Applicable Laws for NGO Registration Gwalior
1. Constitution of India Articles 19(1)(c) and 30;
2. Income Tax Act, 1961;
3. Public Trusts Acts of various states;
4. Societies Registration Act, 1860;
5. Indian Companies Act, 1956, section 25;
6. Foreign Contribution (Regulation) Act, 1976;
7. Maharashtra Value Added
The right of all citizens to form associations or unions is guaranteed by the Constitution of India, Article 19(1)(c).
There are three pertinent legal forms of not-for-profit entities under Indian law: trusts, societies, and section 25 companies (as well as cooperatives and trade unions, which, as mutual benefit organizations, are not discussed in this note). Many state and central government agencies have regulatory authority over these not-for-profit entities. For example, all not-for-profit organizations are required to file annual tax returns and audited account statements with various agencies. At the state level, these agencies include the Charity Commissioner (for trusts), the Registrar of Societies (referred to in some states by different titles, including the Registrar of Joint Stock Companies), and the Registrar of Companies (for section 25 companies). At the national or federal level, the regulatory bodies include the income tax department and Ministry of Home Affairs (only for not-for-profit organizations receiving foreign contributions).