Samaj sewa ke liye NGO shuru karna ek acchi soch hai, lekin registration ke teen alag raaste hain aur har ek ke apne rules, fayde aur compliance hain. Saath hi 12A aur 80G approval ke bina donors ko tax benefit nahi milta aur sanstha ki income par tax lag sakta hai. Is guide me sab kuch simple bhasha me hai.
Quick Summary
- NGO teen tarah se ban sakta hai: Trust, Society ya Section 8 Company
- 12A/12AB se sanstha ki income tax-exempt hoti hai
- 80G se donors ko donation par tax deduction milta hai
- 12A aur 80G ki application Form 10A/10AB se Income Tax portal par hoti hai
- Registered NGO ko ITR-7, audit aur donation reporting jaisi compliance karni padti hai
Trust, Society Aur Section 8 Company Me Fark
| Point | Trust | Society | Section 8 Company |
|---|---|---|---|
| Governing law | Indian Trusts Act / state law | Societies Registration Act | Companies Act, 2013 (Section 8) |
| Minimum members | Kam se kam 2 trustees (aam taur par) | Kam se kam 7 members (state ke rules) | Kam se kam 2 directors aur 2 members (private) |
| Registration kahan | Sub-registrar ke paas | Registrar of Societies | MCA, ROC |
| Compliance | Kam | Medium | Zyada (ROC filings) |
| Credibility/funding | Medium | Medium | High, CSR funding me easy |
Agar aap bade donors, CSR funds ya foreign funding chahte hain, to Section 8 company aksar behtar maani jaati hai. Chhote local kaam ke liye trust ya society aasan aur sasti hoti hai.
Section 8 Company Registration Ka Process
- Directors ke liye DSC aur DIN banwayein. DSC ki detail DSC guide me hai
- Company ke naam ka approval (naam me 'Foundation' ya 'Charitable' jaisa shabd ho sakta hai)
- MCA portal par SPICe+ aur licence application bharein
- MOA aur AOA me charitable objects likhein
- Registrar se licence milne ke baad incorporation certificate issue hota hai
- PAN, TAN aur bank account kholein
- Section 8 company ko dividend ya profit distribute karne ki permission nahi hoti
- Saari income sanstha ke objects me hi use karni hoti hai
- Directors ko salary dene ki limit aur conditions hoti hain
12A Aur 80G Kya Hain
| Registration | Fayda | Kisko milta hai |
|---|---|---|
| 12A/12AB | Sanstha ki income par tax exemption (shartein poori hone par) | NGO ko |
| 80G | Donation dene waale ko tax deduction | Donor ko (old regime me) |
- Naye NGO ko pehle provisional registration (aam taur par 3 saal) milta hai
- Activities shuru hone ke baad (ya provisional registration expire hone se pehle) regular registration ke liye Form 10AB file karna padta hai
- Regular registration aam taur par 5 saal ke liye hoti hai aur phir renew karwani padti hai
- 80G me donation ka 50% ya 100% deductible ho sakta hai, limit ke saath, NGO ki approval ke hisaab se
- 80G ka fayda sirf old tax regime me milta hai. Is regime ke deductions 80C se 80U guide me hain
Donors ke liye
Donor ko 80G deduction tabhi milta hai jab NGO ke paas valid 80G registration ho aur donation digital tareeke se ya limit ke andar cash me diya gaya ho. Receipt me NGO ka PAN, 80G number aur donor ka PAN hona chahiye.
NGO Ki Annual Compliance
- ITR-7 file karna (income ka exemption claim karne ke liye)
- Jab income basic exemption limit se zyada ho, to audit report (Form 10B/10BB) file karna
- Saal ki income ka 85% tak apply ya accumulate karna hota hai (kuch shartein)
- Form 10BD me donations ki annual statement file karni hoti hai, aur donors ko Form 10BE certificate dena hota hai
- Section 8 company ko ROC me AOC-4 aur MGT-7 file karne padte hain. Calendar ROC compliance guide me hai
- Foreign donation ke liye FCRA registration alag se lena padta hai
- CSR funds lene ke liye Form CSR-1 registration chahiye
Kaun Sa Structure Chunein
- Chhota local kaam, kam funds: Trust ya Society
- Bade donors, CSR, institutional funding: Section 8 company
- Family charitable kaam: Private trust, lekin iske tax rules alag hain
- Company structure ka fark Company/LLP guide me bhi samajh sakte hain
NGO registration, 12A/80G aur compliance sab ek jagah karwane ke liye hamari Company Registration service se baat karein. Free consultation book karein.
Frequently Asked Questions
Section 8 company aur trust me kya behtar hai?
Bade funding aur credibility ke liye Section 8 company, chhote kaam ke liye trust. Compliance Section 8 me zyada hai.
12A aur 80G me kya fark hai?
12A sanstha ki income par tax exemption deta hai. 80G donors ko donation par tax deduction deta hai.
Kya NGO me salary le sakte hain?
Haan, reasonable salary di ja sakti hai, lekin profit distribute nahi kar sakte aur shartein lagti hain.
NGO registration me kitna time lagta hai?
Section 8 company me aam taur par kuch hafte (licence process ki wajah se). Trust me kam. 12A/80G ki approval alag se aati hai.
Ye jaankari 30 September 2026 tak ki hai. 1 April 2026 se Income-tax Act, 2025 lagu ho chuka hai, jisme sections ke number badal gaye hain (is article me purane section numbers isliye diye gaye hain ki aap unhe pehchaan sakein). Rules aur rates Budget me badalte rehte hain, isliye apne case ke liye hamse consult karein.