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The Finance Act, 2020 has made comprehensive alterations regarding the provisions related to Trusts and NGOs holding exemption u/s 11 or u/s 12 of the Income Tax Act, 1961. The amendments in the Finance Act are regarding with the following agendas, which are as follows
As per the amendment, to continue availing exemption under section 10 or 11, all the existing charitable and religious institutions registered under the following Sections 12A, Section 12AA, Section 10(23C), Section 80G are mandatorily required to change to section 12ab for fresh registration.
Note:- The new provisions will come into effect from 1st April 2021, as a result of which every trust or institution which are already in existence will have to mandatory renew the certificate granted under section 12A, 12AA, 80G, or section 35 to change it to section 12ab for fresh registration with the time duration of 3 months which is 30th June 2021.
However, in the case of new Trusts or Institutions, they will have to apply for registration under section 12ab of the Income Tax Act, 1961.

The benefits of 12ab Registration are mentioned below
Section 12ab was introduced to provide an electronic database.
The trust registered under the old section however have misplaced their registration number, nor the Income Tax Department have any records of the same. By introducing Section 12ab, the work will be done electronically.
Due to non-commencement of any activities, newly formed Trusts are facing difficulties. Section 12ab has removed that the difficulties of the New trust by providing various facilities.
To continue taking exemption under section 10 or 11, all the new and existing charitable and religious institutions (including NGOs) which are registered under the following section are compulsorily required to move to section 12ab for fresh registration, which are as follows
Also, various institutional trusts registered under section 10(23C) or section 12AA are required to renew their registration under section 12ab. Consequently, Section 12AA which stipulates the registration process for the Trusts or Institutions will cease to exist and a new section 12ab will come into force with effect from whichever is earlier

Various Documents are required for registration under 12ab. The list of Documents required is mentioned below
The procedure for registration under Section 12ab of the Income Tax act 1961 is not defined as such. However, these steps are required to be followed
The registration granted under section 12ab remains valid for 5 years. However, in the case of Provisional registration, it shall be valid for 3 years. All the registration granted under section 12ab shall be subject to renewal as determined under the new scheme of registration.
As per the current way of registration effect from 1st April 2021, the registration can be divided into the below-mentioned categories
Kindly utilize the steps given above to integrate legally and securely a 12ab Registration and get the benefits in the form of better-quality sales and satisfied clients. Our CorpBiz experts will be at your disposal for assisting you with guidance concerning 12ab Registration and its compliance for the smooth functioning of your charitable business in India. CorpBiz professionals will assist you in planning seamlessly at the least cost, confirming the successful conclusion of the process.
It is advisable that an attorney with NGO experience must be appointed to overwhelm many of the potential pitfalls that creep around within 12ab Registration and to understand the requirement in detail. The elementary information would be mandatory from your end to start the process. The Attorney will begin working on your request once all the information is provided, and the payment is received.
CorpBiz is one of the platforms which coordinate to fulfil all your legal and financial requirements and connect you to consistent professionals. Yes, our clients are pleased with our legal service! Because of our focus on simplifying legal requirements, they have consistently regarded us highly and providing regular updates.
Our clients can also track at all times the progress on our platform. If you have any questions about the 12ab Registration process, our experienced representatives are just a phone call away. CorpBiz will ensure that your communication with professionals is charming and seamless.
Have a look at the answers to the most asked questions about 12ab Registration.
Legal Researcher
Written by Neha Dawra. Last updated on Jun 14 2026, 04:26 PM
Neha Dawra has 4+ years of experience in legal research and intellectual property advisory. Her expertise lies in analyzing IP laws, drafting structured legal content, and simplifying complex registration procedures into clear, simple insights.
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