Income-tax Act, 1961Section 12A / 12AB
- 12A/12AB: registration with PCIT/CIT; provisional and regular registration
- Renewal every 5 years
- 80G approval separate
Applies to FY 2025-26 (AY 2026-27) and earlier years.
IT Act 1961 → 2025 / Section 12A / 12AB
Charitable trustsSection 12A / 12AB → Section 332
Registration of charitable trusts and institutions
Section 12A / 12AB of the old Income-tax Act, 1961 · new section 332 under the Income-tax Act, 2025
New reference Section 332 (registration); 12AA omitted
Income-tax Act, 2025Section 332 (registration); 12AA omitted
- Registration as a registered non-profit organisation: section 332
- Eligible: public trusts, societies, section 8 companies, universities, Government-funded institutions, notified persons
- Cancellation for specified violations: section 351
Applies from tax year 2026-27 (from 1 April 2026).
What changed
Renumbered and consolidated; the 12AA procedure is omitted.
Practice notes
- Existing 12AB registrations continue for their validity period; plan renewals under section 332.
Frequently asked
What is 12AB registration called in the new Income Tax Act 2025?
Registration as a registered non-profit organisation under section 332.
What is section 12A / 12AB called in the new Income-tax Act, 2025?
Section 12A / 12AB of the Income-tax Act, 1961 corresponds to Section 332 (registration); 12AA omitted of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
What changed in section 12A / 12AB under the new Income Tax Act?
Renumbered and consolidated; the 12AA procedure is omitted.
Is section 12A / 12AB still applicable for FY 2025-26?
Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 12A / 12AB of the 1961 Act. Section 332 (registration); 12AA omitted of the 2025 Act applies from tax year 2026-27.