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80G & 12AA Tax Registration for NGO’s & Ice Gate Registration

Start your Private Limited Company (Pvt Ltd) Registration process online at the Reasonable Price.

₹ 10000 /-

excl of GST  

What is 8OG & 12 AA tax registration for NGO’s?


Section 80G

Donations to NGOs registered under Section 80G are tax-deductible. Individuals and businesses who contribute to such NGOs can deduct their contributions from their taxable income. This provision encourages philanthropy and helps NGOs maintain their financial viability.

Section 12AA

NGOs seeking tax exemptions must register under Section 12AA. This registration is required in order to get Section 80G benefits. Section 12AA certification establishes the charitable nature of the NGO andassures compliance with the Income Tax Act. It exempts the NGO from paying taxes on its income, allowing it to accept donations with tax advantages for contributors.

Both the 80G and 12AA registrations are essential for NGOs to increase their credibility, attract donations, and successfully contribute to humanitarian concerns while benefiting from tax breaks.

Benefits of Registering as a 80G & 12 AA tax registration

  1. The Organization's Nature:
    Trusts, charity institutions, and Section 8 corporations can all benefit from 80G and 12AA registrations.
  2. Object Clause:
    For both registrations, the primary goal of the organization should be philanthropic and not for profit.
  3. Non-Discrimination:
    For both 80G and 12AA, the organization should not discriminate against any religious or social group.
  4. Utilization of Funds:
    For both registrations, the organization's funds shall be used strictly for philanthropic purposes.
  5. No Profit Motive:
    The organization should not have the objective of earning profits for both 80G and 12AA tax registration
  6. Maintaining Account Books:
    Both registrations require the organization to keep regular books of accounts.
  7. Legal Compliance:
    The organization must meet all legal requirements for both registrations.
  8. Trustees receive no benefit:
    Both 80G and 12AA should not provide any undue personal gain to trustees or members of the organization.

80G Specific Criteria:

  • Donor Tax Deductions:
    The purpose of 80G registration is to provide tax benefits to donors. It enables individuals and organizations to deduct charitable contributions from their taxable income.
  • Separate Accounts for Business Income:
    Separate accounts must be maintained under 80G in circumstances where there is business- related income, and donations should not be used for such businesses.
Distinct Criteria for 12AA:
  • Registration of Charitable Trusts and Institutions:
    The primary focus of 12AA registration is the registration of charitable trusts and institutions. It determines whether the entity is eligible for income tax exemptions.

Documents Required for 80G and 12 AA Registration

For 80G:
Organizations must submit a thorough set of paperwork to receive 80G registration in India and enjoy tax savings on donations. The following is a list of the important documents required for the 80G registration process:
MoA and Certificate of Incorporation:
The Memorandum of Association (MoA) and Incorporation Certificate are required for entities such as Section 8 corporations and Societies. A Trust Deed is essential for trusts.
Certificate of No Objection (NOC):
A No Objection Certificate from the owner of the property where the organization's registered office is located is required
Form 10G:
The submission of Form 10G is a critical step in the 80G registration process.
PAN Number Certification:
Provide a verified copy of the NGO's PAN number for 80G registration.
Utility Bills:
Include copies of utility bills, such as a water bill, an energy bill, or a house tax receipt, for the registered office premises.
List of Donors and Contributors:
Provide a full list of contributors or donors, including their PAN and addresses.
Financial Records:
Submit crucial financial documents such as Annual Returns, Income Tax Returns, and the record book of accounts for the last three years.
Details of Welfare Activities:
Provide a full report on the organization's welfare, charitable, or social activities, as well as a three-year progress report.
Board of Trustees Information:
Provide specific information on the Board of Trustees, including names, addresses, and other pertinent information.
Original Trust Deed, RC, or MoA:
Include original copies of the Memorandum of Association (MoA), Registration Certificate (RC), or Trust Deed, as ap
For 12 AA:
Tax Exemption:
Obtaining 12AA registration entitles the trust or institution to income tax exemptions. The money generated by the trust for charity or religious purposes is tax-free.
Eligibility for Section 80G Registration:
After obtaining 12AA registration, the trust is qualified to apply for Section 80G registration. This permits contributors to deduct their donations to the trust.
Legitimacy and Recognition:
Registration under Section 12AA gives the trust or institution with legal recognition. It increases its credibility and legitimacy, making it more trustworthy in the eyes of donors and stakeholders.

Ability to Receive Foreign donations:
Subject to FCRA registration, registered trusts may also be eligible to receive foreign donations under the Foreign Contribution (Regulation) Act (FCRA).
Compliance with Legal Requirements:
12AA registration assures that the trust complies with the Income Tax Department's legal requirements, contributing to good governance and transparency.
Continuity and permanence:
Once established, the trust continues to benefit from tax advantages, promoting the permanence of its philanthropic or religious activities.
Access to Government Grants and Funding:
Some government initiatives and grants are only available to registered trusts and institutions, offering additional financial help.

Procedure for registering 80G and 12AA Tax Registration

For 80G Tax Registration:
  1. Begin the 80G registration process by submitting a certificate application to the authorized Commissioner of Income Tax (Exemption). Ensure that all essential documents and reports are included.
  2. The Income Tax department will check the provided documents with an on-site examination after the application. This step verifies that the eligibility criteria for 80G registration are met.
  3. During the verification procedure, Income Tax Officials may seek further documents, reports, or proof as deemed appropriate. This step ensures a thorough review of the organization's actions.
  4. The documents that are submitted are thoroughly checked to verify accuracy and compliance. During this step, any discrepancies or missing information may be resolved.
  5. The Commissioner awards the NGO the 80G certificate after verifying the documentation and the organization's activity. This certificate verifies the organization's eligibility for Section 80G tax exemption.
  6. The 80G Certificate is valid for the organization's entire lifetime, giving donors with a long-term benefit and ensuring continuing eligibility for tax breaks.
For 12 AA Tax Registration:
  1. Create a trust deed or memorandum of association outlining the trust's objectives and activities. Check that it complies with the Income Tax Act's criteria.
  2. Gather all essential documents, such as the trust deed, PAN cards, Aadhaar cards, and other identifying information for the founders, settlers, and trustees. Also, obtain information about the assets, liabilities, and sources of revenue.
  3. Obtain Form 10A, which is the application form for Section 12AA registration. Fill out the form completely, including all needed information.
  4. Submit the completed application form with all required documentation to the Commissioner of Income Tax (Exemption) with authority over the trust or institution.
  5. The Income Tax Department may perform an investigation, verification, or inspection to determine the legitimacy of the activities described in the application.
  6. If satisfied, the Commissioner of Income Tax (Exemption) issues the registration certificate under Section 12AA. This certificate is typically granted six months after the application is received at the end of the month.
  7. Once registered, the trust has a responsibility to file annual income tax reports in accordance with the terms of the Income Tax Act.

Filings, Compliance and Closure for 80G and 12AA Tax Registration

Filings:
Regular Returns: File annual income tax returns on time, assuring financial statement correctness and reporting deadline adherence.
Donation Receipts: Maintain thorough records of all gifts received, sending timely receipts to donors for tax purposes.
Compliance:
Regulatory Changes: Keep up to date on tax law modifications and upgrades to ensure continual compliance with changing regulations.
Periodic Internal Audits: Conduct regular internal audits to determine compliance with the conditions outlined in Sections 80G and 12AA.
Closure:
Voluntary Surrender: In the event of dissolution or a change in aims, consider voluntary surrender of 80G and 12AA registrations to the Commissioner of Income Tax (Exemption). Final Filings: Before closing, submit all required paperwork and final returns to ensure appropriate compliance with legal requirements.

Compliance for Private Limited Company

1. Board Meetings and Annual General Meetings:
As part of their compliance requirements, private limited firms must hold board meetings and an annual general meeting (AGM). There must be a record of these meetings' minutes.
2. Certificates of Compliance:
These documents attest to an organization's compliance with a number of legal criteria and may be imposed of companies.
3. Modifications to the Company Structure:
Regulatory organizations should be notified of any modifications to the company's structure, including changes to the registered office address, share capital, or directors.
4. Event-Based Filings:
When a significant event occurs, like a name change or a modification to the articles of association, a corporation may be required to file an event-based report.

Icegate Registration

What is Icegate Registration?

ICEGATE operates under the broader framework of the Customs Act, 1962. Registration for ICEGATE (Indian Customs Electronic Commerce/Electronic Data interchange (EC/EDI) Gateway) is an essential online platform developed by Indian Customs to allow smooth electronic communication between customs authorities, businesses, and other stakeholders.

This registration allows users to securely and efficiently file and process customs paperwork, such as import and export declarations, electronically. ICEGATE simplifies trade-related operations, increases transparency, and minimizes paperwork, all of which contribute to a more efficient and digitalized customs clearance process.

By guaranteeing adherence to customs laws, accelerating clearing procedures, and fostering a paperless and hassle-free information interchange with the Indian Customs department, ICEGATE can assist companies and individuals engaged in international trade.

Benefits of Registering as a with Icegate Registration

Registering with ICEGATE (Indian Customs Electronic Commerce/Electronic Data exchange Gateway) provides various advantages, including expediting customs processes and improving trade efficiency.

Users receive access to a unified platform for electronic filing and processing of customs forms, eliminating paperwork and manual errors. ICEGATE expedites the clearance process by allowing for the quick and secure clearance of goods.

Consignments can be tracked in real time on the platform, fostering transparency and accountability. Registered users can send and receive papers electronically, encouraging a more efficient and paperless commerce environment.

Furthermore, ICEGATE offers online duty payment, which contributes to a more pleasant financial transaction experience. Overall, ICEGATE registration corresponds with the government's goal to e- Governance by providing the trade community with a sophisticated tool to efficiently manage customs procedures, hence strengthening India's international trade infrastructure.


Documents Required for Icegate Registration

Aadhar card
Passport
Driving license
Voter ID card
Authorization Letter

Procedure for Icegate Registration

Log in:
Log in to the ICEGATE website using the credentials supplied.
Examine Availability:
Check for Icegate ID and email ID availability.
Choose a User Role:
Select the user role (for example, customs broker, airline, or shipping agent).
IEC Validation:
Enter and confirm the Import Export Code (IEC). Exporter information will be imported from the Indian Customs EDI System (ICES).
Upload Photo ID:
Select the appropriate photo ID and submit a scanned copy.

Digital Certificate:
Upload the digital certificate and then confirm by clicking the button.

OTP Verification:
A One-Time Password (OTP) will be issued to the registered email address. To finish the registration process, enter the OTP.
Awaiting Approval:
Exporters must wait for approval from the customs department after filing the registration request.

Checking BOE and Shipping Bill Status on Icegate

Exporters can easily track the status of their invoices of Entry (BOE) and shipping invoices via the ICEGATE interface by doing the following steps:
  1. Log in to ICEGATE:
    Using the credentials supplied, navigate to the ICEGATE website.
  2. Job Status Link:
    Choose "Job Status Link" from the list of available services.
  3. Document Type Selection:
    Select the proper document type from the left-hand menu.
  4. BOE (Bill of Entry):
    Click Bill of Entry, then choose the appropriate location and submit your request. This will show details like as job number, job date, customs site number, and phases of BOE for any Bills of Entry filed within the last 24 hours from the selected location.
  5. For Shipping Bills:
    Click on Shipping Bills, select the appropriate location, and submit the request. This will provide information such as job number, job date, customs location number, and bill stages for any shipping bills filed during the last 24 hours from the specified location.

Exporters can easily watch the development of their BOE and Shipping bills by following these simple procedures, guaranteeing transparency and efficiency in customs-related activities.

Filings for Icegate Registration

  • Application Submission:
    Fill out the initial ICEGATE registration application with precise information and the relevant papers.
  • Submission of Regular Documents:
    To maintain information up to date, submit required documentation, updates, and renewals on a regular basis.

  • Annual Compliance:
    Comply with annual compliance standards, such as submitting required reports and financial documentation.

ComplianceCompliance for Icegate Registration

Accuracy of data:

Ensure the accuracy of all submitted data to avoid discrepancies and potential non-compliance issues.

Timely Submissions:

Follow deadlines for document submissions, updates, and any other information that is requested.

Security Measures:

Implement and maintain security safeguards to protect sensitive data shared on the ICEGATE platform.

Regular Audits:

Conduct internal audits on a regular basis to identify and rectify any potential compliance issues.

Closure for Icegate Registration

  1. Discontinuation of Operations:
    Inform the appropriate authorities if the organization ceases operations or no longer requires ice gate services.
  2. Notify the Authorities:
    Submit a closure application to the appropriate authorities, detailing the rationale for the closure and include any supporting paperwork.
  3. Eliminate Pending Debt:
    Before beginning the closure process, ensure that all outstanding commitments, including financial obligations, have been met.
  4. Confirmation of Closure:
    We are waiting for confirmation from the authorities on the closure of ICEGATE registration.
  5. Communication with Stakeholders:
    If applicable, notify stakeholders such as clients, partners, and workers of the closure.

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