The Income Tax Exemption Certificate is a relevant document issued by the Income Tax Department, which gives permission to individuals, NGOs, Trusts, or other entities to avail of some income tax exemptions under the Income Tax Act. An income tax exemption certificate is often required for the non-deduction of TDS or to avail of exemptions under Section 12A, 80G, or 10(23C). Now, since most tax procedures have been digitized and made available online, downloading such Income Tax Exemption Certificates is also very simple online.
This blog explains how to access and download income tax exemption certificates using the official income tax portal.
Introduction
Regardless of whether you are a non-profit organization claiming exemptions for tax benefits, you are a person applying for TDS exemption, or you are a business entity that is applying for lower deduction certificates, an income tax exemption certificate is important. Exemption certificates are proof that the Income Tax Department considers you approved to claim certain exemptions from tax or TDS reductions.
Earlier, getting and managing these certificates involved a lot of paperwork and visits to the income tax office. But with the modernization of the income tax portal, most certificates can now be downloaded digitally using a PAN-based login. The process is simple, provided your application has been approved and you know where to look.
What is an Income Tax Exemption Certificate?
An Income Tax Exemption Certificate is a document that confirms the approval of a person or organization to claim tax exemptions under specific provisions of the Income Tax Act. Depending on the type of applicant and purpose, this certificate could relate to –
- Section 12A/12AB – For trusts and NGOs to claim exemption on income
- Section 80G – For NGOs, allowing donors to claim tax deductions
- Section 10(23C) – For educational or medical institutions seeking tax exemption
- Section 197 – For individuals or companies to get TDS at a lower or nil rate
- Section 10(46) – For statutory bodies and government-authorized entities
- Form 15G/15H acknowledgment – For individuals seeking TDS exemption on interest income
The certificate issued under any of these provisions is valid for a specific period and must be presented to relevant authorities (banks, donors, or government departments) as required.
Who Can Download the Certificate Online?
The facility to download exemption certificates online is available to –
- Registered NGOs and charitable trusts with 12A/12AB or 80G approval
- Companies or individuals who have applied for TDS exemption (under Section 197)
- Entities with approved applications under Section 10(23C), 10(46), or 35AC
- Taxpayers who have submitted Form 15G/15H
Each of these users must have login credentials for the income tax e-filing portal.
Steps to Download an Income Tax Exemption Certificate Online
Step 1. Visit the Income Tax e-Filing Portal
You have to visit https://www.incometax.gov.in
Step 2. Login to Your Account
Click on the “Login” button and enter your PAN number, password, and captcha code.
For trusts and organizations, login should be done using the authorized signatory’s PAN credentials linked to the entity.
Step 3. Navigate to the ‘e-File’ Section
Once logged in, go to the ‘e-File’ menu on the top bar. Then click on ‘Income Tax Forms’ → ‘View Filed Forms’
Step 4. Select the Relevant Form or Certificate Type
You will see a list of forms and certificates filed or received.
Depending on what you are looking for, select –
- Form 10A or 10AB (for 12AB / 80G / 10(23C) approvals)
- Form 13 (for Section 197 lower/nil TDS certificate)
- Form 10G (for donor certificate status under 80G)
- Form 15G / 15H Acknowledgment
Click ‘View’ beside the approved form.
Step 5. Download the Certificate
The approved certificate will appear in PDF format. Click on ‘Download’ to save a copy for your records.
This PDF is digitally signed by the department and can be submitted to banks, donors, or tax auditors as required.
Documents Needed to Apply for an Exemption Certificate
Though this blog focuses on downloading, here’s a quick overview of documents usually required during the application process –
- Trust deed or MOA/AOA (for NGOs)
- PAN of the entity
- Financial statements for the last few years
- Activity reports and proof of charitable work
- Donation records for 80G applications
- Income details and justification (for Form 13 or 197 applications)
- Identity proof (for individuals filing 15G/15H)
Once approved, all future renewals and certificates will also be available online.
Why This Certificate Matters?
Having a valid exemption certificate –
- Helps NGOs secure funding and provide tax benefits to donors
- Allows individuals to avoid excess TDS deduction on interest or commissions
- Provides clarity during tax audits or assessments
- It is mandatory in many CSR and grant funding processes
- Minimizes cash flow pressure by avoiding over-deduction of taxes
Without the certificate, any exemption claim could be denied, which could lead to unnecessary tax burdens or loss of donor interest.
Conclusion
Transitioning to a fully digital tax ecosystem has created the easiest automations for accessing and managing income tax exemption certificates online. Once your application is approved, you may download your income tax exemption certificate just like that – it doesn’t matter if you are a trust, NGO, company, or individual.
Make sure your login details are ready, your profile is updated, and that you check the right form type for your exemption. Keeping a soft and printed copy of the certificate helps avoid last-minute trouble during funding, compliance, or refund processes.
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