Choose the legal form first: a trust (at least two trustees, under state law), a society (seven members for a state-level society) or a Section 8 company (two members as a private company, incorporated with the Ministry of Corporate Affairs). Of the 6.37 lakh organisations holding a NITI Aayog Darpan ID, about half are trusts, 41% societies and 9% Section 8 companies. Then open a PAN and bank account in its name, register on NGO Darpan, and apply to the Income Tax Department in Form 10A for provisional registration as a registered non-profit, at least a month before the tax year you want exemption from; it lasts three years. Under the Income-tax Act 2025, in force from 1 April 2026, this registration sits in section 332, and the old 80G approval, which lets donors claim a deduction, is a separate application. Foreign donations need FCRA registration. What kills most NGOs is funding: line up donors who know your work before you register.
NITI Aayog's portal where every non-profit, trust, society or Section 8 company, gets a Darpan unique ID on a self-declared basis. Its live counts show 6.37 lakh IDs issued: 49.84% trusts, 40.91% societies and 9.25% Section 8 companies.
A 2026 guide to tax registration for non-profits under the Income-tax Act 2025, in force from 1 April 2026, where the old 12A and 80G provisions now sit in sections 332 to 355 and registered entities are called Registered Non-Profit Organisations. A new entity applies in Form 10A for provisional registration, valid three years.
A law firm's 2026 comparison of the three forms an Indian non-profit can take, with the members each needs (a trust at least two trustees, a society seven for a state-level body, a Section 8 company two members as a private company) and why foreign donations require FCRA registration.
An October 2026 explainer of the donor's side of a non-profit's tax status: which gifts earn a 100% or 50% deduction, the 10% ceiling, the cash rule, and the donee's statement (Form 10BE) the deduction now depends on. The relief carries into the Income-tax Act 2025 with the same categories and limits.
The government's own comparison, and it leads with the exact filter you need: if you are raising funding, the decision is made for you (Private Limited), and everything else is secondary. It covers all five Indian structures including OPC. Two parts are dated: its OPC section still says an OPC must convert past Rs 2 crore of revenue or Rs 50 lakh of capital, a rule removed in 2021, and its tax lines mention dividend distribution tax, which no longer exists.
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Startup Indiaby Startup India (DPIIT)12 min read
Only a Private Limited company can take external equity, so investors decide your structure before anything else does
A sole proprietorship gives you zero liability protection; an OPC or LLP gives it without a co-founder, and an OPC no longer has to convert when it grows
LLP fits a bootstrapped, non-scalable business; Private Limited fits one that will raise and hire
