Last updated: 14 Oct 2026
Society registration under the Societies Registration Act, 1860 creates a legal entity for charitable, literary, scientific, or social welfare purposes. Minimum 7 members. Governed by a managing committee. Virtual Auditor handles: memorandum drafting, rules/bye-laws preparation, registration with the Registrar of Societies, and ongoing compliance (annual list filing, AGM management). Quick Answer: Society Registration — Society Registration by CA/CS firm. Expert filing and compliance. Virtual Auditor, since 2012.
What is Society Registration?
Regulatory Framework
Societies in India are registered under the Societies Registration Act, 1860 (Act XXI of 1860). Registration is with the Registrar of Societies under the respective state government. Minimum 7 members required for formation. The Memorandum of Association must include: name, objects, names and addresses of governing body members, and registered office address.
Society Registration — State Comparison
| Parameter | Tamil Nadu | Karnataka | Maharashtra |
|---|---|---|---|
| Act | TN Societies Registration Act | Karnataka Societies Registration Act | Maharashtra Societies Registration Act |
| Min members | 7 | 7 | 7 |
| Registrar | Inspector General of Registration | Registrar of Societies | Charity Commissioner |
Step-by-Step Process
Step 1
Draft Memorandum of Society
Step 2
Minimum 7 members (most states)
Step 3
Apply to Registrar of Societies
Step 4
Submit MOA, rules, member list, address proof
Step 5
Receive Registration Certificate
Step 6
Apply for 12A/80G tax exemptions
What You Will Receive
Upon completion, you will receive: society registration certificate, registered Memorandum of Association and Rules and Regulations, PAN of the society, 12A registration application (income tax exemption), 80G registration application (donor deduction), annual compliance calendar covering list of managing committee filing, audited accounts submission, and AGM requirements, and guidance on FCRA registration for foreign donation eligibility.
Latest Regulatory Updates (FY 2025-26)
This page has been updated to reflect changes introduced in Budget 2025, recent notifications from CBDT, CBIC, MCA, SEBI, and RBI, and evolving compliance requirements for FY 2025-26. Virtual Auditor continuously monitors regulatory developments to ensure all advice and filings are current and compliant with the latest provisions.
Who Needs Society Registration?
Society registration under the Societies Registration Act, 1860 (or the state Act) is for (a) groups of at least seven persons who want a non-profit body for charitable, educational, cultural, scientific or sporting purposes, (b) associations, clubs and federations that need a legal identity to hold property, open bank accounts and receive grants, (c) organisations that plan to apply for 12AB and 80G registration or FCRA, and (d) member-driven bodies that prefer a democratic structure with a governing body elected by members, rather than a trust controlled by trustees.
Indicative Fee Structure
Our fees for society registration are transparent and competitive. We offer fixed-fee engagement models wherever possible, so you know the cost upfront. Pricing depends on the complexity of the engagement, entity type, and regulatory requirements involved. Contact us for a customised quote — initial consultation is free with no obligation.
Frequently Asked Questions
Society vs Section 8 Company — which is better?
Can a society receive tax exemption?
What is a registered society?
How many members are needed?
Can a society earn income?
Is society eligible for tax exemption?
Society vs Trust vs Section 8 — which to choose?
Which legal form and registrations fit our nonprofit's activities and funding?
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