Form 10 AB Explained

Form 10AB is an important compliance requirement for charitable and religious organisations in India. It is used to apply for registration, re-registration, or renewal under the Income-tax Act, 1961. This form plays a key role in helping trusts and institutions continue to claim tax exemptions legally.

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What is Form 10AB?

Form 10AB is filed by trusts, institutions, and non-profit organisations that want to maintain their tax-exempt status. It applies to entities registered under sections such as 12AB, 10(23C), and 80G. The form allows the Income Tax Department to verify whether an organisation is genuine and follows the required rules.

Earlier, registrations were mostly permanent. That system has changed. Now, registrations are time-bound and must be renewed at regular intervals. Form 10AB supports this updated process.

Why Form 10AB Matters

Form 10AB ensures transparency. It also helps the authorities track the activities of charitable organisations. At the same time, it gives genuine trusts continued access to tax benefits, grants, and funding opportunities. This balance protects public interest and supports real charitable work.

When Should Form 10AB Be Filed?

Form 10AB is required in several situations. It is used when a trust converts provisional registration into permanent registration. It is also needed for renewal every five years. If an organisation changes its objectives, re-registration through Form 10AB becomes mandatory. In some cases, it is used to reactivate registrations that have become inactive.

Timing is critical. The form must usually be filed at least six months before the existing registration expires, or within six months of starting charitable activities, whichever comes first.

How to File Form 10AB

Form 10AB is filed online through the income tax portal. The process is fully electronic. The applicant must submit accurate details and supporting documents. Verification is done using a digital signature or electronic verification code.

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Conclusion

Form 10AB is not just a form. It is a compliance checkpoint. Filing it on time helps trusts stay compliant, transparent, and eligible for tax exemptions under Indian tax law.