How to file form 10A and 10B

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The Finance Act of 2020 has introduced adjustments to the registration process for charitable and religious institutions, resulting in a comprehensive revamp. Every organization’s registration under the new approach will be entirely electronic and based on a central database.s

All charity and religious institutions will be assigned a National Unique Registration Number by the Income Tax Department, resulting in the creation of a National Database of exempt entities. A charitable or religious trust uses Form 10A to apply for and acquire 12A registration. A digital signature is required to file Form 10A online.

Previously, trusts and institutions were registered under sections 12AA or 12A. Income Tax Notification 26th March 2021 also changed the regulations governing the provisions.

According to the new law, Form 10A or 10AB must be filed for re-registration, fresh registration, or approval, depending on the situation.

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