Service in Focus
Society Registration
Societies formed by a group of individuals for educational, charitable, religious, or welfare purposes or for promotion of art, music, culture, etc. may be registered under the Societies Registration Act of 1860. There are innumerable advantages of registering your society so it can perform without legal hassles.
As society registrations are maintained by state governments, the application for society registration is to be filed with the registrar of the district in which the registered office of the society is to be situated. The Societies Registration Act, 1860, has been accepted by state governments across India without or with further amendments.
A minimum of seven persons is required to form a state-level society and a minimum of eight members of different states is required for a national-level society.
As society registrations are maintained by state governments, the application for society registration is to be filed with the registrar of the district in which the registered office of the society is to be situated. The Societies Registration Act, 1860, has been accepted by state governments across India without or with further amendments.
A minimum of seven persons is required to form a state-level society and a minimum of eight members of different states is required for a national-level society.
Required Documents
1
Passport-size color photographs of members
2
Copies of PAN cards of members
3
Residence proofs of members; residence proof can be bank statement, Aadhar card, utility bill, driving license, or passport
4
MoA or Memorandum of Association describing the main object for which the society is being formed
5
AoA or Articles of Association or by laws are the rules for internal affairs of the society such as quorum of meetings, powers and responsibilities of the official positions of president, secretary or treasurer, etc.
6
Covering letter mentioning the objective or the purpose for which the society is being formed and signed by all members
7
Copy of proof of address where the registered office of the society will be located along with an NOC from the landlord, if any; address proof can be telephone, electricity, or water bill
8
List of all the members along with their signatures
9
Declaration by or affidavit from the president of the proposed society that he is willing and competent to hold the said post
Additional Info
Compliances Post Society Registration
Post-registration, a society shall do the following:
- Obtain PAN card
- Open a bank account for the collection of membership fees, subscription charges, or donations as the case may be
- Bookkeeping and accounts
- Annual IT filings
- Professional tax registration, if applicable
- GST registration, if applicable
- Compliance with the Registrar of Firm – AGM resolution, accounts to be disclosed, and member list to be filed with the Registrar of Firms
Additional Info
Tax Exemption for Societies
A society, like any other legal entity, is liable to pay tax. In order to be exempted from tax, the society is required to obtain certification for the said exemptions such as Section 12 A, 80G, etc. from income tax authorities.
