Society registration in India is an essential process for any group that aims to work towards social causes and create a positive impact on society. A society is a collective of individuals who come together to achieve a common goal such as education, healthcare, poverty alleviation, or any other social cause. Having a well-defined legal structure ensures transparency, efficiency, and credibility.
The registration of societies in India is governed by the Society Registration Act, 1860, which outlines the rules and regulations for their formation, administration, and dissolution. Societies can be registered at the state level or as multi-state entities.
Registering a society under the Society Registration Act, 1860 offers several advantages:
• Legal Recognition: Provides legal standing and legitimacy.
• Tax Exemptions: Enables societies to apply for tax benefits under Section 12A and 80G of the Income Tax Act.
• Fundraising & Grants: Allows the society to receive donations and grants from government bodies and international organizations.
• Limited Liability: Protects individual members from personal liability.
• Perpetual Succession: Ensures continuity even if founding members leave.
• Enhanced Credibility: Facilitates trust among donors, volunteers, and stakeholders.
To register a society in India, the following eligibility criteria must be met:
3.1 Minimum Number of Members
A society must have at least seven individuals who come together voluntarily to serve a common goal.
3.2 Objectives of the Society
The objectives must align with scientific, literary, charitable, or other purposes listed under Section 20 of the Society Registration Act, 1860. Examples include:
• Education
• Healthcare
• Art and Culture
• Sports
• Environmental Conservation
• Religious or Charitable Purposes
3.3 Memorandum of Association (MoA)
The founding members must subscribe to the Memorandum of Association (MoA), which includes details about objectives, rules, and regulations of the society.
3.4 Registered Office
The society must have a registered office where official communications will be sent.
3.5 Governing Body
The society should have a governing body consisting of a President, Secretary, and Treasurer.
3.6 Financial Compliance
Proper accounts must be maintained and audited annually.
Step 1: Name Selection
• The proposed name must be unique and should not resemble any government authority.
• It must comply with the Emblem & Names Act, 1950.
Step 2: Drafting the Memorandum of Association (MoA) and By-laws
• MoA outlines the objectives and operational framework.
• By-laws govern the internal functioning of the society.
Step 3: Board Resolution
• A board resolution should be passed, defining office-bearers and their roles.
Step 4: Affidavit on Stamp Paper
• An affidavit affirming the legitimacy of the society’s name and address must be signed by the founding members on Rs.10 stamp paper.
Step 5: Submission to Registrar
• The application should be filed with the Registrar of Societies in the respective state, along with necessary documents.
Step 6: Payment of Registration Fees
• The fee varies by state and is payable via Demand Draft (DD) or Challan.
Step 7: Issuance of Registration Certificate
• Once approved, the Society Registration Certificate is granted, making it a legally recognized entity.
• Memorandum of Association (MoA)
• Rules and Regulations of Society
• List of Governing Body Members
• Covering Letter for Registration
• Registered Office Address Proof (e.g., rent agreement, NOC, or utility bill)
• Identity Proof of Governing Body Members (e.g., Aadhaar, Passport, Voter ID)
• Affidavit from the President or Secretary
• Minutes of the First Meeting
• Declaration by the President
• Registration Fee Payment Proof
After registration, societies must adhere to various legal and financial compliances:
• PAN Card: Obtain a PAN card for financial transactions.
• Bank Account: Open a society bank account for official transactions.
• Annual Income Tax Returns: File annual returns under the Income Tax Act.
• GST Registration: If applicable, obtain a Goods and Services Tax (GST) number.
• Financial Audits: Maintain proper books of accounts and get them audited annually.
• Annual General Meetings (AGM): Conduct AGMs and update the Registrar with resolutions and financial disclosures.
Example: XYZ Welfare Society
A group of seven environmental activists in Delhi registered a society called XYZ Welfare Society to promote sustainable practices. After registration:
• They obtained an 80G and 12A tax exemption, attracting more donors.
• The society partnered with local municipal bodies to execute green initiatives.
• They secured government grants and CSR funding to expand their operations.
Handling the documentation, legal procedures, and compliance requirements can be challenging. ReturnFilings.com offers:
• End-to-End Registration Assistance
• Regulatory Compliance Support
• Tax Exemptions & GST Registration
• Post-Registration Financial Advisory
With expert assistance from Return Filings, you can ensure a smooth registration and compliance process for your Societies registration in India. For professional assistance, reach out to us on email: info@returnfilings.com or on whatsapp: https://wa.me/919910123091.
