CBDT via amendment in rules, which shall be called as Income-tax (6th Amendment) Rules, 2021, has provide all new set of Guidelines, Forms &  Procedures for the Registrations of Trusts/Societies for Section 12AB and Section 80G Registration under the Income Tax Act, 1961.

Effective date of the said amendment will be 1st April, 2021.

Key highlights mentioned in amendment rules are:

(i) Application for registration or provisional registration or intimation or approval or provisional approval to be made in Form 10A/10AB to be submitted electronically. Form 10A/10AB shall be accompanied along with various self certified documents.

(ii) Form-10BD - Notified for Annual Return of Donations to be filed by NGO

(iii) ‘Certificate of Donation’ shall be issued to the Donor on Form-10BE.

All other detailed procedure and guideline for registration are also mentioned there in the notification


For detailed notification,  refer CBDT Notification no. 19/2021dated March-26-2021.


Feel free to contact in case of any query or consultation.

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