The Online 12A Registration Process Has Changed Under the New Income-tax Act, 2025
The online 12A registration process remains an important step for trusts, NGOs, societies, and Section 8 companies seeking tax exemption. However, from 1 April 2026, the Income-tax Act, 2025 has introduced a new registration framework. The earlier provisions under Sections 12A, 12AA, and 12AB have been consolidated into Section 332, while Form 10A has been renumbered as Form 104 and Form 10AB as Form 105. Although these changes may appear significant, the purpose of registration remains the same.
Why Was the Registration Framework Changed?
The Income-tax Act, 2025 reorganises several provisions relating to charitable and religious institutions into a single chapter for Registered Non-Profit Organisations (RNPOs). Instead of referring to multiple sections, the registration process is now governed primarily under Section 332, making the legal framework more structured and easier to follow.
What Has Changed in the Online 12A Registration Process?
The biggest change is the renumbering of provisions and forms.
The Income-tax Act, 2025 replaces the earlier provisions of Sections 12A, 12AA, and 12AB with Section 332, while Form 10A and Form 10AB have been replaced by Form 104 and Form 105.
Applicants searching for the online 12A registration process should therefore expect to see Form 104 instead of Form 10A while filing applications under the new law. (Etds)
What Has Not Changed?
While the numbering has changed, the registration objective remains largely unchanged. Eligible organisations must still:
Verify their eligibility.
Prepare constitutional documents.
Apply through the Income Tax e-Filing Portal.
Upload supporting documents.
Verify the application electronically.
Respond to any clarification sought by the Income Tax Department.
The transition is mainly administrative and does not create an entirely new registration procedure.
Documents You Should Keep Ready
Before beginning the online 12A registration process, organisations should generally keep the following documents available:
Trust Deed or Memorandum of Association
Registration Certificate
PAN of the organisation
Address proof
Details of trustees or governing members
Information about charitable activities
Financial statements, where applicable
Other supporting documents required by the Department
Preparing complete documentation in advance can help avoid unnecessary delays during processing.
Common Mistakes Applicants Make
Many organisations still rely on older compliance guides that refer only to Form 10A. As a result, applicants often become confused when they find Form 104 on the e-Filing Portal. Other common mistakes include uploading incomplete documents, entering incorrect registration details, or failing to respond to notices issued by the Department. Staying updated with the latest legal changes helps reduce these issues.
Why Understanding the Renumbering Matters
The transition to the Income-tax Act, 2025 is more than just a change in terminology. Using the correct section and form numbers ensures that organisations follow the latest compliance requirements and communicate accurately with professionals and tax authorities. Understanding that Section 332 now replaces Sections 12A, 12AA, and 12AB can also make it easier to interpret future notifications and departmental guidance.
Navigating legislative changes can be challenging, especially for newly established charitable organisations. Ebizfiling assists trusts, NGOs, societies, and Section 8 companies by reviewing eligibility, verifying documents, preparing applications under the latest legal framework, filing the appropriate forms through the Income Tax e-Filing Portal, and assisting with departmental queries whenever required.
Conclusion
The online 12A registration process has entered a new phase under the Income-tax Act, 2025. Although Sections 12A, 12AA, and 12AB have been consolidated into Section 332, and Form 10A has become Form 104, the purpose of registration remains unchanged. Organisations that understand these updates and prepare their applications using the latest legal references can complete the registration process more confidently and remain compliant with the new law.