Form 10A of the Income Tax Act

The charitable and religious trusts, educational institutions, and hospitals in India need to obtain certain registrations under Section 12A, 10(23C), or Section 80G of the IT Act. To apply for these registrations, the trusts and institutions are required to submit Form 10A.

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For your better understanding as a taxpayer, let us learn more about Form 10As.

What is Form 10A?

The Income Tax Act of 1961 mandates various trusts and institutions to fill out Form 10A to apply and register under Section 12A, 12AA, 10(23C), and 80G of the ITA.

What Form 10A Entails?

  • Earlier, Form 10 and Form 10G were required to register under Section 80G. Form 10A replaced these forms.

  • Already approved trusts need to fill out Form 10A to apply for re-registration.

  • For Trusts Applying for Fresh Registration:

    • Newly created trusts need to fill out Form 10A to apply for provisional registration

    • Apply for fresh registration 13 months before the Assessment Year in which seeking approval

  • The registration is valid for up to 3 years.

  • Apply for re-registration 6 months before the completion of this period.

  • Trusts now have to register under the newly added Section 12AB in place of Section 12AA from 1st April 2021.

The table below mentions the criteria for Sec 10A:

Sections of
IT Act, 1961
Who Can Apply Details
Section 12A
  • Charitable Trusts
  • Religious Institutions
  • Welfare Societies
  • NGOs
  • Need to register under Sec 12A to avail of the tax exemptions
  • Applicable for tax exemptions under Sections 11 and 12
Section 10(23C)
  • Universities
  • Educational Institutions
  • Hospitals 
  • Provide tax exemption benefits
Section 80G
  • Charitable Trusts
  • Religious Trusts
  • Universities
  • Educational Institutions
  • Hospitals
  • Tax exemptions on receiving donations
  • Provide tax deductions to donors for making donations to such institutions

Changes Made in Online Form 10A Filing

Form 10A consists of six sections that require you to fill in the below-mentioned details related to the trust:

  • Registration and incorporation

  • Key personnel

  • Assets and liabilities

  • Religious activities of the trust

Details of the Changes Introduced in Filing of Form 10A:

  • Fill details section-wise and save them simultaneously

  • Mandatory to give details of the date of incorporation or registration

  • Immediate submission of proofs of annual accounts for 3 financial years is not mandatory

How to Fill Out Form 10A?

Let us go through the steps you may anticipate while online filing the Form 10A:

Step 1: Go to the newly created portal of the Income Tax Department at www.incometax.gov.in

Step 2: Select the option “e-File”

Step 3: Click on “Income Tax Forms”

Step 4: Press on the option “File Income Tax Forms”

Step 5: Select “Persons not dependent on any source of income”

Step 6: Under the head “Tax Exemption and Relief”, Form 10A is available

Step 7: Click on “File Now” for the Form 10A

Step 8: Fill in all the required details and attach all the appropriate documents along with the form

Step 9: Select the Assessment Year for which you want to apply for the tax exemption under Form 10A

Step 10: Click on “Continue” after filling in all the information

Step 11: Press on “Let’s get started”

Step 12: Attach a digital signature of a trustee and an e-verification code to complete the form submission

Documents Required

Along with Form 10A, the following list of Self-Certified documents is required to be filled out:

  • Memorandum of Association (MoA) or Trust Deed: 2 copies

  • Certificate of Registration

  • Documents of any post-registration changes 

  • Existing registration certificates of Section 12A, 10 (23C), and 80G

  • Previous rejection orders under Sec 12A, 10 (23C), and 80G

  • Foreign Contribution (Regulation) Act (FCRA) certificate (if any)

  • Proof of annual accounts for 3 financial years or since the year of incorporation

Information Required To Fill Form 10A

Here is a list of all the information needed to be filled in while filing the form under Sec 10A:

  • Name of the organisation

  • Type of trust: religious or charitable institution

  • Contact number of the managing trustee

  • PAN card number of the trust management

  • Aadhaar number of trust management

  • Digital signature of one trustee

  • Activities performed by the institution or trust

  • Goal of establishing the trust/ NGO/ institution

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In Conclusion

The Income Tax Act of 1961 provides various deductions and exemptions to taxpaying individuals, institutions, and companies. Charitable trusts, NGOs, and educational and religious institutions accept donations and funds for non-profit purposes of directly contributing to society. They can claim tax deductions on the income they have earned from various domestic and foreign sources. The Commissioner reviews the supporting documents and approves the application upon satisfaction. 

FAQ's

  • What is Form 10A used for?

    Charitable institutions, religious trusts, educational institutions, and NGOs submit form 10A to apply for registration under Section 12A. These institutions can claim tax exemption benefits under the IT Act, of 1961.
  • Where is Form 10A on the Income Tax portal?

    Form 10A is available under the option “Persons not dependent on any source of income” under the head “File Income Tax Forms” of the Income Tax portal.
  • What is the difference between Form 10A and 10AB?

    On the IT department portal, Form 10A is filled for provisional registration. Form 10AB is required to convert the registration from provisional to permanent.
  • Is Form 10A compulsory?

    Yes, the submission of Form 10A is compulsory to get tax exemptions and various deductions under the IT Act, 1961 for the institutions that accept donations as income.

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