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Sections 15-16 of the Societies Registration Act, 1860: Member and Governing Body Defined

A member is a person admitted according to the rules and regulations who has paid a subscription or signed the roll or list of members and has not resigned in accordance with...

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NGO Registration
Published
October 2, 2026
Last updated
Oct 5, 2026
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Last updated: October 2026Verified against: Government sources

Sections 15 and 16 are the definition sections of the central Act. Section 15 says who counts as a member of a society and removes the vote of anyone whose subscription is in arrear for a period exceeding three months. Section 16 says what the governing body is. Because the rest of the Act is built on these two terms, they decide who votes, who is counted and who manages.

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 State law must be checked. Groups choosing between a society and a company may also read about Section 8 company registration, which is a different legal form.

Section 15: who is a member

The heading in the copy is "Member defined. Disqualified members." The text reads: "For the purposes of this Act a member of a society shall be a person who, having been admitted therein according to the rules and regulations, thereof, shall have paid a subscription, or shall have signed the roll or list of members thereof, and shall not have resigned in accordance with such rules and regulations; but in all proceedings under this Act no person shall be entitled to vote or be counted as a member whose subscription at the time shall have been in arrear for a period exceeding three months." The comma after "regulations" and before "thereof" is as printed.

The test, element by element

ElementAs printed
AdmissionAdmitted according to the rules and regulations of the society
ParticipationHas paid a subscription, or has signed the roll or list of members
ExitHas not resigned in accordance with the rules and regulations
DisqualificationA person whose subscription at the time is in arrear for a period exceeding three months is neither entitled to vote nor counted as a member

Take each one in turn.

  1. Admission by the rules. A person who is not admitted under the rules is not a member, however much they have paid. The Act does not itself prescribe how admission works; that is for the rules. See our topic guide on members of a society: admission, rights and removal.
  2. Payment or signature. The text is alternative: paid a subscription or signed the roll or list. A society whose rules charge no subscription can still have members, if they signed the roll or list.
  3. Resignation. Resignation counts only if it is "in accordance with such rules and regulations". An informal exit is not enough on this reading.
  4. Arrears beyond three months. The test is applied "at the time", that is, when the vote is taken or the head-count is made. A member three months and one day in arrear is neither entitled to vote nor counted. A member in arrear for exactly three months or less is not caught by the words printed, since the section speaks of a period "exceeding three months".

Why the arrears rule matters

The words "in all proceedings under this Act" are wide. The arrears rule applies wherever the Act counts members, including:

  • the first and second special meetings under section 12 (see section 12);
  • the dissolution vote under section 13 and the choice of the recipient of surplus property under section 14 (see sections 13 and 14);
  • the penalty bye-law vote under section 9;
  • the assent under section 17 for a company or society registering under the Act (see sections 17 and 18).

A society that wants a vote to stand should keep an up-to-date subscription register. A resolution that counted a member three months in arrear could be challenged on the ground that the count was wrong.

An example. The "Sunrise Teachers' Society" has 100 names on its roll. On the date of a meeting to consider dissolution, 12 of them are in arrear for more than three months. Under section 15, those 12 are neither entitled to vote nor counted as members. The three-fifths test for section 13 is therefore applied to 88 members, which means at least 53 votes (three-fifths of 88 is 52.8). A society that counted 60 votes out of 100 would be using the wrong base.

Section 16: governing body defined

Section 16 is short: "The governing body of the society shall be the governors, council, directors, committee, trustees, or other body to whom by the rules and regulations of the society the management of its affairs is entrusted."

Three things follow.

  • The definition is functional. It does not matter what the body is called. If the rules entrust management to it, it is the governing body.
  • It can include trustees. Where a society's rules entrust management to trustees, they are within the definition.
  • It rests on the rules and regulations. A body that has no authority under the rules is not the governing body for the Act.

Our topic guides on the governing body of a society and on how to change the governing body discuss how this works in practice.

Where the two definitions are used

SectionUse of the defined terms
2Memorandum names the governing body; rules certified by not less than three members of it
4Annual list of the governing body
5Property deemed vested in the governing body if not in trustees
6Governing body appoints the person to sue or be sued, and nominates a defendant
12Governing body proposes and convenes the special meetings; three-fifths of members
13Dissolution by three-fifths of members; disputes among the governing body or members
14Surplus property given to another society by three-fifths of members present
17Governing body convenes the meeting; directors deemed the governing body of a company or society registered under Act 43 of 1850

For the annual list, see sections 4 and 19, and for property and suits, sections 5-8.

What the sections leave out

The central text of sections 15 and 16 does not say how many members a society must have after registration, who may be a governing body member, how long a term lasts, or what disqualifies an office-bearer. It does not require a register of members. Some State texts do; see our articles on Uttar Pradesh and West Bengal, which cover a register of members and disqualifications as printed in those texts.

Need help with your society's structure?

If you are weighing a society against a company, or want to see how a not-for-profit company is set up, read our Section 8 company registration page and then compare with the rules you already have.

Key takeaways

  • A member is admitted under the rules, has paid a subscription or signed the roll, and has not resigned under the rules.
  • Anyone whose subscription is in arrear for a period exceeding three months cannot vote or be counted.
  • The governing body is whatever body the rules entrust with management, whatever it is called.
  • These two definitions drive the vote counts and the filings in the other sections.
  • A subscription register kept up to date protects every vote.

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 15-16

  • 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.

Who is a member of a society under section 15?

A person admitted according to the rules who has paid a subscription or signed the roll or list of members and has not resigned in accordance with the rules.

Can a member in arrear of subscription vote?

Not if the subscription at the time is in arrear for a period exceeding three months. Such a person is neither entitled to vote nor counted as a member.

If a rule seems to have changed, check the date of what you are reading before you act on it.

— TaxClue Compliance Desk

Sections 15-16: 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.

A person admitted according to the rules who has paid a subscription or signed the roll or list of members and has not resigned in accordance with the rules.

Not if the subscription at the time is in arrear for a period exceeding three months. Such a person is neither entitled to vote nor counted as a member.

The section is alternative: paying a subscription or signing the roll or list is enough. The Act does not require a subscription.

The governors, council, directors, committee, trustees or other body to whom the rules and regulations entrust the management of the society's affairs.

Yes, if the rules entrust management to them; the definition lists trustees.

Not in sections 15 and 16 as printed. Some State texts add one.