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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280 professional guides across 18 subject groups, with current-law context, old terminology, document lists and official references.
COMPLETE KNOWLEDGE CENTRE
280 professional guides across 18 subject groups.
Search by topic, form, approval, certificate, authority or practical compliance question. Every guide is organised with clear explanations, document checklists and relevant official-source references.
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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
Every Knowledge guide, organised by subject.
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 →