Section 12A of the Income Tax Act lays down the provisions for the registration of charitable trusts, religious institutions, and non-profit organizations in India. Registration under Section 12A is a prerequisite for such entities to claim exemption from income tax on their income. In essence, when a trust or institution is registered under Section 12A, its income is not taxed, provi... https://www.corpzo.com/registration-for-12a-80g-certificate