Section 12A / 12AB → Section 17
Conditions for applicability of sections 11 and 12 (Registration)
Quick Answer
Section 12A / 12AB of the Income Tax Act, 1961 (Conditions for applicability of sections 11 and 12 (Registration)) corresponds to Section 17 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 12A / 12AB
Under the Income Tax Act, 1961, Section 12A / 12AB governs conditions for applicability of sections 11 and 12 (registration). Trusts must register under 12AB and maintain books of accounts to claim exemptions.
From 1st April 2026, the same subject sits at Section 17 of the Income-tax Act, 2025 — retained and renumbered as Section 17 of the Income-tax Act, 2025. Registration process completely digitized via faceless portal. Re-registration required every 5 years.
For Section 12A / 12AB, the practical impact is rated High. Strict compliance requirements for NGOs.
Sec 12A / 12AB
Provision Summary
Trusts must register under 12AB and maintain books of accounts to claim exemptions.
Sec 17
Provision Summary
Registration process completely digitized via faceless portal. Re-registration required every 5 years.
Key Changes & Highlights
- Audit reports (Form 10B/10BB) must be filed well before the ITR due date to keep the registration active.
Related Sections
Frequently Asked Questions
What is Section 12A / 12AB of the Income Tax Act, 1961 about?
Section 12A / 12AB of the Income Tax Act, 1961 covers conditions for applicability of sections 11 and 12 (registration). Trusts must register under 12AB and maintain books of accounts to claim exemptions.
Which section replaces Section 12A / 12AB in the Income-tax Act, 2025?
Section 12A / 12AB of the Income Tax Act, 1961 maps to Section 17 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Registration process completely digitized via faceless portal. Re-registration required every 5 years.
What is the impact of the change to Section 12A / 12AB under the new tax code?
The transition impact for Section 12A / 12AB is rated High. Strict compliance requirements for NGOs.
What should I watch out for when Section 12A / 12AB moves to the 2025 code?
Audit reports (Form 10B/10BB) must be filed well before the ITR due date to keep the registration active. These points are specific to Section 12A / 12AB (Conditions for applicability of sections 11 and 12 (Registration)).
Disclaimer: This mapping of Section 12A / 12AB (Conditions for applicability of sections 11 and 12 (Registration)) to Section 17 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 12A / 12AB is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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