A minimum of seven persons associated for a lawful non-profit purpose are required to form and register a society under the Societies Registration Act, 1860. Members are generally Indian residents who are at least 18 years of age and of sound mind.
Talk to an expert
Let's discuss your Society Registration requirement.
Share a few details below. We validate the information in your browser, then prepare your WhatsApp message directly for our team.
Company & society service pre-selected
01
Overview
Society Registration is the process of legally registering an association of persons formed for promoting non-profit objectives such as literary, scientific, charitable, educational, artistic, social or similar public welfare purposes. In India, societies are registered under the Societies Registration Act, 1860, which is a central law adopted (with state-level amendments) by most states; the application is filed with the Registrar of Societies of the state where the registered office is located.
A minimum of seven or more persons who share a common non-profit objective can come together to form and register a society. It is suited to groups such as NGOs, charitable institutions, educational and cultural bodies, sports associations, resident welfare associations and similar voluntary organisations.
Registration gives the society a recognised legal identity, allowing it to operate in an organised manner, open a bank account, own and manage property, enter into contracts and apply for grants. A registered society can also seek income-tax benefits by obtaining 12A and 80G registration under the Income Tax Act, 1961, which exempts its eligible income and allows donors to claim deductions on their donations.
A minimum of seven or more persons who share a common non-profit objective can come together to form and register a society. It is suited to groups such as NGOs, charitable institutions, educational and cultural bodies, sports associations, resident welfare associations and similar voluntary organisations.
Registration gives the society a recognised legal identity, allowing it to operate in an organised manner, open a bank account, own and manage property, enter into contracts and apply for grants. A registered society can also seek income-tax benefits by obtaining 12A and 80G registration under the Income Tax Act, 1961, which exempts its eligible income and allows donors to claim deductions on their donations.
02
Characteristics of Society Registration
A registered society has the following key features:
- Non-profit nature: A society is formed to promote charitable, literary, scientific, educational or similar objectives and not to earn profits for its members.
- Separate legal recognition: Once registered, the society obtains a formal legal standing that allows it to hold property, open bank accounts and enter into agreements in its own name.
- Minimum seven members: At least seven persons are required to form a society; members are generally Indian residents who are at least 18 years of age and of sound mind.
- Governed by MOA and Rules: The society operates as per its Memorandum of Association (objectives and details of the governing body) and its Rules and Regulations (internal management and procedures).
- Managed by a governing body: A managing committee or governing body (such as President, Secretary, Treasurer and members) is responsible for the day-to-day administration.
- Democratic management: Decisions are taken collectively through general body and committee meetings, with provisions for election of office bearers.
- Eligible for tax benefits: A registered society can apply for 12A and 80G registration to avail income-tax exemptions and enable donor deductions.
03
Eligibility & Dissolution
Eligibility
Dissolution
A society may be dissolved voluntarily by the consent of its members in the manner prescribed under the Act and the society's own rules. As a general rule, dissolution requires the agreement of at least three-fifths of the members. On dissolution, any property or funds remaining after settling liabilities cannot be distributed among the members; they must be transferred to another society or institution with similar objectives, or otherwise applied as directed by the competent authority or court. Where the Government is a member of or a contributor to the society, dissolution requires the consent of the State Government.
- A minimum of seven persons must associate together for a lawful non-profit purpose covered by the Act (literary, scientific, charitable, educational and similar objects).
- Members are generally required to be Indian residents, at least 18 years of age and of sound mind.
- The proposed name of the society must be unique and must not be identical to an existing registered society.
- The society must have a registered office address within the state of registration.
Dissolution
A society may be dissolved voluntarily by the consent of its members in the manner prescribed under the Act and the society's own rules. As a general rule, dissolution requires the agreement of at least three-fifths of the members. On dissolution, any property or funds remaining after settling liabilities cannot be distributed among the members; they must be transferred to another society or institution with similar objectives, or otherwise applied as directed by the competent authority or court. Where the Government is a member of or a contributor to the society, dissolution requires the consent of the State Government.
04
Renewal and Cancellation
Renewal
Registration of a society under the Societies Registration Act, 1860 does not generally expire and need not be periodically renewed in most states; however, the society must keep its registration valid by filing the annual list of governing body members and meeting other ongoing compliance requirements. Some states prescribe their own renewal or revalidation procedures and fees, so the specific state rules should be verified.
Separately, the 12A and 80G registrations obtained under the Income Tax Act are time-bound. As per current norms, these are granted for a fixed period (generally five years) and must be renewed before expiry to continue availing tax benefits.
Cancellation
A society's registration or its tax registrations can be cancelled or struck off in situations such as:
Registration of a society under the Societies Registration Act, 1860 does not generally expire and need not be periodically renewed in most states; however, the society must keep its registration valid by filing the annual list of governing body members and meeting other ongoing compliance requirements. Some states prescribe their own renewal or revalidation procedures and fees, so the specific state rules should be verified.
Separately, the 12A and 80G registrations obtained under the Income Tax Act are time-bound. As per current norms, these are granted for a fixed period (generally five years) and must be renewed before expiry to continue availing tax benefits.
Cancellation
A society's registration or its tax registrations can be cancelled or struck off in situations such as:
- Persistent failure to file the annual list of managing committee members and other required returns with the Registrar.
- Carrying on activities contrary to the society's objects or in violation of the law.
- Furnishing false or incorrect information, or misuse of funds.
- For 12A/80G, cancellation by the Income Tax authorities, including for non-compliance such as not filing returns over consecutive years.
05
Compliance Requirements
To remain in good standing, a registered society must observe ongoing compliances, including:
- Annual General Meeting (AGM): Hold the AGM as required to review activities, approve accounts and elect or reconstitute the governing body.
- Annual filing of governing body list: File an updated list of the managing committee or governing body members with the Registrar of Societies, typically within the prescribed time after the AGM (commonly within 30 days).
- Maintenance of accounts: Maintain proper books of accounts, receipts and payments, income and expenditure statements and balance sheets.
- Audit of accounts: Get the accounts audited where required, and retain the auditor's report and financial statements.
- Reporting changes: Promptly report any change in the governing body, office bearers, registered address or amendments to the rules.
- Income-tax compliance: File income-tax returns and comply with conditions attached to 12A/80G registration, including applying eligible income towards the society's objects.
06
Documents Required
Only PAN Card and Aadhaar Card are mandatory; the rest are optional.
- PAN Card
- Aadhaar Card
- Passport-size Photograph
- Address Proof (Utility / Electricity Bill)
- Bank Statement
- Memorandum of Association (MOA), signed by all founding members
- Rules and Regulations of the Society, signed by founding members
- Registered office address proof / Rent Agreement / No Objection Certificate (NOC) from the landlord
- Affidavit from the President/Secretary
- Covering Letter / application letter to the Registrar of Societies
- Minutes of the First Meeting
- Consent Letters from members of the governing body
07
How to Apply
Getting your Society Registration done through TaxoSure is simple and fully online. Just follow these steps:
- Talk to our consultant. Our consultant connects with you on WhatsApp / Call to confirm the details, share the pricing and begin the work.
- Get your Society Registration. Our experts complete the entire process and deliver your society registration certificate and related documents to you.
Service FAQs
Questions about Society Registration?
Related services
More from Company & society.
Need help with this service?
Share your requirement with our expert.
Your WhatsApp message will include Society Registration automatically. Add any case-specific detail before sending it.