Society Registration in West Bengal: West Bengal Societies Registration Act 1961, Members, Documents and Process

Societies in West Bengal are registered under the West Bengal Societies Registration Act, 1961, not the central Societies Registration Act of 1860. You need at least seven members, a memorandum of association and rules and regulations, and an application to the Registrar of Firms, Societies and Non-Trading Corporations, West Bengal. Clubs, cultural associations, puja committees, schools, alumni bodies and welfare associations in Kolkata commonly use this route. After registration, a society should apply for income tax registration as a charitable or religious institution if it wants its surplus exempt and donations to be deductible.

Society registration at a glance

Point	Rule
Law	West Bengal Societies Registration Act, 1961
Minimum members	7
Registering authority	Registrar of Firms, Societies and Non-Trading Corporations, West Bengal
Core documents	Memorandum of association and rules and regulations
Objects	Literary, scientific, charitable, educational, cultural, sports, welfare and similar non-profit objects
Annual compliance	List of governing body members and annual returns to the Registrar

Who uses a society in Kolkata

• Sports and cultural clubs, including para clubs that organise Durga Puja.
• Private schools and coaching institutions run on a non-profit basis.
• Alumni associations, professional associations and community welfare bodies.
• Housing complexes that do not form a cooperative, though apartment owners’ associations usually follow the apartment ownership law. See our RWA registration page.

Documents

1. Memorandum of association: name, registered office, objects, and the names, addresses and occupations of the first governing body.
2. Rules and regulations: membership, subscription, meetings, elections, powers of the governing body, accounts and audit, amendment, and dissolution.
3. ID and address proof of all members.
4. Proof of the registered office: ownership papers or a rent agreement with the owner’s NOC, and an electricity bill.
5. Declaration by the president or secretary, and the prescribed fee.

Process

1. Check that the proposed name is not identical to an existing society or misleading.
2. Hold the first meeting and adopt the memorandum and rules.
3. File the application with the Registrar with all documents and the fee.
4. The Registrar scrutinises the papers and may ask for corrections.
5. On approval, the Registrar issues the certificate of registration.

After registration

• PAN for the society and a bank account in its name.
• Income tax registration as a charitable or religious institution, and approval for donors’ deduction. Without it, the society’s surplus is taxed like an association of persons.
• NGO Darpan registration if you will apply for government grants, and CSR-1 for CSR funds. See our CSR-1 registration page.
• GST if the society supplies taxable services above the threshold. Membership fees of a club can be taxable.
• Annual filings with the Registrar, plus audited accounts where required.

Society, trust or Section 8 company?

A society is democratic and suits member-run bodies. A trust is controlled by trustees and suits family or founder-led charities. A Section 8 company is the most credible for CSR and foreign funding but has the heaviest compliance. Compare them on our Section 8 vs trust vs society page.

FAQs

How many members are needed to register a society in West Bengal?

At least seven.

Which law applies to societies in West Bengal?

The West Bengal Societies Registration Act, 1961.

Who registers societies in West Bengal?

The Registrar of Firms, Societies and Non-Trading Corporations, West Bengal.

Is a registered society exempt from income tax?

Only if it is registered under the Income-tax Act as a charitable or religious institution and meets the conditions.

TAXAJ drafts society documents, files registration and handles income tax registration and returns for non-profits in Kolkata. See our society registration service or talk to our Kolkata team.

Last updated 11 November 2026. Sources: West Bengal Societies Registration Act, 1961 and Rules; Income-tax law on charitable and religious institutions. Check the current fee and filing mode with the Registrar of Firms, Societies and Non-Trading Corporations, West Bengal. General information only.