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35AC Registration

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It is a section under income tax act, according to which any scientific research associations and organizations which are carrying out the scientific research or social  research or social science  projects can get  registration  under section 35AC in  accordance with  guidelines and  other  conditions  as  defined under  the  official gazette of the central government. By registering under the section 35AC organization can benefit its donors like donors can get tax benefit from 100% to 175% as deduction on donation made as per different subsection of section 35AC of income tax act.  

The Central Government has specified various types of projects of national needs for which Charitable Organizations can take donations as eligible under criteria of section 35AC. The approval under section 35AC is not  permanent in nature. The National  Committee may approve or reject the project but when the  approval is granted then it is valid for a period of maximum 3 years and it could be further extended if the National Committee is satisfied with the performance during the period. 

The National  Committee  may withdraw  the approval  if the project  is  not carried out in  accordance  with the  approved conditions. To withdraw approval it provides an opportunity of being heard to the organization.

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Documents and Information we need

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To register the project for 35AC Registration the application will be made to the Secretary, National Committee for Promotion of Social & Economic Welfare, Dept. of Revenue, Govt. of India, North Block, New Delhi – 110001 along with various documents and information i.e:

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Partnership Firm Registration

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Trademark Registration Service

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PF, ESI

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