What is 12A Provisional Registration?
12A Provisional Registration is associated with the income-tax exemption framework for eligible charitable or religious organisations entering the registration system. EBOO Filing India helps organise the required records and application information.
12A Provisional Registration is an income-tax registration for eligible NGOs that helps the organisation obtain tax-exemption status for income applied towards its charitable or religious objectives, subject to applicable provisions of the Income-tax Act.
Why can this service matter?
12A primarily concerns the NGO's own income-tax exemption status. It should not be confused with 80G, which concerns qualifying tax deductions for eligible donors.
Who may need it?
Eligible Trusts, Societies, Section 8 Companies and other qualifying organisations that require the provisional 12A registration route under the rules applicable to their case.