The Societies Registration Act 1860 establishes the process for seven or more persons to form a society by filing a Memorandum of Association with the Registrar of Societies. Societies can be registered for charitable, literary, scientific, or other purposes. Once registered, societies must file annual lists of governing members and obtain approval for any alterations, extensions of purpose, amalgamations, or dissolutions. The Tamil Nadu Societies Registration Act 1975 provides additional requirements for societies in Tamil Nadu, such as a minimum of 20 members and Rs. 10,000 minimum annual income/expenditure. Societies must file documents with the district registrar and maintain proper accounts.