Form 10AB Filing Guide
Complete guide to Form 10AB filing for trusts, NGOs, and charitable institutions under Income-tax Act, 1961.
Amal Mohanan
Form 10AB Filing Guide: Complete Compliance for NGOs and Trusts
If you run a trust, NGO, or charitable institution in India, compliance with income tax laws is crucial to maintain your tax exemption status. One key requirement is filing Form 10AB on the Income-tax portal.
In this comprehensive guide, we'll explain everything you need to know about Form 10AB filing in India — its purpose, eligibility, due dates, documents required, and step-by-step guidance to help you stay compliant.
What is Form 10AB?
Trust Registration
Form 10AB is required for trust registration in India under Section 12AB of the Income-tax Act, 1961. Essential for obtaining tax exemption status for charitable and religious trusts.
NGO Approval
Renewal of NGO approval under Section 80G for donor tax deductions. Organizations must periodically file Form 10AB to maintain their tax-exempt status and donor benefits.
Charitable Institutions
Required for charitable institutions seeking approval under Sections 10(23C) or 35 for scientific research, educational activities, and other approved charitable purposes.
Time-bound Registrations
The Finance Act, 2020 replaced lifetime approvals with time-bound registrations (3 years provisional, 5 years regular), requiring periodic Form 10AB filings.
Who Should File Form 10AB?
- Trusts, societies, or Section 8 companies registered under Indian law
- NGOs seeking tax exemption under Section 12AB
- Organizations applying for or renewing 80G approval (for donor benefit)
- Institutions covered under 10(23C) for charitable activities
- Educational institutions and scientific research organizations under Section 35
- Religious institutions seeking tax exemption status
- Organizations converting from provisional to regular registration
- Trusts or NGOs changing their objects or activities
Documents Required for Form 10AB Filing
- PAN of the trust/NGO and key office bearers
- Trust deed, Memorandum of Association, or registration certificate
- Financial statements and audit reports (last 2-3 years)
- FCRA registration certificate (if applicable)
- DARPAN ID registration (if available)
- Past approval orders for renewal applications
- Details of trustees and key management personnel
- Activity reports and compliance certificates
Need expert assistance with Form 10AB filing? Let Abraham & Kurian help ensure your NGO or trust maintains compliance with all tax exemption requirements.
