Amit Bhattacharjee & Associates: Section 12AB and Section 80G

NGO (Non-Government Organization) is established to serve for the cause of human, nature, animals with a Non-profit motive by forming any type of entity like Charitable Trust/Society/Section 8 Company. Once you get it registered, there are bunch of tax benefits and exemptions for the NGO as well as for the donors. For availing such exemption, it is required to obtain 12AB and 80G registrations, otherwise any income/donation received by an NGO will be taken as normal taxable income.