What is the difference between 12AB and 80G?

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 answer12AB exempts the trust’s own income from tax; 80G gives the trust’s donors a deduction on their donations. They’re different registrations serving different people — the trust and the donor — and most charitable trusts apply for both.

12AB = trust exemption

Protects the trust’s income from tax when applied to its objects.

80G = donor deduction

Lets donors reduce their taxable income, helping the trust raise funds.

Trusts & Societies

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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.