12A, 12AB and 80G – Complete Current Guide
“12A/12AB” and “80G” remain widely used search terms for charitable tax registration and donor deduction approval, but current applications from 1 April 2026 must be read with the…
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NPO Tax / 12A / 80G
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12A / 80G & NPO TaxForms 104–107 · approvals · hearings19 guides
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12A / 80G & NPO Tax
19 resultsBrowse illustrated guides
Form 104 – Provisional NPO Registration / Approval: Complete Guide
Form 104 is the current Income-tax Act, 2025 application for provisional registration and/or provisional approval of eligible charitable or religious organisations under the new NPO framework. It is…
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Form 105 – Regular NPO Registration / Approval: Complete Guide
Form 105 is the current Income-tax Act, 2025 application for regular registration and/or regular approval of eligible NPOs in the circumstances prescribed for the regular stage, including relevant…
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Forms 106 & 107 – NPO Approval Orders and URN: Complete Guide
Form 106 is the current provisional registration/approval order following the Form 104 route, while Form 107 is the regular registration/approval order following the Form 105 route. The order…
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Provisional vs Regular NPO Approval – Complete Comparison
Provisional NPO approval is intended for the provisional stage under the current framework, while regular approval is relevant once the organisation falls within the regular-registration conditions such as…
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NPO Activity Report and Evidence – What to Maintain
An NPO activity report should evidence what the organisation actually did, where, for whom, with what resources and with what supporting records. Photographs alone are not enough; dates,…
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NPO Tax Approval Documents – Complete Readiness Guide
NPO tax-approval readiness depends on consistent constitutional records, registration/PAN details, governing-person information, activities, financial statements, bank records and existing approval history. The exact list varies by the application…
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CIT(E) Notice, Hearing and Clarification – Preparation Guide
A CIT(E) notice or hearing is a scrutiny stage in which the organisation may be asked to establish its legal constitution, genuine activities, financial position, objects and compliance…
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80G Donation Approval – Benefits, Conditions and Records
80G approval concerns the donor-deduction framework for eligible donations to qualifying organisations. The organisation should maintain valid constitutional, activity, financial and approval records and ensure that its actual…
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Section 35AC – Legacy Provision and Current Position
Section 35AC is a legacy tax-incentive provision and is not a fresh current registration benefit. The deduction was phased out for assessment years beginning on or after 1…
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12A / 80G: What Is the Difference? – Complete Comparison
Explains organisation-level income-tax registration versus donation-related approval, why they are separate and how records overlap.
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Form 104 vs Form 105 – Which NPO Application Applies?
A current-framework comparison of provisional and regular NPO applications with legacy Form 10A/10AB terminology connected for search.
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Form 105 After Activities Have Commenced – Readiness Guide
Records normally needed when an NPO has begun activities and seeks regular registration/approval under the current framework.
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NPO Object Modification & Fresh / Regular Approval – Practical Guide
How constitutional object changes can affect tax approval records and why the current portal route should be verified before filing.
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NPO Registration / Approval Renewal Before Expiry – Complete Guide
How to track validity, prepare records early and avoid last-minute gaps in NPO registration/approval continuity.
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80G Donation Receipt, Donor Data & Annual Statement Reconciliation
How receipts, donor identity, bank records and annual donation reporting should reconcile before submission and certificate issue.
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NPO Approval Order / URN – Validity, Scope & Verification Guide
How to read an approval order, identify the registration/approval type, validity period, conditions and URN/master-record details.
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CIT(E) Hearing Reply – Annexure Index, Facts & Submission Guide
A disciplined structure for hearing replies: facts, legal position, activity evidence, financials, annexure index and clarification notes.
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Withdrawn, Rejected or Defective NPO Application – Fresh Filing Decision Guide
How to distinguish rectification, appeal, procedural relief and a legally available fresh application without assuming one route fits every order.
Read practical guide →COMPLETE GUIDE INDEX
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All 19 guide titles are listed for easy discovery. Open any title for its complete documents, process, current note and official source.
12A / 80G & NPO TaxForms 104–107 · approvals · hearings19 guides
12A / 80G: What Is the Difference? – Complete ComparisonRead →12A, 12AB and 80G – Complete Current GuideRead →80G Donation Approval – Benefits, Conditions and RecordsRead →80G Donation Receipt, Donor Data & Annual Statement ReconciliationRead →CIT(E) Hearing Reply – Annexure Index, Facts & Submission GuideRead →CIT(E) Notice, Hearing and Clarification – Preparation GuideRead →Form 104 vs Form 105 – Which NPO Application Applies?Read →Form 104 – Provisional NPO Registration / Approval: Complete GuideRead →Form 105 After Activities Have Commenced – Readiness GuideRead →Form 105 – Regular NPO Registration / Approval: Complete GuideRead →Forms 106 & 107 – NPO Approval Orders and URN: Complete GuideRead →NPO Activity Report and Evidence – What to MaintainRead →NPO Approval Order / URN – Validity, Scope & Verification GuideRead →NPO Object Modification & Fresh / Regular Approval – Practical GuideRead →NPO Registration / Approval Renewal Before Expiry – Complete GuideRead →NPO Tax Approval Documents – Complete Readiness GuideRead →Provisional vs Regular NPO Approval – Complete ComparisonRead →Section 35AC – Legacy Provision and Current PositionRead →Withdrawn, Rejected or Defective NPO Application – Fresh Filing Decision GuideRead →