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Estate planning · Trust

Section 12A/12AB (now 332) registration: full tax exemption for charitable trust

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A charitable trust registered under Sec 332, Income-tax Act 2025 (old Sec 12AB) gets 100% exemption on income used for charitable purposes. Additionally, Sec 133 (old Sec 80G) registration allows donors to deduct 50% or 100% of their donation from their taxable income, making fundraising easier.

Provisions

Income Tax Act 1961, Sec 11, 12A, Sec 12AB, 80G (now 332, 133)

Analysis

From April 2021: All trusts must re-register under the new Sec 12AB regime every 5 years. Provisional registration (3 years) given first; regular registration requires 3 years of activity and filing history.

Close

  1. Trust deed (registered)
  2. PAN of trust
  3. Bank account details of trust
  4. Activities report (Form 104, old Form 10A)
  5. 3 years ITR (for regular registration)

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