A person searching for the best NGO registration in Delhi is rarely asking a single question. There are really three: which legal form should the organisation take, how is it registered, and what must be done afterwards so that donors and funders can support it. This page deals with all three, in that order.
India does not have a legal form called an NGO. The term describes an organisation's purpose, and in law it will be a Section 8 company, a trust or a society. Each has its own authority, paperwork and long-term obligations. Income tax registration and donor-deduction approval then sit on top of whichever form you choose. Facts below were checked against official and well-established sources as of 7 October 2026, including the Income-tax Act, 2025 which took effect on 1 April 2026.
PC Media House works from Delhi and delivers online, with documents shared by email or WhatsApp and calls in place of office visits. Our starting fee is From ₹5,999, and the fee section shows how it sits next to the statutory charges. For the full range of structures we handle, see our business registration overview.
What an NGO is in law, and who needs to register one
A non-governmental organisation is a private body that works for a public or charitable purpose rather than for profit. In India, that body must take one of three legal forms before it can open a bank account, receive donations in its own name, sign contracts or apply for income tax benefits. Without one of these forms, an informal group has no legal identity, and its office-bearers carry the risk personally.
Who usually needs to register
- Groups running education, health, livelihood, environment or community programmes that want to receive donations in an organisational name
- Founders who want donors to claim a tax deduction, which requires specific income tax approvals
- Organisations aiming at corporate CSR funds or government grants, both of which usually ask for registration documents
- Families or individuals who want a trust to hold property or funds for a public purpose
- Existing informal groups, clubs or associations that have outgrown cash handling and personal bank accounts
Registration is not a goal by itself. It is a way of making the organisation accountable, which is what donors, banks and regulators look for. The choice of form affects how much control the founders retain, how much compliance the organisation can sustain and which funders will take it seriously.
Section 8 company, trust or society: choosing a route
The three forms overlap in purpose but differ in how they are governed and regulated. The table below sets out the points that usually decide the choice.
| Point | Section 8 company | Trust | Society |
|---|---|---|---|
| Law | Companies Act, 2013 | Trust deed under general trust law, with state practice | Societies Registration Act, 1860 |
| Minimum people | 2 directors and 2 members (private); 3 directors and 7 members (public) | Usually 2 trustees in practice | 7 or more members |
| Registering authority | Registrar of Companies, online on the MCA portal | Sub-Registrar office, in Delhi | Registrar of Societies |
| Control | Board and members; strict statutory framework | Trustees, as set by the deed | General body and elected governing body |
| Compliance | Annual MCA filings, auditor, meetings | Lighter statutory load; income tax filings and accounts | Annual governing body list; income tax filings and accounts |
| Best for | Larger NGOs, CSR and institutional funding | Small groups, family philanthropy, property holding | Membership-based associations |
State rules for trusts and societies differ across Delhi, Haryana and Uttar Pradesh. We confirm the position for your state before drafting.
A useful rule of thumb: if you expect to seek CSR funding or want institutional governance from the start, look first at a Section 8 company. If control must remain with a few known people, a trust fits. If the point is a body with many members and elections, a society fits. None of these is better in the abstract.
Section 8 company: how it works
A Section 8 company is a company formed to promote objects such as education, art, science, sports, research or social welfare. Its income and profit must be applied only to those objects, and it cannot pay dividends to members. It is licensed rather than simply registered, and it does not need to use Limited or Private Limited in its name.
- A private Section 8 company needs at least two directors and two members, and a public one needs three directors and seven members
- At least one director must be resident in India, and every director needs a DIN and a digital signature
- There is no minimum paid-up capital
- The MOA must state charitable objects and bar dividends, and later changes to the objects need regulatory approval
- The name should reflect the charitable object and must not resemble an existing company or trademark
For a new organisation, the application runs through the MCA's SPICe+ form. Part A reserves the name, and Part B carries the company details with the MOA in Form INC-13, the AOA, declarations by a practising professional and by each applicant, and a three-year estimate of income and expenditure. The Registrar then issues the licence along with the Certificate of Incorporation. A separate licence application on Form INC-12 is used where an existing company wants to convert into a Section 8 company, which is a different and slower process. The digital signatures needed for the form can be arranged through our DSC service.
Trust and society: how they work
Charitable trust
A trust is created by a trust deed, in which the founder, called the settlor, transfers property to trustees to be held for a public purpose. The deed is executed on stamp paper and registered at the Sub-Registrar office. Registration is required where the trust holds immovable property, under the Registration Act, 1908, and it is strongly advisable even without property, because a registered deed is the document that banks and the Income Tax Department rely on.
Practice suggests at least two trustees, with no statutory maximum, and the deed should state how trustees are appointed, removed and replaced. A weakly drafted deed is the most common source of later disputes, because it is difficult to amend once the trust is running.
Society
A society is formed by seven or more persons associated for a literary, scientific or charitable purpose, as the Societies Registration Act, 1860 as published by the Delhi Government provides. They subscribe a memorandum of association stating the society's name, objects and governing body, and file it with the Registrar together with rules certified as correct by at least three members of the governing body. Once registered, the society must file the list of its governing body members every year.
In Delhi, society registration is a function of the Delhi Government's district administration, so the office that handles your file depends on your address. We confirm the correct office, and the fee currently charged, before filing.
Documents to keep ready
The core documents are the same across structures. Each form then adds its own papers. Clear scans and consistent names across documents prevent most queries.
For every founder, trustee, member or director
- PAN card and Aadhaar, passport, voter ID or driving licence
- Address proof not older than two months, with the same name as the PAN
- Passport-size photographs, email addresses and mobile numbers
- Proof of the registered office, with an owner's NOC if the premises are not yours
Specific to each form
- Section 8: digital signatures, draft MOA and AOA, professional and applicant declarations, and a three-year income and expenditure estimate
- Trust: the deed on stamp paper with settlor, trustee and witness details, plus property papers where applicable
- Society: memorandum and rules, the governing body list and at least seven members' signatures
For the income tax applications, the department's FAQs on Form 104 and Form 105 list self-certified copies of the trust deed or instrument, proof of registration, FCRA registration if any, accounts for up to three prior years and a note on activities. A PAN is mandatory, and the forms cannot be submitted without one.
Step-by-step: from idea to registered NGO
The sequence is the same for all three forms, even though the registering authority differs. The steps below show where the work sits and in what order it usually happens.
Step 1: Choose the structure
We compare Section 8, trust and society against your objects, founders, funders and the compliance you can sustain, and fix the name and the objects clause.
Step 2: Draft the founding documents
The MOA and AOA, trust deed, or society memorandum and rules are drafted, and founders' KYC and office documents are collected and checked.
Step 3: Register with the authority
Section 8 is filed on the MCA portal, the trust deed is registered at the Sub-Registrar, and the society's memorandum is filed with the Registrar of Societies.
Step 4: PAN and bank account
The new entity obtains its PAN and opens a bank account in its own name, which donors and funders will expect.
Step 5: Income tax registration and donor approval
We file Form 104 for provisional approval if activities have not started, or Form 105 if they have, covering both registration and donor-deduction approval.
Step 6: Calendar and handover
You receive the certificates and orders along with a calendar of annual filings, renewals and any CSR-1 or FCRA steps.
Timing differs by route. A Section 8 company is commonly completed in a few weeks. Trust and society timing depends on the registering office. We always say which stage we expect to be the slowest and why, since that is the stage on which you should plan your first fundraising date.
Statutory fees, our fee, validity and renewal
Statutory charges for an NGO vary by structure and state, and some are nominal. The table separates charges we could verify from those that must be confirmed locally, and shows our starting fee last.
| Item | Amount | Notes |
|---|---|---|
| Section 8 company: MCA SPICe+ fee | Generally nil for a company without share capital and up to 20 members, or with nominal capital up to ₹15 lakh | Per Rule 38 of the Companies (Incorporation) Rules. Confirmed at filing. |
| Section 8 company: stamp duty in Delhi | Nil on MOA and AOA | MCA eStamp rate sheet. Other states differ. |
| INC-12 for an existing company converting | ₹2,000 per the published fee table | Not needed for a new Section 8 company filed through SPICe+. |
| Trust deed stamp duty and registration fee | State-specific; confirmed before execution | Paid at the Sub-Registrar office. |
| Society registration fee | ₹50 in the Act's text; the state may direct a lower fee | Current Delhi fee confirmed with the Registrar. |
| Form 104 or Form 105 | No government fee mentioned in the department's FAQs | Filed online on the e-filing portal. |
| PC Media House professional fee | From ₹5,999 | Starting fee. Final quote depends on structure and scope, itemised before you commit. |
Amounts are indicative as of 7 October 2026 and can change by notification.
Validity and renewal at a glance
| Approval | Validity | Renewal or next step |
|---|---|---|
| Section 8 licence | Continues while the company complies with the conditions of the licence | Annual MCA filings; the licence can be revoked for breach |
| Society registration | Continues on registration | Annual filing of the governing body list |
| Provisional registration and approval (Form 104) | Three tax years, or until six months after activities begin, whichever is earlier | Apply on Form 105 for regular registration within six months of starting activities |
| Regular registration (Form 105) | Five tax years, or ten if total income was up to ₹5 crore in each of the two preceding years | Renewal at least six months before expiry |
| Donor-deduction approval | Provisional first, then regular, on a cycle the department sets | Renewal on its own expiry date; confirm the date on the order |
Validity periods follow the Income-tax Act, 2025 and the department's FAQs as of 7 October 2026.
Income tax registration, donor approval, CSR-1 and FCRA
Forming the organisation is one step. Three further approvals shape what it can actually do, and they are separate from incorporation or registration.
Income tax registration and donor-deduction approval
Many guides still refer to Section 12A, Section 80G and Forms 10A and 10AB. From 1 April 2026 the Income-tax Act, 2025 applies, and the department's FAQs describe Form 104 as a common application for provisional registration under section 332(3) and provisional donor approval under section 354(2), valid for three tax years or until six months after activities start, whichever is earlier. Form 105 is the common form for regular registration, renewal and change of objects, with a decision due within six months from the end of the quarter of application.
Registered organisations continue until their existing registrations expire, provided those have not been cancelled. Regular registration is valid for five tax years, or ten for organisations whose total income was up to ₹5 crore in each of the two preceding years. Donor approval, though, should be planned on a five-year cycle and confirmed from the order. Annual filings continue under the Income-tax Rules, 2026, including the audit report and the donor statement in the forms the Rules prescribe.
CSR-1 and FCRA
Companies fund NGOs for CSR only when the NGO has registered in Form CSR-1 on the MCA portal. Independent organisations are generally expected to hold valid income tax registration and donor approval and to have a track record of at least three years in similar work, so a new NGO may need time. Foreign donations need a separate FCRA registration or prior permission from the Ministry of Home Affairs, and the Ministry's published FAQs describe a track record of activity and a minimum level of spending as conditions for registration. Treat both as later steps, not as part of formation.
After registration, common mistakes and how we support you
Mistakes that cost NGOs time and funding
- Assuming donors can claim deductions as soon as the organisation is registered, when donor approval is a separate application
- Drafting a narrow objects clause that later blocks a programme the organisation wants to run
- Missing the window to move from provisional to regular registration after activities begin
- Using a personal or family address without the owner's NOC, leading to queries on the registered office
- Accepting foreign donations without FCRA registration or prior permission
What continues after registration
Each form has its own annual routine. A Section 8 company files annual MCA returns and financial statements through the year-end cycle, which our annual ROC compliance service can handle. All forms need proper books, so our bookkeeping service and our taxation and compliance support are the natural next step. An NGO with a name and logo to protect should also consider trademark registration, since registering a company, trust or society does not by itself give brand rights.
How PC Media House works
We are based in Delhi and deliver online across Delhi NCR and the rest of India. An engagement starts with a call, followed by a written scope and an itemised quote that keeps our fee separate from statutory charges. Anything outside the agreed scope is raised with you before it is billed, and there are no hidden charges added later. Some steps, such as signing a trust deed before a Sub-Registrar, need you to attend the registering office in person, and we say so at the start.
No one can promise the decision of a registrar or of the Income Tax Department. What a careful process offers is fewer avoidable errors, early warning of delays and a clear calendar so that renewals are never missed.
Frequently Asked Questions (FAQs)
A Section 8 company is incorporated under the Companies Act and is regulated by the Registrar of Companies. A trust is created by a deed and run by trustees. A society is formed by at least seven members under the Societies Registration Act and run by an elected governing body. Each has different control, compliance and funding implications.
A private Section 8 company needs at least two directors and two members, while a public one needs three directors and seven members. A society needs at least seven members. A trust usually has at least two trustees in practice. The numbers also affect who can sign documents and how decisions are made.
Costs combine statutory charges and professional fees. Delhi stamp duty on a Section 8 company's MOA and AOA is nil according to the MCA eStamp sheet, while trust and society charges are state-specific and confirmed before filing. Our professional fee starts From ₹5,999, with an itemised quote before you commit.
Not legally, but without income tax registration the organisation's income may be taxed, and without donor-deduction approval donors cannot claim a deduction. Most NGOs that rely on donations apply for both. They are separate approvals granted by the Income Tax Department and are not given automatically on formation.
From 1 April 2026 the Income-tax Act, 2025 applies. Registration of a non-profit is under section 332 and donor-deduction approval under section 354, using Form 104 for provisional applications and Form 105 for regular ones. Many guides still use the old 12A, 80G and Form 10A or 10AB names, which can confuse applicants.
Provisional registration lasts three tax years or until six months after activities begin, whichever is earlier. Regular registration runs for five tax years, or ten if total income was up to ₹5 crore in each of the two preceding years. Renewal applications in Form 105 are due at least six months before expiry.
Companies generally fund NGOs that have registered in Form CSR-1 on the MCA portal. Independent organisations are generally expected to hold valid income tax registration and donor approval and have a track record of at least three years in similar work. So a brand new NGO may need time before it qualifies for CSR funding.
You need it only if you intend to accept foreign contributions. The Ministry of Home Affairs grants registration or prior permission, and registration generally requires the organisation to have been active for some time and to have spent a set minimum on its activities. A new NGO may have to wait or seek prior permission for a specific donor.
Generally yes, if you have valid address proof and, where the property is not yours, a signed NOC from the owner. A Section 8 company needs a recent utility bill, and trusts and societies need address proof acceptable to the registering office. Check that your lease or housing society rules do not forbid it.
Formation commonly takes a few weeks depending on the structure and the registering authority. Income tax applications then follow their own timelines: a provisional order is due within about one to two months of filing, and decisions on regular applications may take up to six months. We cannot promise any date.
Sources and Official Links
Facts on this page were checked against the sources below, last reviewed on 7 October 2026. Fees, thresholds and rules can change, so confirm the current position on the official site before you pay or file.
- incometaxindia.gov.in/documents/d/guest/form-104-faqs
- incometaxindia.gov.in/documents/d/guest/form-105-faqs
- incometaxindia.gov.in/documents/d/guest/form-106-faqs
- taxguru.in/income-tax/income-tax-form-form-104-replaces-form-10a-npos.html
- capindia.in/income-tax-act-2025-and-the-rules-of-2026-in-force
- taxmann.com/post/blog/opinion-trust-registration-in-the-new-income-tax-act-a-new-era-dawns
- incometaxforngos.org/registration-under-section-332
- patronaccounting.com/blog/section-332-transition-12a-12ab-to-rnpo-it-act-2025
- patronaccounting.com/blog/charitable-trust-ngo-registration-2026
- patronaccounting.com/blog/how-to-form-charitable-trust-india-trust-deed-registration
- mca.gov.in:443/mca/documents/eStamp_rate.pdf
- vasai.icai.org/detail/27001.aspx