The document discusses the different entity options for registering an NGO in India and compares a society to other options. A society has charitable objectives like relief of poverty, education, and religion. It requires a minimum of 7 members and an office in India. Forming a society takes 1-2 months and has less compliance requirements compared to a trust or section 8 company. It offers benefits like limited liability, tax exemption, and being recognized as a separate legal entity from members. Annual filings like the balance sheet and list of governing body members must be submitted to the registrar.

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Registering an NGO as
Society
in India

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A society has to have charitable objectives, like
• Relief of poverty,
• Education,
• Advancement of religion and
• other purposes beneficial to the community
Society
Trust
Entity options to
Register NGOs
in India
Section 8
Company

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Governing Act
Society Trust Section 8 Comp.
Time Taken to
incorporate
Family members
can be members
Voting Rights
Filing of Annual Returns
Ease of Incorporation +
Compliance
Ease of allotting Share
Societies Registration Act
1-2 Months
No
Equal Rights
Yes
No
Indian Trusts Act
Yes
Equal Rights
No Yes
EasyComplex
3-6 months
No
Based on Shares
YesNo
2-7 Days
Companies Act
Less Complex
Comparison of Society with other entity types to register an NGO

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Requirement to start Society:
Minimum 7 Members
Office should be in India
Income Tax
Exemption
Top 4
Reasons
Limited
Liability
Less
Complianc
e
Easy
formation
Why do businesses choose to incorporate a Society?

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Share your
requirement
DSC +DIN Name Approval
Incorporation
Certificate
Drafting
Rules and Regulations
Drafting
MOA
4-5 Day 5 Days
5-7Days3-4 Days
Hire and pay
deposit
Share Documents
online
2-3 Day
Deliverables:
Time to deliver Registration: 30 – 40 days
 DIN approval letter
 Name approval letter
 Certificate of Incorporation
 MoA
 PAN
 DSC of Director
 Registered address approval
mail
Documents and procedure involved in registering LLP
Documents Required:
Address proof of Office PAN card of Directors Photo of directors Address proof
of directors Identity Proof
Affidavit +
Declaration by
directors
Verification by
Superintendent and
District Registrar
5-7Days5-7Days

6. Is it mandatory to register a society?
No, but the advantages of registration is –
• NGO is recognized only after registration
• Low risk
• Limited liability for members
• Society can be vested upon,
• Society and members can sue anyone,
• Society can purchase property in its name,
• Exemption from income tax,
• Considered as separate entity from members,
Should Balance sheet and annual list of governing body be filed with registrar?
Yes, Balance sheet and annual list of governing body after dedicated auditing have to be filed with the registrar by 14th day
succeeding the day on which the annual general meeting of a society is held.
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Frequently asked questions (1/3)

7. Under what circumstances can a registrar dissolve a society?
The registrar of societies (as per the respective state acts) can dissolve a society. These circumstances may be:
• The society has done unlawful activities
• According to the memorandum of association governing the society:
• Society’s object clause has not been fulfilled
• Office of the society has ceased to be in state of registration
• Members of the society are below the required number of seven
• Society has ceased to function for a particular period of time
• Society has been declared insolvent(not able to pay its liabilities).
• Society’s activities are against the Governmental or the state policy
• Society has become insolvent
• Society has contravened any law or the provisions of the Societies Registration Act 1860
How can a society be dissolved?
A Society can be dissolved by: its members, the Registrar, the Court or by the Government
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Frequently asked questions (2/3)

8. Is it necessary that the society maintains its books?
Yes, it is necessary that proper books of account with respect to:
• All sums of money received and expended by the society and the matters
• Respect of which the receipt and expenditure takes place;
• All sales and purchases of goods by the society; and
• The assets and liabilities of the society
The charitable organization can maintain books of accounts from the following three methods of accounting:
• Cash Basis of Accounting
• Accrual Basis of accounting
• Hybrid/Mixed basis of Accounting
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Frequently asked questions (3/3)

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