How to Register a Society in India
A Society is a formal association of persons united for cultural, educational, charitable, scientific, or literary purposes. Registered under the Societies Registration Act 1860 (or state equivalents), it is a common NGO structure in India, alongside Trusts and Section 8 Companies.
Before you start
- Minimum 7 members (some states require more for state-level societies)
- PAN and Aadhaar of all founding members
- Address proof of the society's registered office
- Proposed name (must be unique in the Registrar's records)
Step-by-step
Draft the Memorandum of Association (MoA) and Rules & Regulations
Prepare two core documents: (1) MoA listing the society's name, objectives, and founding members; (2) Rules & Regulations governing internal management — elections, meetings, quorum, finances, and dissolution. Both must be printed on stamp paper of the value required by the state.
Obtain Signatures and Affidavits
All founding members must sign the MoA and Rules & Regulations. The President, Secretary, and Treasurer must also sign affidavits (in prescribed formats) stating they are not disqualified from holding office. Affidavits are notarised or sworn before a magistrate.
File with the Registrar of Societies
Submit the signed MoA, Rules & Regulations, member list, affidavits, address proof, and NOC from the landlord (if the office is rented) to the Registrar of Societies in the relevant state or district. Pay the prescribed registration fee.
Registrar Review and Approval
The Registrar examines the documents and may request corrections or additional information. Once satisfied, the Registrar enters the society in the register and issues a Certificate of Registration with a unique registration number.
Obtain PAN and Open Bank Account
Apply for a PAN in the society's name using the registration certificate. Open a designated bank account — all society transactions must flow through this account for audit and compliance purposes.
Apply for 12A and 80G Registrations
Post-registration, apply for 12A income-tax exemption and 80G donation deduction on the Income Tax portal. These are essential for receiving grants, CSR donations, and FCRA-eligible foreign funding.
Common mistakes to avoid
- Using insufficient or wrong stamp paper — most states have specific stamp duty requirements for the MoA; using inadequate stamps leads to registration rejection.
- Having fewer than 7 members at the time of filing — below-minimum membership is an automatic ground for rejection.
- Not specifying the objectives clearly — vague objectives ('social welfare') without specific activities make it difficult to qualify for 12A/80G and attract scrutiny.
- Missing annual general meeting obligations — most states require societies to hold an AGM annually and file an annual return with the Registrar; non-compliance can lead to de-registration.
Frequently asked questions
Is a Society different from a Trust?
Yes. A Society has democratic governance — members elect a managing committee and hold AGMs. A Trust is governed by trustees named in the deed, with less democratic structure. Societies are more transparent to members; Trusts offer more founder control.
Can a Society accept foreign donations?
Only if it has FCRA registration. Societies meeting the 3-year age and ₹15 lakh expenditure criteria can apply for FCRA registration from the Ministry of Home Affairs.
Does a Society need to be audited every year?
Yes. Societies registered under the 1860 Act must maintain proper accounts and get them audited annually by a chartered accountant. Audited statements are typically presented at the AGM and may need to be filed with the Registrar.
Can a Society be converted to a Section 8 Company?
Not directly. A Society is wound up following state law procedures, and separately a new Section 8 Company is incorporated. Assets can be transferred to the new entity, but there is no statutory conversion route.
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