How to register Under Section 80G?
Step 1: Obtain 12A/12AB Registration: Before applying for Section 80G registration, your organization must be registered under Section 12A or 12AB. This registration certifies that your institution operates for charitable or religious purposes and qualifies to claim income tax exemptions. Without 12A/12AB, the application for 80G will not be accepted.
Step 2: Visit the Income Tax Portal: Access the official Income Tax e-filing portal using your organization’s login credentials. This portal is used for filing applications for various registrations, including 80G. Ensure your profile is updated and linked with the correct PAN.
Step 3: Navigate to ‘Income Tax Forms’: Once logged in, go to the “e-File” section and select “Income Tax Forms.” From there, choose “File Income Tax Forms” and search for Form 10A (new registration) or Form 10AB (for renewal/updating). Select the appropriate form and assessment year before proceeding.
Step 4: Fill Form 10A / 10AB: Carefully fill in all required details such as PAN, nature of the organization, registration details, bank information, and names of trustees or office bearers. Accurate information helps avoid processing delays or rejection of the application by the authorities.
Step 5: Attach Required Documents: Upload all necessary supporting documents like PAN card, registration certificate, 12A/12AB certificate, past 3 years’ financial statements, activity reports, and declarations. Ensure documents are clear, up-to-date, and in the specified format to meet compliance standards.
Step 6: Verification and Submission: Once the form and attachments are completed, verify the application using either a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). Only authorized signatories, such as trustees or directors, should perform this step to ensure legal authenticity.
Step 7: Processing by the Income Tax Department: After submission, the Income Tax Department will examine the application. They may request additional documents or clarifications if needed. The review process ensures that only genuine charitable institutions receive the tax benefit certification.
Step 8: Issuance of Registration Certificate: Upon successful verification, the department issues Form 10AC for new applications, valid for three years. Form 10AD, used for cancellations or revocations, has no validity period. Both certificates confirm approval to offer 80G tax benefits to donors.