12A

IT exemption registration for non-profits.

What is 12A?

12A grants income tax exemption to a non-profit on its income (Sections 11, 12, 13). Provisional via Form 10A (instant). Permanent via Form 10AB after 6 months of operations. Valid 5 years.

Who needs 12A?

Section 8 Companies, Trusts, Societies.