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Society Registration in India: Procedures Under the Societies Act

Updated on: 04 Feb, 2025 04:28 PM

A society is an association of persons formed with mutual consent to work together for a common purpose or towards achieving a specific common goal. Societies are generally registered for the promotion of charitable activities like education, art, music, sports, religion, culture, etc. Society registration is governed by the Societies Registration Act, 1860, which also lays down the procedure for registration of a society. This guide will help you understand the various aspects of society registration in detail.

What is the Societies Registration Act 1860?

The Societies Registration Act of 1860 aims to strengthen the legal framework for registering societies that promote literature, science, fine arts, or charitable knowledge-sharing. Most state governments have adopted the Act, with or without amendments.


What is the Purpose of Societies Registration?

The Societies Registration Act 1860 specifies certain purposes for which the societies can be registered under the Income Tax Act of India. As per section 20 of the Societies Registration Act, registration should be done for the following purposes -

  • Grant of Charitable assistance
  • Creating military orphan funds
  • Promotion of Science
  • Promotion of Literature
  • Promotion of Fine Arts
  • Promotion, Instruction, or Diffusion of useful knowledge
  • Diffusion of Political Education.
  • Foundation or maintenance of libraries or reading rooms.
  • Foundation or maintenance of public museums or galleries.

Additionally, societies can also be registered for other purposes depending on the amendment to the Act by the state government.


What is the Procedure of Societies Registration?

A minimum of seven individuals can form a society. In addition to Indian citizens, foreigners, companies, and other registered societies can subscribe to its Memorandum. Like partnership firms, societies can be registered or unregistered. However, only registered societies can own property and initiate or face legal proceedings.

Since state governments regulate society registration, applicants must submit their registration request to the relevant authority in the state where the society’s registered office will be located.

Steps to Register a Society

  • Choose a Name The founding members must select a name as per the Societies Registration Act of 1860. The name cannot be identical to an existing registered society and must not imply government affiliation or violate the Emblem and Names Act 1950.
  • Prepare the Memorandum and Rules & Regulations The Memorandum of Association and the Rules & Regulations must be signed by all founding members and witnessed by an Oath Commissioner, Notary Public, Gazetted Officer, Advocate, Chartered Accountant (with their official stamping or complete address), or Magistrate 1st Class.
  • Submit Required Documents The following documents must be prepared, signed, and submitted:
    • Cover letter requesting society registration, signed by all founding members.
    • Memorandum of Association (two copies, one certified).
    • Rules & Regulations (two copies, duly signed).
    • Affidavit from the President or Secretary confirming the relationship between subscribers.
    • Affidavit avowed by the president or secretary of the society declaring relationships among subscribers
    • Minutes of the meeting regarding the society registration, along with the
    • Proof of the society’s registered office address and a No Objection Certificate from the landlord.
  • Filing and Approval The signed Memorandum and Rules & Regulations must be submitted to the State Registrar of Societies along with the prescribed fee. Upon approval, the Registrar will certify the society as registered.

What are the Documents Required for Societies Registration in India?

Below are the documents required for the Societies Registration Act -

  • PAN Card: The PAN card of all the members of the proposed society should be submitted along with the registration application.
  • Proof of Residence: A proof of residence of all the members of the society should also be submitted. The following can be used as address proof -
    • Bank Statement
    • Aadhaar Card
    • Utility Bill
    • Driving License
    • Passport
  • Memorandum of Association: A memorandum of association should be prepared containing the following -
    • The work and the objectives of the society being established
    • The details of the members of the society
    • Address of the society’s registered office
  • Rules and Regulations of the Society: A document containing the rules and regulations of the society should be prepared containing the following -
    • Rules and regulations governing the working of the society and maintaining the day to day activities of the society.
    • Contains the rules for taking the membership of the society
    • Details of the meetings of the society and the frequency of holding these meetings.
    • Information about the auditors and the forms of arbitration in case of dispute between the members of the society.
    • Methods for the dissolution of the company are to be mentioned.
  • Cover Letter: A cover letter clearly mentioning the objective of the society should be attached to the application at the beginning. This letter should be signed by all the members of the society.
  • Proof of Address: A copy of the proof of address, where the registered office of the society is located, should be enclosed along with the NOC from the landlord.
  • List of all the members: A list containing the names and signatures of each member of the governing body should be furnished.
  • Declaration: The president of the proposed society should provide a declaration that he is competent and willing to hold the post.

All the required documents must be submitted to the Registrar of Societies in two copies, along with the prescribed fee. Upon receiving the application, the Registrar will acknowledge receipt by signing and returning the first copy while retaining the second for approval. After verifying the documents, the Registrar will issue an Incorporation Certificate and assign a registration number.

The signed Rules & Regulations and Memorandum must be filed with the respective state’s Registrar of Societies along with the required fee. If the Registrar finds the application satisfactory, they will certify the society as registered.

Now that you know how to register a society under the societies registration act 1860, you can go ahead and register a society. If you have any queries or need further help, connect with our experts. Book an Online CA Now!


Frequently Asked Questions

Q- What is the Societies Registration Act, 1860?

The Societies Registration Act, 1860, provides a legal framework for registering societies that support literature, science, fine arts, or charitable knowledge-sharing. Most state governments have adopted the Act, with or without modifications.


Q- What is the legal status of a registered society?

Since a society is a legal entity separate from its members, it can file suits against any person or member. Likewise, legal action can also be taken against the society. A registered society can file a suit anywhere in India, regardless of the state where it is registered.


Q- Is audit compulsory for registered society?

Every co-operative society must have its accounts audited at least once a year by the Director of Co-operative Audit or an authorized person under Section 63 of the Act. The department conducts audits based on an annual audit program prepared at the beginning of the year.


Q- Is a PAN card mandatory for society?

Societies registered under the Societies Registration Act, 1860, or any relevant state act must obtain a PAN in their name. This PAN is required for all tax-related activities, including income tax return filing, TDS payments, and other financial transactions of the society.


Q- Is it compulsory to register a society?

A society must be registered under the Act to attain the status of a juridical person. Without registration, only the trustees managing the fund have legal standing, while the society itself has no legal status and cannot initiate or face legal proceedings.


CA Abhishek Soni

CA Abhishek Soni
Founder & CEO at Tax2win

Abhishek Soni is a Chartered Accountant by profession and an entrepreneur by passion. He has wide industry experience in telecom, retail, manufacturing, and entertainment and has handled various national and international assignments. He is the co-founder and CEO of Tax2win.in. Tax2win, an online tax filing platform, provides the easiest way to e-file your Income Tax Return in India. Through Tax2win.in, Abhishek endeavors to revolutionize how individuals file their income tax returns, offering a seamless and user-friendly experience.