AAP Tax Law
Home / Societies Registration Act, 1860 / Section 20

Section 20 of the Societies Registration Act, 1860: To What Societies the Act Applies

Section 20 identifies the types of societies that may be registered under the Societies Registration Act, 1860. It covers charitable organisations and bodies pursuing educational, scientific, literary, cultural and other specified public-benefit purposes.

Text of Section 20 - To what societies Act applies

The following societies may be registered under this Act:-

Charitable societies, the military orphan funds or societies established at the several presidencies of India, societies established for the promotion of science, literature or the fine arts, for instruction, the diffusion of useful knowledge, the diffusion of political education, the foundation or maintenance of libraries or reading-rooms for general use among the members or open to the public, or public museums and galleries of paintings and other works of art, collections of natural history, mechanical and philosophical inventions, instruments, or designs.

The wording above presents the substantive categories in the supplied central-law text without the obsolete editorial footnote marker. State amendments and local adaptations may alter the applicable text.

Meaning and scope of Section 20

Section 20 addresses eligible purposes, rather than granting automatic registration. A society must also satisfy the applicable requirements for formation, memorandum, governing body, rules and filing under Section 1, Section 2 and the law operative in its State or Union Territory.

Societies covered by Section 20

  • Charitable societies: bodies constituted for charitable objects, subject to the applicable legal meaning and registration requirements.
  • Military orphan funds and societies: the historical category expressly mentioned in the provision.
  • Science, literature and fine arts: societies promoting research, literary activity, culture, arts and related educational aims.
  • Instruction and useful knowledge: organisations devoted to teaching, education, learning or dissemination of useful information.
  • Political education: dissemination of political education, as stated in the Act; this should not be assumed to authorise every partisan or electoral activity.
  • Libraries and reading rooms: facilities for general use among members or open to the public.
  • Museums, galleries and collections: public museums, galleries of paintings and art, natural-history collections, and collections of inventions, instruments or designs.

Practical registration considerations

  1. Define the society's objects clearly and confirm that they fall within Section 20 or the corresponding State legislation.
  2. Prepare the memorandum of association and rules, identifying the governing body and management arrangements.
  3. Meet the required number of subscribers and applicable documentary, fee and filing requirements.
  4. Apply to the competent Registrar under the law and rules applicable to the place of registration.
  5. Maintain prescribed records and comply with subsequent reporting and governance obligations.

Section 1 deals with formation and registration; Section 2 with the memorandum; Section 3 with registration and fees; and Section 4 with annual managing-body filings. These provisions must be read with applicable amendments.

State amendments and present applicability

Societies legislation in India is affected by State-specific amendments and, in some jurisdictions, separate enactments and rules. Eligibility, registration procedure, fees and ongoing compliance can therefore differ. The historical central wording alone is not sufficient to determine the current law in every State. Verify the governing enactment and latest notifications for the relevant jurisdiction before filing.

Official legal sources

Consult India Code for legislative texts and the Gazette of India for central notifications, together with the relevant State legislature, official Gazette and Registrar of Societies portal for local amendments and procedures.

Note: Registration under societies law is distinct from approvals or exemptions under income-tax law, foreign-contribution regulation or other sector-specific statutes. Those requirements, where relevant, must be assessed separately.