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Section 332 Registration Guide – Process, Eligibility, Documents for Tax Exemption

July 9, 2026Legal Insights

The Income-tax Act, 2025, which came into force on 1 April 2026, replaces the Income-tax Act, 1961 with a simplified legislative framework. Under the new law, Section 332 provides the registration mechanism for charitable and religious institutions seeking income tax exemption, replacing the earlier framework under Sections 12A, 12AA, and 12AB of the Income-tax Act, […]

12AB Registration Guide : Process, Eligibility, Documents for Tax Exemption

July 9, 2026Legal Insights

Learn everything about 12AB Registration, including eligibility, documents, application process, Form 10A, Form 10AB, tax exemption, compliance, cancellation, and FAQs. Updated for the transition to the Income-tax Act, 2025. 12AB Registration – Complete Legal Guide For any charitable or religious organisation in India, obtaining 12AB Registration has historically been one of the most significant legal […]