Society Registration in Tamil Nadu

A society is a group of people who come together to contribute to humanitarian activities like art, education, music, culture, sports, etc. There should be a minimum of seven members to form a society, and these individuals can be Indian citizens or foreigners. In Tamil Nadu, the State Government regulates the society registration and address the registration application to the respective authority of the state.

Purpose of Registration

The following purposes require society registration:

To open a bank account for funding of the Society.
To obtain approval from the Income Tax Department.
To entrust the properties belonging to the societies.
To attain recognition among other forums and authorities.
To file a suit.
To get funds for charitable assistance.
To get funds for military orphans.
To improve science.
To improve literature
To improve fine arts.
To spread knowledge and political education.
To maintain libraries and other reading places.
To maintain public museums and galleries.

Features of Registration

According to Society Registration Act 1975, Society consisting of a minimum of 7 members will be recognised for registration.
A society that has a minimum of 20 members or whose annual gross income or expenditure is a minimum of Rs. 10,000 is eligible to register a society.
As per the regulations of the Tamil Nadu Apartment Ownership Act, the association formed for the maintenance of the apartment should be registered with a minimum of 5 members.
The Executive committee of the Society will be the management of the Society consisting of 3 members.
A society has to be registered within 3 months from the date of its formation with the particular District Registrar.
Registration has to be processed by a member of the committee or any other person authorised in this behalf.

Documents for Registration

The following are the documents that are mandatory for registration of a society:

Memorandum

Under society registration, it is necessary to mention the following details in the memorandum:

The name of the Society.
The objects of the Society.
The details of the members of the committee.

By-Laws

Under society registration, it is necessary to mention the following details in the bye-laws:

The identity of Society – Address.
Society Activities.
Details of eligibility, admission, withdrawal and termination of membership.
Details of office bearers – appointment, election, removal, recall and responsibilities.
Finance details.
Information regarding internal matters of the settlement of internal disputes and dissolution of the Society.
Frequency and how the meetings of the Committee and General Body will be held.

Annual Returns

For annual returns requires the following details:

A copy of the receipt and expenditure account, balance sheet and report.
Details of the members at the expiry of a financial year.
A declaration stating the business has been carried out during the financial year.

Accounts and Registers

The following are the accounts and registers that have to be maintained by Society:

Cashbook.
Receipt book.
Vouchers file.
Ledger.
Monthly register of receipts & expenditure.
Annual General Body Meeting minute book.
Governing Committee Meeting minute book.
Register of members.

Supporting Documents

The following are the documents that have to be filed other than the annual returns:

Change in membership.
Election of Executive committee/change in committee members.
Special resolution.
Form VIII ( particulars of mortgage or charge created by Society)

Delay in Filing

If any of the documents are delayed for filing, the authority overlooks it. However, a fine has to be paid for delaying the submission. The Society has to submit additional documents if required by the Registrar.