Societies Registration in Tamil Nadu: the Tamil Nadu Societies Registration Act, 1975 Explained

Societies Registration 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.

The Tamil Nadu Societies Registration Act, 1975 (Tamil Nadu Act 27 of 1975) is the State's own law on registered societies. Section 57(1) repeals the Societies Registration Act, 1860 so far as it applies to Tamil Nadu, and s.53 deems a society registered under the 1860 Act to be registered under the 1975 Act.

The copy consulted is a damaged scan of an old print: most section numbers are misprinted or dropped, so sections are found by their marginal headings and the arrangement of sections. Where a word or figure cannot be read with certainty, this article says so. The cover lists amending Acts of 1994, 1999 (two), 2000, 2002, 2010, 2011 and 2013, but they are appended and not worked into the body, so the body is the 1975 text as enacted. The first appended pages begin in the middle of an inserted section on supersession of the committee and a special officer; the start of that amending Act is missing. Assent was on 18 August 1975, and s.1(3) brings the Act into force on a notified date that is not in the copy. Later amendments, the State rules and the current fee schedule should be checked. For tax registrations after formation, see our page on 12A, 80G and CSR registration.

A society for the objects in s.3 with at least seven persons registers with the Registrar of the district (ss.3, 6, 7). A society of twenty or more members, or at the income or expenditure threshold in s.4, must register. The committee has at least three members and a term of up to three years (s.15). Accounts are audited every financial year and filed (s.16). Fees are in the Schedule (s.51), which appended Acts amend; no fee is given here.

Section map (by marginal heading)

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Which societies, and compulsory registration (ss.2 to 5)

Section 2 defines the "committee" as the governing body, and a "special resolution" as one passed by not less than three-fourths of the members entitled to vote who are present in person or by proxy where allowed, after the prescribed notice. Section 3(1) allows registration of societies for education, literature, science, religion, charity, social reform, art, crafts, cottage industries, athletics, sports, recreation, public health, social service, cultural activities, useful knowledge or another prescribed object. Under s.3(2), an association to improve the economic condition of workmen, a club with games of chance with prizes, and a society of fewer than seven persons cannot be registered.

Section 4 makes registration compulsory for a society formed after commencement with those objects that has not less than twenty members, or whose annual gross income or expenditure is not less than the amount printed there, read from the damaged copy as ten thousand rupees. It reaches existing societies not registered under the 1860 Act, and excludes societies for religion, athletics or sports and those formed under another law. Section 5 lets the excluded societies register at their option.

Memorandum, name and certificate (ss.6 to 12)

A committee member or an authorised person files with the Registrar of the district a memorandum (name, objects, committee members' names, addresses and occupations) and the by-laws (s.6). The memorandum is signed by at least seven members before at least one witness (s.7). The Registrar refuses a name he considers undesirable, such as one that is obscene, likely to promote disharmony between groups, or identical with an existing name (s.9(1)); words such as Co-operative, Reserve Bank, Union, State, Municipal or Chartered need the Government's previous written sanction (s.9(2)). The certificate is conclusive evidence of registration (s.10). A change of name needs a special resolution and the Registrar's written approval, and is complete on issue of a fresh certificate (s.11). The memorandum's provisions on objects and the by-laws are amended by special resolution; the amendment is registered and takes effect from the date of the resolution (s.12). Compare sections 1-3 of the 1860 Act.

Committee, accounts, audit and meetings (ss.13 to 16, 26 to 29)

A society has a registered office and displays its name outside it, also in Tamil characters if the characters used are not Tamil (s.13). It keeps a register of members open to members without charge (s.14). The committee has not less than three members, appointed by a majority of members present and entitled to vote, for a term not exceeding three years, eligible for re-appointment (s.15).

Under s.16 the society keeps proper books of account and, at each financial year end, prepares a receipts and expenditure account and balance-sheet, audited by an auditor or by two or more members who are not committee members and have the prescribed qualifications. The financial year is the period of the by-laws, or twelve months ending on 31 March (s.2(d)). The accounts and report go before the general meeting, and within the prescribed period after it the society files with the Registrar an authenticated copy of the account, balance sheet and report, a statement of members' names, addresses and occupations, and a declaration that it has been operating (s.16(3)). At least one general meeting is held every financial year (s.26), a copy of every special resolution is filed (s.27), an extraordinary meeting is called on requisition (s.28), and minutes are kept (s.29). Our guides on filing accounts with the Registrar and the annual general meeting cover the topic generally.

Property, funds and amalgamation (ss.18 to 25, 30, 31)

Property not vested in trustees vests in the committee (s.18). Legal proceedings do not abate on an officer's death or removal (s.20), and judgments are enforced against the society's property, not the officer's person or property (s.21). No part of the funds is divided among members by bonus or dividend, save earmarked funds for a dependant of a deceased or disabled member (s.25). Societies amalgamate or divide by special resolution with the Registrar's prior approval, and nothing takes effect until the new societies are registered (s.30). Compare sections 5-8 of the 1860 Act.

Inquiry, cancellation and dissolution (ss.34 to 45)

The Registrar may call for information (s.34), inspect the books (s.35) and hold an inquiry on his own motion, on application of a majority of the committee or one-third of the members, or at the District Collector's instance (s.36). After inquiry he may cancel registration for contravention, insolvency or fraudulent conduct (s.37) or unlawful activity (s.38). A cancelled society passes a special resolution and dissolves, failing which the Registrar may appoint a liquidator (ss.39, 40). A society may dissolve by special resolution, with Government consent where a Government is a member, contributor or interested (s.41). Surplus property goes to another registered society or an association with the same or similar objects, decided by special resolution or by the court, not to members (s.42). A society that has not filed the s.16(3)(b) documents for three consecutive financial years may be struck off (s.44(3)). Appeals lie to the Government or the Inspector-General of Registration (s.45). Compare sections 13 and 14 of the 1860 Act, which use three-fifths.

Penalties and fees (ss.46 to 51)

As read from the body of the damaged copy, failure to register in time is punishable with a fine up to fifty rupees on each member and five rupees a day for a continuing failure (s.46(1)); a society's default and its officers' knowing part in it up to one hundred rupees and fifty rupees a day (s.46(2)); false entries up to five hundred rupees (s.47); false returns or disobeying lawful orders up to five hundred rupees (s.48). The appended Acts are not worked into these figures, so they should be checked. The Registrar may condone delay (s.49), and no court below a metropolitan magistrate or a judicial magistrate of the first class tries an offence (s.50). Fees are payable under the Schedule to s.51, which three appended Acts (1994, 2002, 2011) amend; their text is damaged, so no fee is stated here.

Need help with a Tamil Nadu society?

If you want an annual filing reviewed or are planning the tax registrations that follow formation, talk to us about 12A, 80G and CSR registration. For tax matters, see our income-tax guides.

Key takeaways

• Section 57 repeals the 1860 Act for Tamil Nadu; s.53 deems existing societies registered under the 1975 Act.
• Registration is compulsory at the thresholds in s.4, read from a damaged copy.
• The committee has at least three members and a term of up to three years.
• Accounts are audited yearly and filed after the general meeting; fees sit in the Schedule.
• The amending Acts are appended; check the official text.

Read next

• Sections 1-3 of the 1860 Act: formation, memorandum and registration
• Filing of accounts by a society
• Annual general meeting of a society: procedure
• Societies Registration in West Bengal: the 1961 Act

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.