The 12A registration is applicable to only NGOs and charitable organization that follow the below mentioned points being highlighted below -
- There should be no income generated from the ongoing business or firm.
- It must be either charitable trust or registered society.
- It Should maintain a book of accounts for receipt and expenses.
- There should not be any use of assets or income other than charity purposes.
- The organization should not be working for the benefit and development of only specified caste , gender or religion etc.
Note - An NGO after being incorporated should immediately complete its 12A registration procedure.


