 113.
Yes. In regular approval cases, Section 354 permits the principal commissioner or commissioner to call for documents or information and make inquiries regarding the genuineness of activities and compliance with laws material to the organization’s objects.
Yes. Approval is subject to continued compliance. In applicable cases, the authority can reject an application and cancel an existing approval after following the prescribed process and providing the organization an opportunity of being heard.
A one-time reapplication facility is available under Rule 181 in specified circumstances, such as failure to provide requested information, failure to avail an opportunity of being heard, or certain problems in the trust deed that have subsequently been corrected. Conditions apply to this facility.
This can create a problem. For donations to approved institutions covered by Section 133(1)(b)(ii), the donor’s deduction claim is allowed on the basis of donation information furnished by the institution and remains subject to verification.
Limited religious expenditure is permitted within the current approval conditions. Section 354 states that expenditure of a religious nature should not exceed 5% of total income during a tax year for the organization to satisfy this approval condition.
A change in trustees, directors, or office bearers does not automatically mean that approval disappears. However, the organization should maintain current records and complete any reporting or update requirements applicable to its circumstances.
Register your trust or organization under ’80G registration’ with Ebizfiling.com at just INR 3,999/- only.
Join the 5000+ trusted organizations.
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