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Procedure For 80G Application

The document outlines the procedure and documents required for registration of Form 10A/10AB for approval under Section 80G. It details the steps to log into the e-filing portal, select and fill the form, and submit it. It also lists the documents needed such as incorporation documents, registration certificates, FCRA registration if applicable, annual accounts, and activity details. The conditions for approval under Section 80G are also provided such as no business income, spending only for charitable purposes, not working for particular communities, maintaining accounts, and proper registration.

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Shiva Patwari
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31 views1 page

Procedure For 80G Application

The document outlines the procedure and documents required for registration of Form 10A/10AB for approval under Section 80G. It details the steps to log into the e-filing portal, select and fill the form, and submit it. It also lists the documents needed such as incorporation documents, registration certificates, FCRA registration if applicable, annual accounts, and activity details. The conditions for approval under Section 80G are also provided such as no business income, spending only for charitable purposes, not working for particular communities, maintaining accounts, and proper registration.

Uploaded by

Shiva Patwari
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Procedure for registration

a) Log on to the E-filing portal of IT department vide


https://www.incometaxindiaefiling.gov.in/home
b) Go to “Income Tax Forms” under e-File tab.
c) Select the Form Name as “Form 10A” and relevant Assessment Year from the drop
down list.
d) Select the option of “Prepare and Submit Online” in submission mode.
e) Fill in the details as required in the form and attach the required and applicable
attachments.
f) Submit the form using digital signatures or EVC as required while return filing.

Documents required to be filled with form 10A/ 10AB


a) Self-certified copy of incorporation document of Trust/Societies (created under
instrument or otherwise)
b) self-certified copy of registration with Registrar of Companies or Registrar of Firms and
Societies or Registrar of Public Trusts, as the case may be;
c) self-certified copy of FCRA registration, if the applicant is registered under such Act;
d) self-certified copy of existing order granting approval under clause (23C) of section 10;
e) In case of existing entities, copies of annual accounts for the period not exceeding 3
years immediately preceding the year in which the application is made
f) Where the income of the entity includes profits and gains of business as per the
provisions of sub-section (4A) of section 11, copies of annual accounts and audit report u/s
44AB for 3 years immediately preceding the year in which the said application is made
g) Details of activities since its inception or last three years whichever is less.

Conditions to be fulfilled under Section 80G


For approval under Section 80G the following conditions are to be fulfilled:

a) The entity should not have any income which are not exempted, such as business
income. If, the entity has business income then it should maintain separate books of
accounts and should not divert donations received for the purpose of such business.
b) the bylaws or objectives of the entities should not contain any provision for spending the
income or assets of the entity for purposes other than charitable.
c) the entity is not working for the benefit of particular religious’ community or caste.
d) the entity maintains regular accounts of its receipts & expenditures.
e) the entity is properly registered under the Societies Registration Act 1860 or under any
law corresponding to that act or is registered under section 8 of the Companies Act 2013.

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