Mon - Fri (10:00 am - 6:00 pm)    Sat (10:00 am - 1:30 pm)  +91 80 4169 2691   +91 9606048802


Society is defined as company/association of persons who are united together through mutual consent for deliberating/determining/acting jointly for same common purpose. It needs a minimum of seven persons to be eligible to enter into contract for formation of society and needs to get registered under the Societies Registration Act, 1860.

Societies are usually managed by a governing council or a managing committee. Societies are governed by the Societies Registration Act 1860, which has been adapted by various states. Unlike trusts, societies may be dissolved.

Eligibility for Society Registration

A society may be formed by seven or more persons for the following reasons:
  • Promotion of Science.
  • Promotion of Literature.
  • Promotion of Fine Arts.
  • Diffusion of Useful Knowledge.
  • Grant of Charitable Assistance.
  • Creation of Military Orphan Funds.
  • Foundation or Maintenance of Libraries or Reading Rooms.
  • Foundation or Maintenance of Public Museum or Galleries.

Apart from the above-mentioned purposes, a society can also be formed for any other causes, as per the amendment put forth by the Act.

A Procedure for Registration

All Indian states have adopted the act (and some have made amendments). Hence, the rules and regulations may slightly differ from one state to another. Society registrations are approved by state governments through registrations overseen by the Registrar of Societies of each state.

The registration or constitution of a society is done in two parts:
a.Memorandum of Association
b.Rules and regulations of the society

Memorandum of Association

The MoA includes several clauses such as the name of the society, address of the registered office, object for the formation of society and details of the general body.

Rules and Regulations

The rules and regulations again should address the following questions:

1. Procedure for membership and subscription to the society
2. Rules and regulations governing the society and its members
3. How meetings are to be organised (their frequency, calling for the meeting and so on)
4. Mode of formation of committee or governing body
5. Appointment of auditors
6. Settling legal matters
7. Reasons for dissolution

The rules and regulations, when formulated, need to be signed and certified by three office bearers of the society (usually the Chairman, President and Vice- president or secretary and the president, as applicable).
Both these documents must then be signed by each of the founding members, witnessed by a notary public or chartered accountant with their official stamp and address.
Before applying for registration, one need to ensure the clauses mentioned in both MoA and the rules are discussed and approved by the members. The 'Object clause' in the MOA should clearly state the purpose of formation of the society. This clause may be crucial for the inclusion of the society under the Act. Hence, hiring an expert to work through the clauses on both MoA and rules and regulations may ensure you have what the registrar is looking for approval of societies.

Documents for Society Registration

The documents needed to be submitted to the Registrar are:

1. A letter requesting registration, signed by founding members. This letter will state the purpose of formation of the society and a requisition indicating that the society is registered under the Act. The signature of all members is mandatory.
2. A certified copy of the MoA, signed by the founding members, with a duplicate.
3. A certified copy of the rules and regulations, signed by the founding members, along with a duplicate copy.
4. A table with the names and address and occupation of all members of the society with their signatures
5. Minutes of the meeting (general body meeting conducted to set the rules and regulations)
6. Declaration by the president of the society
7. A sworn affidavit from the President or Secretary, declaring the relationship between the subscribers.
8. Address proof of registered office and no-objection certificate from the landlord.

The documents are to be filed with the Registrar along with the fees, and a suitable name (which should be unique and not suggest a relationship with the government or violate the provisions of the Emblem and Names Act, 1950).

Our services include

  • Preparation of Trust Deed / MoA /
  • Application for Digital Signature Certificate (DSC)
  • Application for Director's Identification Number (DIN)
  • Formation of New Trust / Society / Section 8 Company
  • Registration U/s 12A and 80G of the Income Tax Act.
  • Registration under Foreign Contribution Regulatory Act (FCRA) viz. Prior approval & permanent registration.
  • Advise on general issues relating to Society / Trust.
  • Various registrations applicable to Charitable Organisations
  • Managing the taxation aspects of Charitable Organisations
  • Advise and management of Foreign contributions to Charitable Organisations
To see how Ledger can help you in , get in touch with us at or call us at 080-41692691 or Click here

Get In Touch

You may contact us by filling in this form any time you need professional support or have any questions. You can also fill in the form to leave your comments or feedback.

Connect With Us

Latest News

  • Penalty for delayed filing of Income Tax return from AY 2018- 19 onwards |
  • Changes introduced in IT Return forms for F.Y. 2017-18 / A.Y. 2018-19 |
  • E-Way Bill compulsory From 1st April, 2018 for Inter State Movement of Goods |
  • Online Filing of LUT Under GST |
  • Section 44AD - Presumptive Taxation |