How to register a society in India

To register a society in India, seven or more people sign a memorandum of association setting out the society’s name, objects and governing body, and file it with the state’s Registrar of Societies together with the society’s rules and regulations. That is the core of the Societies Registration Act, 1860. Several states have their own Acts or amendments, so the number of members, the forms and the fees can differ, and you should check your state’s rules before you start.

A society is a membership body. Its members form the general body and elect a governing body to run it, so it suits organisations where many people should have a say: farmers’ groups, alumni networks, women’s collectives, cultural associations and community organisations. If control should stay with a small founding group instead, a trust may suit you better; our comparison of the three forms explains the trade-offs.

This guide covers how a society works, the 1860 Act and state laws, what goes in the memorandum and the rules, the registration steps, the yearly duties and the first steps after registration.

How a society works

The 1860 Act gives a society a simple structure:

• Members are people admitted under the rules who have paid a subscription or signed the roll of members (section 15). A member whose subscription is more than three months in arrears can’t vote or be counted as a member in proceedings under the Act.
• The governing body is whoever the rules entrust with managing the society’s affairs: a council, committee, board or trustees (section 16). It usually includes a president, a secretary and a treasurer.
• Property that isn’t vested in trustees is treated as vested in the governing body (section 5).
• Legal actions are brought by or against the society in the name of its president, chairman, principal secretary or trustees, as the rules decide (section 6).

The Act lists the kinds of society that can register (section 20): charitable societies, societies for science, literature or the fine arts, for instruction and the spread of useful knowledge, and for libraries, reading rooms, museums and galleries, among others.

The 1860 Act and state laws

The Societies Registration Act, 1860 is a central law, but registration is a state matter. Several states have amended it or passed their own Acts, such as the Karnataka Societies Registration Act, 1960 and the Tamil Nadu Societies Registration Act, 1975. State laws can change:

• the minimum number of members;
• the forms, documents and fees;
• the yearly filings, such as accounts or changes in the governing body;
• whether registration must be renewed every few years.

The 1860 Act still refers to the “Registrar of Joint-stock Companies”, a title from its time. In practice, each state has its own Registrar of Societies, and several states now take applications online. Ask your registrar’s office for its current checklist before you prepare anything.

Before you file: members, name and office

Founding members. Gather at least seven (or your state’s number). Choose people who will actually attend meetings, and avoid a founding group drawn from a single family: funders question it.

Name. Check with the registrar that it is available. Registrars usually refuse names too close to an existing society’s, or names suggesting government backing.

Registered office. A real address with the owner’s written consent, where notices will reach you.

The memorandum of association

Under section 2 of the 1860 Act, the memorandum must contain:

1. The name of the society.
2. Its objects: what it exists to do. Write them broadly enough to grow into, and keep them charitable if you want tax registration later.
3. The names, addresses and occupations of the members of the governing body to whom the rules entrust its management.

Every founding member subscribes, that is signs, the memorandum. A copy of the rules and regulations, certified as correct by at least three members of the governing body, is filed with it.

The rules and regulations

The rules (often called bye-laws) are the society’s internal constitution. They should cover:

Registering the society: the steps

1. Hold a founding meeting. Agree the memorandum and rules, elect the first governing body and authorise one person to file the application. Minute it.
2. Sign the memorandum. Every founding member signs, with witnesses as your state requires.
3. Certify the rules. At least three members of the governing body certify the copy of the rules as correct.
4. Prepare the documents in the table below, in the format your registrar asks for.
5. File with the Registrar of Societies for your area, online or in person, and pay the fee your state sets.
6. Receive the certificate. Once the documents are filed, the registrar certifies that the society is registered (section 3).
7. In Maharashtra, register the society as a public trust with the Charity Commissioner’s office.

Documents you’ll need

Every year, and when things change

• The annual list. Under section 4 of the 1860 Act, a list of the names, addresses and occupations of the governing body must be filed with the registrar every year, within 14 days of the annual general meeting, or in January if the rules don’t provide for one. State Acts may add accounts, returns or reports of changes.
• Meetings and minutes. Hold the general body and governing body meetings your rules require, and keep signed minutes and a register of members.
• Tax filings. Once registered under the Income-tax Act, keep books, get them audited when income crosses the threshold, and file the audit report and return on time. See accounts and audit for NGOs.
• Big changes. To alter, extend or abridge its purposes, or to amalgamate with another society, the governing body sends a written report to every member at least ten days before a special meeting; three-fifths of the members must vote for it, and three-fifths of those present at a second special meeting a month later must confirm it (section 12).
• Dissolution. At least three-fifths of the members must vote to dissolve the society at a general meeting called for the purpose (section 13). Remaining property goes to another society chosen by three-fifths of the members present, never to the members (section 14). If any government is a member of, contributes to or is otherwise interested in the society, the state government must consent.

After registration: the first steps

Once the certificate arrives, the society needs its own PAN, a bank account in its name with two signatories for payments, and an NGO Darpan ID (banks must make sure an NGO customer is registered on Darpan). Then it applies for income-tax registration under Section 332 of the Income-tax Act, 2025 (formerly 12A and 12AB) and approval for donors’ deduction under Section 354 (formerly 80G): on Form 104 if it hasn’t started its activities, or Form 105 if it has. A society registered under the 1860 Act or any other law in force in India can apply (Section 332(1)(b)).

One tax point differs by state. Sponsorship is a taxable service, and since January 2025 who pays the GST depends on whether the NGO is a body corporate, so check whether your state’s law makes a registered society one. See GST for NGOs.

Our first-year checklist puts every step in order, and the NGO board covers the governing body’s duties.

Common mistakes

• Open membership with no approval process, which invites a takeover.
• Rules copied from another state that cite the wrong Act or registrar.
• Forgetting the annual list of the governing body.
• Letting members whose subscriptions are months in arrears vote, which can make decisions open to challenge.
• In Maharashtra, registering under the 1860 Act but not as a public trust.
• Objects so narrow that the society must go through section 12 the moment it grows.

The Academy’s Starting an NGO course has a lesson on registering a society, with exercises on drafting the rules.