NGO DARPAN is a portal run by NITI Aayog that gives a voluntary organisation a unique ID. It does not create a trust, society or company, and it does not grant tax exemption.
| Registration | Under | Purpose |
|---|---|---|
| NGO DARPAN ID | NITI Aayog portal | Unique ID and profile; asked for in government grant, FCRA and 80G processes and by banks |
| Public trust registration | Maharashtra Public Trusts Act, 1950 | Legal registration of the trust with the Charity Commissioner |
| Society registration | Societies Registration Act, 1860 | Legal registration of a society |
| Section 8 company | Companies Act, 2013 | Incorporation of a non-profit company |
| 12A / 12AB | Section 332, Income-tax Act, 2025 (formerly Section 12A/12AB of the 1961 Act) | Income tax exemption for the organisation |
| 80G | Section 354, Income-tax Act, 2025 (formerly Section 80G) | Deduction for donors |
| FCRA | Foreign Contribution (Regulation) Act, 2010 | Permission to receive foreign contributions |
| CSR-1 | Companies Act CSR Rules | Registration of an entity to implement CSR projects |
A DARPAN ID does not replace any of the others, and the others are applied for separately.
How to read this table
The order in which these registrations are usually obtained follows the legal status of the organisation. First comes the legal registration (trust, society or company). Then come the PAN and bank account, then 12A/12AB and 80G for tax purposes, then NGO DARPAN, and finally FCRA or CSR-1 where the organisation is eligible and has a use for them.
Frequently asked questions
Can an NGO apply for 80G without a DARPAN ID?
The Income Tax law does not make DARPAN a condition, but in practice it is commonly asked for in applications and by funders, so it is generally obtained alongside.
Is FCRA available to every NGO?
FCRA registration is granted by the Ministry of Home Affairs after verification of the organisation and its activities, and it has its own eligibility conditions.
Who needs CSR-1?
An entity that wants to undertake CSR projects funded by companies and be recognised as an implementing agency.
See also: FCRA basics for trusts and NGOs.
Related
See the page on NGO DARPAN registration for the full procedure.
If you need assistance with this matter, you may contact this office through the Contact page.
Related service: 12A, 80G and CSR-1 Registration for Trusts in Mumbai