Ask how a new trust, society or Section 8 company gets its tax registration and you will hear the same line: “apply for provisional registration first — it lasts three years.” Under the Income-tax Act 2025 that is only half the sentence. The other half decides whether a new NGO can use provisional registration at all, and how long it really lasts.
What changed on 1 April 2026
The old 12A/12AB and 80G regime now sits in section 332 (registration of non-profit organisations) and section 354 (the approval that lets donors claim a deduction under section 133(1)(b)(ii)) of the Income-tax Act 2025, and the Income-tax Rules 2026 renumbered every form. The mechanics are familiar; the names are not.
| Purpose | Until 31 March 2026 | From 1 April 2026 |
|---|---|---|
| Provisional registration / approval | Form 10A | Form 104 |
| Regular registration, conversion, renewal | Form 10AB | Form 105 |
| Order granting provisional status | Form 10AC | Form 106 |
| Order on regular registration / approval | Form 10AD | Form 107 |
| Audit report of a registered NPO | Form 10B / 10BB | Form 112 |
| Donee’s statement of donations | Form 10BD | Form 113 |
| Certificate of donation to the donor | Form 10BE | Form 114 |
The two lines that decide everything
The department’s own FAQ on Form 104 contains the two sentences most new NGOs never read:
Eligibility: in the form’s undertaking, the applicant confirms that its “activities did not commence as on the date of filing the application.”
Read together, they make “three years” a ceiling, not a promise — and they close the door on provisional registration for anyone who has already started.
Why three years can shrink to six months
The moment activities begin, a six-month clock starts, and whichever limit is reached first ends provisional status. Take a Section 8 company incorporated in May 2026 that files Form 104 in June and runs its first programme in September 2026. Three tax years would run to March 2029; the six-month limit ends provisional status around March 2027. The FAQ is explicit that regular registration in Form 105 must follow to keep the benefits — so the real deadline is the six-month mark, not year three.
Already started? Form 104 is not for you
Form 104 is meant for organisations that have not yet begun their work, and its declaration is a statement of fact. If programmes have run or funds have already been applied to the objects, the correct application is Form 105 — regular registration, examined by the jurisdictional Commissioner — not a provisional one.
Filing Form 104 anyway rarely ends well. The bank statements, the accounts and the return for the year will show the activity; when the organisation later applies for regular registration, the Commissioner will see that work began before the “not commenced” declaration. That invites rejection or cancellation, and questions over deductions already claimed by donors. And even if a Form 104 slipped through, the six-month limit would end the provisional registration almost at once — so there is nothing to gain.
A sequencing checklist for a new NGO
- Plan the order of events before the first rupee — registration, first programme and first large donation.
- Not started yet? File Form 104. One form covers provisional registration under section 332 and provisional approval under section 354; the order in Form 106 is generated automatically seven days after filing, and the form can be withdrawn within those seven days.
- Diary the commencement date the day activities begin — the six-month clock runs from then.
- File Form 105 well inside the window, not in year three.
- Already started? Go straight to Form 105.
- Don’t issue donor-deduction receipts before the section 354 approval is in hand.
- Keep the file ready: trust deed or MoA, registration certificate, a note on proposed activities, and accounts (or NIL declarations) for any earlier years — the documents the Form 104 FAQ lists.
The period before registration
Until registration takes effect, an organisation sits outside the exemption: voluntary contributions it receives are generally taxable in its hands, like any other entity of its kind. That is why the timing of the first large donation matters as much as the choice of form — and why the registration file should be opened before the money arrives, not after. For how the exemption works once you are registered, see our registration and donor-approval service and the answer on what happens if a trust isn’t registered.
Frequently asked questions
Is provisional registration under the Income-tax Act 2025 valid for three years?
For up to three tax years — but the department’s FAQ caps it at six months from the commencement of activities, whichever is earlier. After that, regular registration in Form 105 is needed to keep the benefits.
Can an NGO that has already started its activities file Form 104?
No. Form 104 is for organisations whose activities have not commenced, and its undertaking confirms exactly that as on the date of filing. An organisation that has started applies for regular registration in Form 105.
What replaced Form 10A and Form 10AB?
From 1 April 2026, Form 104 replaces Form 10A (provisional registration or approval) and Form 105 replaces Form 10AB (regular registration, conversion and renewal), under the Income-tax Rules 2026. The orders are issued in Forms 106 and 107.
Who decides a Form 104 or Form 105 application?
Form 104 is processed centrally by the CIT (CPC), and the provisional order in Form 106 is generated automatically seven days after filing. Form 105 goes to the jurisdictional Commissioner, who examines the application and passes the order in Form 107.
How long does regular registration last?
Registration under section 332 runs for five years — ten years for organisations that meet the conditions in section 332(5) — and approval under section 354 for five years, after which each is renewed in Form 105.
Sources: Income Tax Department, Form 104 & 106 FAQs (e-filing portal); CBDT, FAQs and guidance notes on forms under the Income-tax Rules 2026.
CA Vijay R Singh, FCA
Founder, Vijay R Singh & Co., Chartered Accountants · ICAI M.No. 153926 · FRN 136869W
Chartered Accountant for startups, NRIs, NGOs and SMEs in Mumbai, in practice since 2013. More about CA Vijay →
Educational content, not tax or legal advice — registration of non-profit organisations is governed by sections 332 and 354 of the Income-tax Act 2025 and the Income-tax Rules 2026, and eligibility turns on facts. Consult your advisor before filing. Vijay R Singh & Co., Chartered Accountants · FRN 136869W · ICAI M.No. 153926 · Mumbai, in practice since 2013.
