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Sections 1-3 of the Societies Registration Act, 1860: Formation, Memorandum and Registration

Any seven or more persons associated for a literary, scientific or charitable purpose (or a purpose described in section 20) may subscribe their names to a memorandum of...

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October 2, 2026
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Last updated: October 2026Verified against: Government sources

Sections 1 to 3 of the Societies Registration Act, 1860 tell you who may form a society, what the memorandum must contain and what the Registrar does when it is filed. Together with the preamble, they are the whole of the Act's formation rule: seven persons, a memorandum, a certified copy of the rules, and a certificate of registration against a fee.

This article follows the copy of the central Act consulted (last updated 30 July 2019). The Act is applied State by State, and many States have amended it or replaced it with their own Act, so the law of your State must be checked before you act.

The preamble: what the Act is for

The Act is described as "An Act for the Registration of Literary, Scientific and Charitable Societies". The preamble says it is expedient to improve the legal condition of societies established for the promotion of literature, science or the fine arts, for the diffusion of useful knowledge, or for charitable purposes. The square brackets around "the diffusion of political education" are in the copy consulted.

The copy also carries a short editorial fact sheet. It notes that the Act was declared to be in force in the whole of India except the Scheduled Districts, and that it has been repealed for Rajasthan and West Bengal by their own Acts. See our State articles on Rajasthan and West Bengal. Once a society exists, many groups look at tax registrations; our page on 12A, 80G and CSR registration covers that stage, and the formation rule itself is below. For a general introduction, read our introduction to the Societies Registration Act, 1860.

Section 1: who may form a society

Section 1 reads that "any seven or more persons associated for any literary, scientific or charitable purpose, or for any such purpose as is described in section 20 of this Act, may, by subscribing their names to a memorandum of association, and filing the same with the Registrar of Joint-stock Companies [ *], form themselves into a society under this Act."

Break it into four parts.

ElementWhat the text says
NumberSeven or more persons
PurposeLiterary, scientific or charitable, or a purpose described in section 20
Act to be doneSubscribe their names to a memorandum of association
FilingWith the Registrar of Joint-stock Companies; words after it are shown as omitted ("[ *]")

The section does not say that the seven must be individuals rather than other bodies, and it does not fix any residence, age or qualification. Where the text is silent, it is silent; the State law may add conditions.

Two drafting points in the copy consulted. First, the heading of section 1 ends and the text begins with a stray ". -", which is a printing slip. Second, the words omitted after "Joint-stock Companies" are marked "[ *]" and the copy does not say what they were. Neither point changes the rule.

The purposes in section 20

Section 20 lists the societies that may be registered. In short, as printed: charitable societies, the military orphan funds or societies established at the several presidencies of India, and societies established for the promotion of science, literature or the fine arts, for instruction, for the diffusion of useful knowledge, , for the foundation or maintenance of libraries or reading-rooms, or for public museums and galleries and collections of natural history and inventions. We have a separate post on this section: eligible objects for society registration under section 20.

Section 2: what the memorandum must contain

Section 2 says the memorandum of association shall contain:

  1. the name of the society;
  2. the objects of the society; and
  3. the names, addresses and occupations of the governors, council, directors, committee or other governing body to whom, by the rules of the society, the management of its affairs is entrusted.

The second paragraph adds that a copy of the rules and regulations of the society, "certified to be a correct copy by not less than three of the members of the governing body", shall be filed with the memorandum.

So two documents go to the Registrar: the memorandum and the certified rules. If you are drafting them, see our memorandum draft template and our rules and regulations draft template. The Act does not prescribe a form, a stamp paper, an affidavit or a list of enclosures; any of these would come from the State law.

Section 3: registration and the fee

Once the memorandum and the certified copy are filed, "the Registrar shall certify under his hand that the society is registered under this Act." The word "shall" is in the text. The central section does not give the Registrar a power to refuse, and it does not set a time limit for issuing the certificate.

On the fee, the section says that "there shall be paid to the Registrar for every such registration a fee of fifty rupees, or such smaller fee as may, from time to time, direct; and all fees so paid shall be accounted for to ." That is the figure printed in the central Act; the fee actually payable is fixed State by State, so do not treat fifty rupees as the amount you will pay. The heading of section 3 is printed "Registration and fees ." with a space before the full stop, another printing slip.

The central text of sections 1 to 3 does not mention renewal of registration, a registered office, a minimum number of governing body members or the use of the word "limited". Some State texts add such things; see our articles on Haryana, Karnataka, Tamil Nadu and Uttar Pradesh.

A worked example

Seven residents of a town, say Meera Nair, Arun Das, Farida Khan and four others, wish to run a reading room and a library for children. Their purpose falls within the purposes in section 20 (libraries or reading-rooms). They draft a memorandum giving the name "Lakeview Reading Society", its objects, and the names, addresses and occupations of a five-member committee. Three of the committee members sign the rules as a correct copy. All seven subscribe their names to the memorandum, and the set is filed with the Registrar with the fee. On filing, the Registrar certifies under his hand that the society is registered.

Before filing, the group would check which State law applies, because that law may require more than sections 1 to 3 do. Our guide to documents required for society registration lists what groups usually assemble.

Need help with forming a society?

If you need the memorandum and rules drafted and the filing reviewed, or want to plan the tax registrations that come after a society is formed, talk to our team about 12A, 80G and CSR registration. For the income-tax side, see our income-tax guides.

Key takeaways

  • Seven or more persons, for a literary, scientific or charitable purpose or a section 20 purpose, may form a society.
  • The memorandum carries the name, the objects and the particulars of the governing body.
  • A copy of the rules, certified by not less than three members of the governing body, is filed with it.
  • The Registrar "shall certify" registration; the central text sets no time limit.
  • Fifty rupees is the 1860 figure printed in the copy consulted; the fee payable is fixed State by State.

Read next

Disclaimer: Based on a copy of the Societies Registration Act, 1860 last updated 30 July 2019 and on copies of the Haryana (2012), Karnataka (1960), Rajasthan (1958), Tamil Nadu (1975), Uttar Pradesh and West Bengal (1961) societies laws, each amended only up to the date its copy shows, as consulted on 2 October 2026. Societies law differs from State to State; later amendments, State rules and current fees should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Sections 1-3

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

How many persons are needed to form a society under the 1860 Act?

Section 1 says "any seven or more persons". The text sets no upper limit.

What must the memorandum of association contain?

Under section 2: the name of the society, its objects, and the names, addresses and occupations of the governing body to whom the management of its affairs is entrusted.

A charity's exemption rests on its records — what was received, from whom, and how it was applied.

— TaxClue NGO & Trust Desk

Sections 1-3: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Section 1 says "any seven or more persons". The text sets no upper limit.

Under section 2: the name of the society, its objects, and the names, addresses and occupations of the governing body to whom the management of its affairs is entrusted.

Section 2 requires the copy to be certified as correct by not less than three of the members of the governing body.

Section 3 prints "a fee of fifty rupees, or such smaller fee as [the State Government] may, from time to time, direct". The fee payable today is fixed State by State, so check your State's schedule.

No. Section 3 says the Registrar "shall certify under his hand that the society is registered" once the documents are filed, and it names no period.

No. Several States have amended the Act or replaced it with their own Act. Read the State law that applies to you.