Sections 4 and 19 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 4 requires a registered society to file, once in every year, a list of the names, addresses and occupations of its governing body with the Registrar. Section 19 lets any person inspect the documents the Registrar holds and obtain certified copies, against the fees it prints. These two sections are not consecutive, but they work together: what a society files under section 4 is what the public can inspect under section 19.
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. Societies that also want to appear on the government's NGO portal can read about NGO Darpan registration separately.
Every year, on or before the fourteenth day after the annual general meeting, or in the month of January if the rules provide for no such meeting, the society files a list of its governing body. Under section 19, anyone may inspect filed documents for one rupee per inspection and have copies certified at two annas for every hundred words, as printed in the 1860 text. A certified copy is prima facie evidence of its contents. The central Act prints no penalty for not filing.
Section 4: the annual list
The text reads: "Once in every year, on or before the fourteenth day succeeding the day on which, according to the rules of the society, the annual general meeting of the society is held, or, if the rules do not provide for an annual general meeting, in the month of January, a list shall be filed with the Registrar of Joint-Stock Companies, of the names, addresses and occupations of the governors, council, directors, committee, or other governing body then entrusted with the management of the affairs of the society."
Reading it clause by clause
| Question | What section 4 says |
|---|---|
| How often? | Once in every year |
| By when, if the rules provide for an annual general meeting? | On or before the fourteenth day succeeding the day on which that meeting is held according to the rules |
| By when, if the rules do not provide for one? | In the month of January |
| What is filed? | A list of the names, addresses and occupations of the governing body |
| Filed with whom? | The Registrar of Joint-Stock Companies (as printed) |
| Which governing body? | The one "then entrusted with the management of the affairs of the society" |
Three practical points follow from the words.
First, the clock starts from the day the meeting is held "according to the rules of the society". A society whose rules say the annual general meeting is to be held in September files within fourteen days after the meeting is held. A society whose rules are silent on an annual general meeting files in January.
Second, the list is of the governing body then in charge. Section 16 defines governing body as the governors, council, directors, committee, trustees or other body to whom the rules entrust management; see our article on sections 15 and 16.
Third, the section asks for names, addresses and occupations. It does not mention accounts, a balance sheet, an audit report or minutes. The central Act is silent on those; do not assume they are required by section 4. Some State texts do add accounts and audit; our State articles on Karnataka and West Bengal show what those two texts print.
What happens if the list is not filed?
The central text of section 4 prints no penalty, no late fee and no consequence for default. It only says that a list "shall be filed". The central Act as consulted has no penalty provision for this. A State text may provide one, so the State law must be read.
An example. The "Riverside Welfare Society" has a rule that its annual general meeting is held every September. The meeting is held on 12 September and a new secretary is elected. On the section 4 reading, the list of the governing body, with each member's name, address and occupation, goes to the Registrar on or before 26 September. If the society's rules had no provision for an annual general meeting, the list would be filed in January. For the meeting itself, see our guides on the annual general meeting of a society and on filing the annual list of the managing body.
Section 19: inspection and certified copies
Section 19 is titled "Inspection of documents. Certified copies." It says: "Any person may inspect all documents filed with the Registrar under this Act on payment of a fee of one rupee for each inspection; and any person may require a copy or extract of any document or any part of any document, to be certified by the Registrar, on payment of two annas for every hundred words of such copy or extract; and such certified copy shall be prima facie evidence of the matters therein contained in all legal proceedings whatever."
It has three limbs.
- Inspection. Any person, not only a member, may inspect all documents filed with the Registrar under the Act, for one rupee for each inspection.
- Certified copy. Any person may require a copy or extract of a document, or any part of it, certified by the Registrar, at two annas for every hundred words.
- Evidential value. The certified copy is "prima facie evidence of the matters therein contained in all legal proceedings whatever".
The amounts are the 1860 figures printed in the central Act. The fee actually payable for inspection and copies is fixed State by State; do not quote one rupee or two annas as today's charge. West Bengal, for instance, prints its own inspection fees in its section 29 of its own Act, as covered in our West Bengal article.
Who uses section 19?
- A donor or bank wanting to see the memorandum, the rules and the latest list of the governing body of a society before dealing with it.
- A member who wishes to check who the Registrar's records show as office-bearers.
- A party to a dispute that needs a certified copy to place before a forum.
- An adviser carrying out a compliance check, who will compare the certified copy of the list under section 4 with the society's own minutes.
Because a certified copy is prima facie evidence, a society that has not filed its section 4 lists on time may find that the Registrar's file shows an older governing body than the one actually in charge. Keep the filing receipts.
Need help with society compliance and listings?
If you are a society office-bearer who wants the yearly filings reviewed, or a society that wants to be listed on the NGO Darpan portal, speak to us about NGO Darpan registration. For tax filings, see our income-tax guides.
Key takeaways
- Section 4 requires an annual list of the governing body's names, addresses and occupations.
- The deadline is the fourteenth day after the annual general meeting held according to the rules, or the month of January if the rules provide for no such meeting.
- The central text prints no penalty for default and does not ask for accounts.
- Section 19 allows any person to inspect filed documents and obtain certified copies at the 1860 fees printed.
- A certified copy is prima facie evidence in all legal proceedings.
Read next
- Filing of the annual list of the managing body
- How to file annual returns of a society
- Sections 1-3: formation, memorandum and registration
- Sections 15 and 16: member and governing body defined
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.