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.
Apply for provisional registration at least a month before the tax year you want exemption from.
Provisional registration lasts 3 years; convert it to regular registration in Form 10AB before it expires.
Registrations granted under the old Act stay valid until they expire.
