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Documents Guide

Every document your society or trust needs — and how to get each one

A complete, plain-language checklist of the formation papers, tax registrations, statutory records and annual filings that keep a society, club, NGO or trust legally sound — with a step-by-step process for obtaining or preparing each.

General guidance, not legal advice. Requirements, forms and fees vary by state and change over time. Always confirm the current process with the Registrar of Societies, the Sub-Registrar, or a qualified chartered accountant / advocate before filing.

Step 1

Formation & Registration

The founding papers that legally bring your organisation into existence.

Memorandum of Association (MoA) — for a Society

The charter of a society: its name, registered office, aims and objects, and the details of the governing body.

How to obtain / prepare

  1. 1 Decide the exact name and check it is not already taken with the Registrar of Societies in your state.
  2. 2 Draft the objects (purpose) of the society in clear, non-profit language.
  3. 3 List the governing body (President, Secretary, Treasurer and members) with names, addresses and occupations.
  4. 4 Have the required number of members sign it — usually at least 7 (this number varies by state).

Where: Prepared by the founders; filed with the Registrar of Societies.

Trust Deed — for a Trust

The legal instrument that creates a trust, naming the settlor (author), trustees, beneficiaries, trust property and objects.

How to obtain / prepare

  1. 1 Draft the deed on non-judicial stamp paper of the value prescribed by your state.
  2. 2 Include the trust name, registered address, objects, initial corpus, and powers and duties of trustees.
  3. 3 The settlor and at least two trustees sign before two witnesses.
  4. 4 Register the deed at the local Sub-Registrar office with ID proofs and photographs of the settlor and trustees.

Where: Executed by the settlor and trustees; registered at the office of the Sub-Registrar.

Rules & Regulations / Bye-laws

The internal rulebook covering membership, meetings, elections, quorum, accounts, and dissolution.

How to obtain / prepare

  1. 1 Draft clauses for classes of membership, admission and removal, subscriptions, and the powers of office-bearers.
  2. 2 Define the meeting calendar (AGM, committee meetings), notice period, quorum and voting.
  3. 3 Add rules for maintaining accounts, audit, and the procedure for amending the bye-laws and dissolving the body.
  4. 4 Adopt the bye-laws formally in the first general meeting and record it in the minutes.

Where: Adopted by the members; submitted with the MoA to the Registrar.

Registration Certificate

Official proof that the society or trust is registered — the single most important document for opening bank accounts and applying for grants.

How to obtain / prepare

  1. 1 Submit the signed MoA, bye-laws, members list and office address proof to the Registrar with the prescribed fee.
  2. 2 Attach ID and address proofs of the governing body members and passport-size photographs.
  3. 3 The Registrar verifies the papers and issues the registration certificate with a registration number.
  4. 4 Keep several certified copies — banks, tax authorities and funders will each ask for one.

Where: Issued by the Registrar of Societies (society) or evidenced by the registered Trust Deed (trust).

Registered Office Proof

Evidence of the address from which the organisation operates.

How to obtain / prepare

  1. 1 If rented: a rent agreement plus a No-Objection Certificate (NOC) from the owner.
  2. 2 If owned: a copy of the ownership document or property-tax receipt.
  3. 3 Add a recent utility bill (electricity / water) in support of the address.

Where: Property owner / landlord and a utility provider.

Step 2

Core Identity & Government Registrations

The identifiers every registered body needs before it can bank, deduct tax, or receive government grants.

PAN Card

The Permanent Account Number that identifies the organisation for all tax purposes.

How to obtain / prepare

  1. 1 Apply online in the name of the society/trust using Form 49A.
  2. 2 Attach the registration certificate / trust deed and proof of address.
  3. 3 The PAN card is issued in the organisation's name (not an individual's).

Where: Income Tax Department (applied via Protean/NSDL or UTIITSL).

TAN

The Tax Deduction and Collection Account Number, needed if the body deducts TDS (e.g., on salaries, rent or contractor payments).

How to obtain / prepare

  1. 1 Apply for TAN once you begin making payments that attract TDS.
  2. 2 Quote the TAN on all TDS returns and certificates.

Where: Income Tax Department (Form 49B).

Bank Account

A current account in the organisation's name — donations and grants must go here, never to a personal account.

How to obtain / prepare

  1. 1 Pass a resolution in a committee meeting authorising the account and the signatories.
  2. 2 Submit the registration certificate, PAN, bye-laws/deed, and KYC of the authorised signatories.
  3. 3 Choose at least two joint signatories for good financial control.

Where: Any scheduled bank.

NGO Darpan (NITI Aayog) Unique ID

A unique ID from the NITI Aayog portal, mandatory to apply for most central and state government grants.

How to obtain / prepare

  1. 1 Register on the NGO Darpan portal with the organisation's PAN and registration details.
  2. 2 Provide the Aadhaar and PAN of at least three office-bearers.
  3. 3 Receive the unique Darpan ID used across government grant portals.

Where: NITI Aayog — ngodarpan.gov.in.

GST Registration (if applicable)

Required only if the organisation supplies taxable goods/services above the threshold turnover.

How to obtain / prepare

  1. 1 Assess whether your receipts are taxable supplies (pure charitable activity is often exempt).
  2. 2 If required, register online with PAN, address proof and bank details.

Where: GST Department — gst.gov.in.

Step 3

Tax-Exemption & Funding Registrations

The registrations that make the organisation tax-exempt and its donors eligible for deductions — essential for fundraising.

12A Registration

Grants income-tax exemption to the organisation on its charitable income.

How to obtain / prepare

  1. 1 File Form 10A online with the registration certificate, PAN, bye-laws/deed and details of activities.
  2. 2 Attach the last accounts (if the body has been operating) and the list of trustees/office-bearers.
  3. 3 A provisional registration is granted first, followed by regular registration valid for a fixed period, then renewable.

Where: Income Tax Department (online Form 10A / 10AB on the e-filing portal).

80G Registration

Lets donors claim a deduction on their donations — a major boost to fundraising.

How to obtain / prepare

  1. 1 Apply after (or together with) 12A, with accounts and proof of genuine charitable activity.
  2. 2 On approval, issue 80G receipts to donors quoting your 80G registration number and the donation details.
  3. 3 Renew before expiry to keep the benefit continuous.

Where: Income Tax Department (Form 10A / 10AB).

FCRA Registration

Mandatory before receiving any foreign contribution (donations from outside India).

How to obtain / prepare

  1. 1 Ensure the organisation has a track record (generally at least three years and a minimum spend on its objects) for permanent registration — otherwise seek prior permission for a specific grant.
  2. 2 Open the designated FCRA bank account with the specified SBI branch in New Delhi.
  3. 3 File the application (Form FC-3) online with registration documents, activity reports and audited accounts.
  4. 4 File the annual FC-4 return every year and keep foreign funds strictly separate.

Where: Ministry of Home Affairs — fcraonline.nic.in.

Step 4

Statutory Records to Maintain

The registers and books every registered body must keep up to date — the backbone of an audit and a smooth handover.

Member Register

An up-to-date list of members with names, addresses, dates of joining and status.

How to obtain / prepare

  1. 1 Record every admission and resignation as it happens.
  2. 2 Keep it current — it is the basis for voting rights and the annual return.

Where: Maintained by the Secretary.

Minutes Book

The official record of decisions taken at committee and general body meetings.

How to obtain / prepare

  1. 1 Record the date, attendees, agenda, resolutions and voting for each meeting.
  2. 2 Have the minutes read and confirmed (signed) at the following meeting.

Where: Maintained by the Secretary; confirmed at the next meeting.

Books of Accounts & Vouchers

Cash book, ledger and supporting vouchers for every receipt and payment.

How to obtain / prepare

  1. 1 Record income and expenditure with a voucher and bill for every transaction.
  2. 2 Reconcile with the bank statement regularly so accounts are always audit-ready.

Where: Maintained by the Treasurer / accountant.

Fixed Asset & Stock Registers

A record of assets owned (equipment, property, vehicles) and inventory where relevant.

How to obtain / prepare

  1. 1 List each asset with purchase date, cost and location.
  2. 2 Update on purchase, transfer or disposal.

Where: Maintained by the organisation.

Step 5

Annual Compliance Filings

The duties that fall due every year — miss them and you risk penalties or even losing your registrations.

Annual Return / List of Governing Body

A yearly filing to the Registrar confirming the current office-bearers.

How to obtain / prepare

  1. 1 Prepare the updated list of the governing body after the AGM.
  2. 2 File it with the Registrar within the timeline set by your state.

Where: Registrar of Societies.

Audited Financial Statements

Accounts audited and certified by a Chartered Accountant, adopted at the AGM.

How to obtain / prepare

  1. 1 Close the books at year-end and hand them to your CA for audit.
  2. 2 Adopt the audited accounts at the Annual General Meeting and record it in the minutes.

Where: A practising Chartered Accountant.

Income-Tax Return (ITR-7)

The annual income-tax return for the organisation, filed even when income is exempt.

How to obtain / prepare

  1. 1 File ITR-7 using the audited accounts and 12A details.
  2. 2 File the audit report (Form 10B/10BB) where applicable before the return.

Where: Income Tax Department.

12A / 80G / FCRA Renewals

These registrations are time-bound and must be renewed before they expire.

How to obtain / prepare

  1. 1 Track the validity date of each registration.
  2. 2 File the renewal application well before expiry to avoid a break in benefits.

Where: Income Tax Department / Ministry of Home Affairs.

Annual General Meeting (AGM) Records

Notice, agenda, attendance and minutes of the yearly members' meeting.

How to obtain / prepare

  1. 1 Send notice with the agenda to all members within the required notice period.
  2. 2 Hold the meeting, adopt the accounts, elect office-bearers, and record the minutes.

Where: The organisation.

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