Section-35AC Registration

What is section-35AC Registration?

  • NGOs can register itself in India under the section 35ac to get tax deductions in receiving the donations. Potential donors get 100% tax exemptions for amount donated to a section 35ac registered NGO or Trust.
  • The purpose of forming a Non Government Organizations is to work for the welfare of the society so they need some financial assistant to run their welfare related works.
  • Non government organizations and trust arrange their funds through various sources but primarily they rely on donations from the governments or other individuals or corporate bodies. So to attract the finance for these welfare organizations the government has provided some tax reliefs and benefits to those making donations.
  • Under section-35ac registration such organizations having income from government and businesses can get 100% tax deductions. Charitable Organisations can get registered themselves u/s. 5AC by applying to the National Committee under rule 11F to 11-O, if they are carrying on any business.

Who is eligible for section 35Ac Registration?

Central government approves certain NGOs for section 35ac registration which are primarily involved in the following activities-:

  • Immunisation and Social welfare
  • Tree plantation
  • Rural sanitation
  • Soil and water conservation
  • Creation of employment opportunities
  • Land development and recovering of waste land with special concern on ecological redevelopment
  • Supportive services for women to engage in production work
  • Establishment and construction of non renewable energy sources

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Documents required for FCRA registration

  • PAN Card
  • Profit and loss account, Audited balance sheet & expenditure account for the latest and two preceding years
  • If the institution and association are notified under section 10 (23) (C) or if approved for the purposes of section 80G then, in that case, particulars of such approval are required
  • Brief information about the activities of the association and institution in last 3 years preceding the date of application or in case association or institution are less than 3 years old particulars are required since inception

Frequently Asked Questions

  • The main objective is to provide tax exemptions to business organizations and other societies and put their contribution and it in the field of social and economic welfare.

  • An NGO can avail many benefits by registering for section 35AC of the Income Tax Act. One of the biggest advantages is to get various tax exemptions and attract new donors to the organization.

    • Tree plantation
    • Rural health program
    • Medical camps in rural areas
    • Soil and water conversion
    • Development of irrigation Resources
    • Creation of Employment opportunities for the rural and urban population
    • Land development and recovery of waste land
    • Establishment of renewable sources of the energy system