Section 12A and 80G registration
NGO/Trust/ Society/Section 8 company are eligible to get 12A & 80G certificates,these certificates will be provided by income tax department.NGO's have to apply separately for these two certificates. when NGO granted registration unser section 12A it does not mean that section 80G approval has also been given.threfore NGO has to be applied for separately for each registration.
Section 12A Registration
Every NGO/Trust/Society/section 8 Company must register under section 12A of Income Tax Act toget tax exemption otherwise will attract standart Tax rates.The registration under section 12A of Income tax Act is gives right to get tax exemption.
Section 80G Registration
The section 80G of Income tax Act registration NGO/Trust/Society/Section 8 company are elegible to give certificates to their donors to get 50 % tax exemption on their donations. This 80G registration will encourage donors to donate funds NGO therefore it is mandatory for every NGO to get Tax exemption for their donors.