NGO Registration in Assam: Complete Guide for 12A & 80G

Types of NGO Structures in India

An NGO can be registered as any of the following:

1. Society Registration (Societies Registration Act, 1860)

• Best for: Educational, cultural, charitable purpose organisations
• Minimum members: 7 (in Assam)
• Registered with: Registrar of Societies, Assam
• Governing document: Memorandum of Association + Rules & Regulations

2. Trust Registration (Indian Trusts Act, 1882)

• Best for: Charitable trusts, religious trusts, educational trusts
• Minimum members: 2 (author/settlor + trustee)
• Registered with: Sub-Registrar Office (Assam)
• Governing document: Trust Deed (must be on non-judicial stamp paper)

3. Section 8 Company (Companies Act, 2013)

• Best for: Larger NGOs requiring corporate structure and credibility
• Minimum members: 2 directors + 2 shareholders
• Registered with: Ministry of Corporate Affairs (MCA)
• Benefits: Limited liability, higher credibility, easier fundraising

Documents Required for NGO Registration in Assam

• PAN and Aadhaar of all members/trustees
• Passport-size photographs
• Address proof of registered office
• Rent agreement + NOC from landlord (if rented)
• Memorandum of Association / Trust Deed
• Rules & Regulations / By-laws
• Board resolution (for Section 8 company)

What is 12A Registration?

Section 12A of the Income Tax Act provides income tax exemption to registered NGOs. Without 12A registration, the NGO's income is taxable at the normal rate.

• Applied on Form 10A within the Income Tax e-filing portal
• First-time registration is provisional (valid for 5 years)
• After 5 years, apply for permanent registration on Form 10AB
• The NGO must spend at least 85% of income on charitable activities

What is 80G Registration?

Section 80G allows donors to claim tax deductions on donations made to the NGO. This makes your NGO more attractive to donors because their contributions become tax-deductible.

• Applied alongside 12A on Form 10A
• Donors can claim 50% deduction on donations (subject to limits)
• The NGO must issue 80G receipt to donors
• Critical for fundraising — most CSR grants require 80G

Post-Registration Compliance for NGOs

Once registered, an NGO must maintain:

• Annual ITR filing — Form ITR-7
• Proper books of accounts — Income & Expenditure, Balance Sheet
• Audit — Statutory audit (if income exceeds threshold)
• Annual renewal — 12A/80G renewal by Form 10AB (within 6 months of due date)
• FCRA registration — Required if receiving foreign donations
• GST registration — Required if NGO provides services above threshold

Common Mistakes by NGOs

• Not applying for 12A/80G immediately after registration
• Not maintaining proper books of accounts
• Spending less than 85% of income (accumulation beyond 15% requires separate application)
• Not filing ITR-7 on time
• Incorrect 80G receipts to donors

Register Your NGO with Deka & Associates

Deka & Associates has extensive experience registering NGOs, Trusts, and Societies in Assam. We handle the complete process — from structuring advice to registration to obtaining 12A and 80G exemptions.

Our services for NGOs include:

• Society / Trust / Section 8 Company registration
• 12A and 80G registration
• Project report preparation
• Annual compliance and audit coordination
• FCRA application

Book NGO consultation →