Laws explained

Central Act No. 21 of 1860

Societies Registration Act

The Societies Registration Act, 1860

What the law says

• Provides for the registration of literary, scientific and charitable societies.
• Seven or more people can form a society by signing a memorandum of association and filing it with the Registrar of Societies.
• Once registered, the society is a legal body. It can own property, and sue or be sued, in its own name.

Maharashtra Act No. XXIX of 1950. Earlier called the Bombay Public Trusts Act, 1950

Maharashtra Public Trusts Act

The Maharashtra Public Trusts Act, 1950

What the law says

• Regulates public religious and charitable trusts in Maharashtra, including societies registered for a charitable purpose.
• Every public trust must be registered with the office of the Charity Commissioner (section 18).
• A registered trust must keep proper accounts, have them audited every year and file them with the Charity Commissioner.

Good to know. The Act was renamed from the Bombay Public Trusts Act, 1950. Older certificates use the old name.

Act No. 30 of 2025, in force from 1 April 2026. Central Board of Direct Taxes

12A and 80G (Income Tax)

The Income-tax Act, 2025 (earlier the Income-tax Act, 1961)

What the law says

• 12A (now section 332 of the 2025 Act): a charitable organisation registered with the Income Tax Department does not pay tax on income it spends on its charitable purposes. The 2025 Act calls it a Registered Non-Profit Organisation.
• 80G (now section 354 for the approval and section 133 for the donor’s deduction): a donor to an approved organisation can deduct 50% of the gift from taxable income, within an overall limit of 10% of the donor’s adjusted total income.
• Cash gifts above ₹2,000 do not qualify. Donors who choose the new (default) tax regime cannot claim this deduction.
• Registrations granted under the 1961 Act stay valid until their original expiry date.

Good to know. People still say “12A” and “80G”, the section numbers of the old 1961 Act. The new section numbers apply from 1 April 2026.

Central Act No. 42 of 2010. Ministry of Home Affairs

FCRA

The Foreign Contribution (Regulation) Act, 2010

What the law says

• An organisation needs registration from the Central Government to accept any foreign contribution (section 11). Registration is valid for 5 years and must be renewed.
• Foreign contribution must first be received only in the designated “FCRA account” at the State Bank of India, New Delhi Main Branch (section 17).
• It cannot be passed on to any other person or organisation (section 7), and no more than 20% can be spent on administration (section 8).
• Accounts of foreign contribution are kept separately and reported to the government every year.

Central Act No. 18 of 2013. Ministry of Corporate Affairs

CSR-1 (Companies Act)

The Companies Act, 2013, section 135 and Schedule VII, with the Companies (Corporate Social Responsibility Policy) Rules, 2014

What the law says

• A company with a net worth of ₹500 crore or more, a turnover of ₹1,000 crore or more, or a net profit of ₹5 crore or more must spend at least 2% of its average net profit of the last 3 years on CSR (section 135).
• The spending must be on activities listed in Schedule VII, such as environment, animal welfare, education, women empowerment and rural development.
• A company can do CSR through a registered society or trust, which must first register with the Central Government by filing form CSR-1 (rule 4(2) of the CSR Rules). This gives a CSR registration number.

A government registration portal, not a law

NGO DARPAN

NGO DARPAN portal, NITI Aayog

What the law says

• NGO DARPAN is a free online platform run by NITI Aayog for voluntary organisations to sign up and share their details with the government.
• Each NGO gets a unique ID. Ministries ask for this ID before an NGO can apply for government schemes and grants.

Central Act No. 59 of 1960. Ministry of Fisheries, Animal Husbandry and Dairying

Animal Welfare Board of India

The Prevention of Cruelty to Animals Act, 1960

What the law says

• The Act prevents unnecessary pain or suffering to animals, and makes it the duty of every person in charge of an animal to look after its well-being (section 3).
• It sets up the Animal Welfare Board of India (section 4) to promote animal welfare, advise the government and support animal welfare organisations.

Maharashtra Act No. XXIII of 2023. Animal Husbandry Department, Maharashtra

Maharashtra Goseva Ayog

The Maharashtra Goseva Ayog Act, 2023

What the law says

• Provides for the preservation, protection and welfare of cattle in Maharashtra, and sets up the Maharashtra Goseva Ayog (commission).
• Every goshala, gosadan, panjarpol and gorakshan sanstha must register with the Ayog, which issues a certificate of registration.
• The Ayog oversees schemes for these institutions and the development of indigenous cattle breeds.

Central Act No. 27 of 2006. Ministry of MSME

MSME (Udyam)

The Micro, Small and Medium Enterprises Development Act, 2006

What the law says

• Classifies businesses as micro, small or medium by their investment and turnover, and provides for their registration (now done online as Udyam registration).
• Registered units can use government schemes meant for small enterprises.

Central Act No. 2 of 2007. Ministry of Tribal Affairs

Forest Rights Act

The Scheduled Tribes and Other Traditional Forest Dwellers (Recognition of Forest Rights) Act, 2006

What the law says

• Recognises the rights of Scheduled Tribes and other traditional forest dwellers over forest land and resources they have depended on for generations.
• Gives a village Community Forest Resource right: the right to protect, regenerate, conserve and manage its traditional forest (section 3(1)(i)).
• Gives communities ownership of minor forest produce, and the right to collect, use and sell it (section 3(1)(c)). Minor forest produce includes tendu leaves, mahua, honey, lac and medicinal plants (section 2(i)).
• The Gram Sabha starts the process of claiming rights (section 6), and is empowered to protect the wildlife, forest and biodiversity of its area (section 5).

Central Act No. 53 of 1972. Ministry of Environment, Forest and Climate Change

Wild Life (Protection) Act

The Wild Life (Protection) Act, 1972

What the law says

• Protects wild animals, birds and plants, and their habitats, across India.
• Under section 36A, the State Government can declare government land as a conservation reserve, after consulting local communities. This is meant especially for land next to national parks and sanctuaries, and land that links one protected area to another.
• Each conservation reserve has a management committee with local people and the forest department (section 36B).

Central Act No. 18 of 2003. Ministry of Environment, Forest and Climate Change

Biological Diversity Act

The Biological Diversity Act, 2002

What the law says

• Provides for the conservation of biological diversity, its sustainable use, and fair sharing of the benefits from using it.
• Every local body, such as a Gram Panchayat, must set up a Biodiversity Management Committee to conserve and document local biodiversity (section 41).
• The committee prepares a People’s Biodiversity Register, a record of local plants, animals and traditional knowledge.

Central Act No. 42 of 2005. Ministry of Rural Development

MGNREGA (rural job guarantee)

The Mahatma Gandhi National Rural Employment Guarantee Act, 2005

What the law says

• Gave every rural household whose adult members ask for unskilled manual work a legal guarantee of at least 100 days of paid work in a year (section 3).
• The Gram Panchayat is the main agency for planning and carrying out the works. Other approved agencies can also carry them out.

Good to know. From 1 July 2026 this Act was repealed and replaced by the Viksit Bharat - Guarantee for Rozgar and Ajeevika Mission (Gramin) Act, 2025 (VB-G RAM G), which raises the guarantee to 125 days. Works and job cards carry over to the new law.

Central Act No. 22 of 2023. Ministry of Electronics and Information Technology

DPDP Act

The Digital Personal Data Protection Act, 2023

What the law says

• An organisation that decides why and how personal data is used (a “Data Fiduciary”) may use it only for a lawful purpose, with the person’s consent or for certain legitimate uses (sections 4, 6 and 7).
• It must tell people what data it collects and why (section 5), keep it safe, and delete it once the purpose is over (section 8).
• People have the right to see their data, correct or erase it, and complain (sections 11 to 13). Data of children needs a parent’s verifiable consent (section 9).
• Complaints can go to the Data Protection Board of India.