Can I Register for 12A and 80G After Section 8 Company Registration?

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 When setting up a Section 8 company in India, one of the most frequent questions is whether the company can register for 12A and 80G benefits post-establishment. The answer is affirmative, and understanding the sequence and benefits of  12a and 80g registration can significantly aid in optimizing the company’s operational effectiveness and public benefit status.

Understanding Section 8 Company Registration Online

Section 8 companies are established under the Companies Act, 2013 for promoting non-profit objectives such as commerce, art, science, sports, education, research, social welfare, religion, charity, environmental protection, or other similar objectives. The section 8 company registration process involves a series of steps that ensure the entity is dedicated to its non-profit motives without distributing any dividend to its members.

The registration process for a Section 8 company is streamlined through online portals, making it easier for founders to submit their application directly to the Ministry of Corporate Affairs (MCA). This process requires detailed documentation including the company’s proposed name, its objectives, and proof of address, among others.

Benefits of 12A and 80G Registration

Once the Section 8 company registration is completed, the next logical steps are obtaining 12A and 80G certifications. These are crucial as they provide significant tax benefits both to the non-profit organization and its donors.

  • 12A Registration: This registration is crucial as it grants tax exemption status to the trust or non-profit organization under the Income Tax Act, 1961. With 12A registration, a Section 8 company is exempted from paying income tax on its surplus income.

  • 80G Registration: This allows donors who contribute to the Section 8 company to avail themselves of deductions on their taxable income. Essentially, donations made to an 80G-certified organization can be claimed as a deduction under the Income Tax Act, thus encouraging more philanthropic contributions from the public.

How to Proceed with 12A and 80G Registrations

Following the successful “section 8 company registration online,” the organization should apply for 12A and 80G certifications. The applications 12a and 80g registrations are submitted to the Income Tax Department. It involves:

  1. Filling out the forms and attaching the necessary documents such as the trust deed or MOA and AOA of the company, details of activities, audited accounts, and a list of donors along with their PAN details and addresses.
  2. Submitting the application to the Commissioner of Income Tax along with all necessary paperwork.
  3. Upon scrutiny, if the Commissioner is satisfied, the certifications for 12A and 80G are granted.

Conclusion

Obtaining 12A and 80G registrations after completing a Section 8 company registration can significantly enhance the company’s ability to operate efficiently and attract more contributions. These registrations not only help in tax savings but also bolster the credibility and effectiveness of the organization in achieving its non-profit goals. By following the due process and ensuring compliance with all regulatory requirements, a Section 8 company can fully leverage the “benefits of 12A and 80G registration” to further its noble causes.

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