What is the difference between 12A and 12AB?

Name: Vijay R Singh & Co.
Address: Office No. 4, Vishal CHSL, D Wing, Sir Mathuradas Vasanji Road, Azad Nagar, Opp. Andheri Gymkhana, Andheri East, Maharashtra, 400069, IN
Telephone: +91 98607 23959

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answer12A (and 12AA) was the old, one-time registration regime; 12AB is the new system where registration is granted for a fixed period and must be renewed. All existing trusts had to migrate to 12AB. The exemption it gives is the same; the process and validity changed.

Old vs new

12A/12AA: one-time. 12AB: fixed-period registration that expires and renews.

Migration + renewal

Existing trusts re-registered under 12AB and now track renewal dates.

Trusts & Societies

← Back to all questions

Talk to CA Vijay R Singh

Need help migrating or renewing your registration? You can message him directly, or book a short call to talk through your situation.

Book a 15-minute call
Message on WhatsApp
Email your query

This answer is general information for trusts and societies, not tax or legal advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.