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Society Rules and Regulations — Draft Template

Complete guide to society rules under Societies Registration Act, 1860. Process, documents, penalties, latest amendments. Updated March 2026.

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Topic
NGO Registration
Published
March 23, 2026
Last updated
Mar 23, 2026
Reading time
8 min
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Last updated: March 2026Verified against: Government sources

Overview

This article provides a comprehensive, plain-language explanation of Society Rules and Regulations under the Societies Registration Act, 1860 and the Rules/Regulations made thereunder. Whether you are a business owner, professional, legal practitioner, or compliance officer, understanding these provisions is essential for lawful compliance.

The relevant provisions are found in Section 2, read with applicable Rules, Notifications, and State amendments as applicable. This article incorporates all amendments up to March 2026.

Why This Matters
Non-compliance with provisions related to society rules can result in penalties, prosecution, invalidity of documents, or loss of legal rights. Understanding these requirements helps protect your interests and avoid costly mistakes.

What the Law Requires

Key Legal Framework

Section 2 of the Societies Registration Act, 1860 establishes the primary framework for society rules. The provisions cover: (a) scope and applicability, (b) specific conditions and requirements, (c) documentation and procedural obligations, (d) timelines and deadlines, and (e) consequences of non-compliance including penalties.

The corresponding Rules provide detailed procedural requirements including specific forms, formats, timelines, and fees applicable.

Who Must Comply?

The provisions apply to all persons and entities covered under the Societies Registration Act, 1860. The specific applicability depends on the nature of the transaction, the type of entity, and the state/jurisdiction where the activity is carried out. State-specific variations may apply, and it is advisable to verify local requirements.

Detailed Explanation with Practical Examples

Example 1: Rahul and Priya from Faridabad want to set up a business together. They need to understand the requirements under the Societies Registration Act, 1860 to ensure proper compliance from the start. This includes choosing the right structure, preparing the necessary documents, and completing the registration process within prescribed timelines.

Example 2: An existing entity needs to comply with ongoing requirements under Section 2. This involves maintaining proper records, filing annual returns, and ensuring that all changes in the entity's structure or operations are properly documented and reported to the relevant authorities.

Practical Advice
For society rules compliance, always maintain a dedicated file with all original documents, registration certificates, and correspondence with authorities. Keep digital copies of all filings.
Quick recapKey facts & short answers

Key Facts About Society Rules and Regulations

  • 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 Society Rules and Regulations end to end for you.

What is society rules?

Section 2 of the Societies Registration Act, 1860 governs society rules. It specifies requirements, procedures, and penalties.

What is the penalty for non-compliance?

Penalties vary by provision -- ranging from late fees to prosecution. Stamp duty default can attract penalty up to 10x the duty amount.

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

— TaxClue NGO & Trust Desk

Society Rules and Regulations: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

READY DRAFTSociety Rules and Regulations — Draft Template

The bye-laws (Rules & Regulations) filed with the Memorandum, governing membership, the governing body, meetings, accounts and amendment procedure of a society registered under the Societies Registration Act 1860.

Rules and Regulations

of [Name of the Society]

1. Definitions. In these Rules, unless the context otherwise requires — "Society" means [Name of the Society]; "Act" means the Societies Registration Act, 1860 as applicable in [State]; "Governing Body" / "Executive Committee" means the body entrusted with management under Section 2 of the Act; "Member" means a person admitted to membership under these Rules; "Registrar" means the Registrar of Societies.

2. Membership. (a) Membership is open to any person above 18 years of age who subscribes to the aims and objects of the Society and is admitted by the Governing Body. (b) Classes of members: Founder, Ordinary, Life and Patron members. (c) Every member shall pay the admission fee of ₹[amount] and annual subscription of ₹[amount]; a Life Member shall pay a one-time fee of ₹[amount].

3. Cessation of Membership. Membership shall cease on death, resignation in writing, non-payment of subscription for [__] months, or expulsion by a resolution passed by [two-thirds] of the Governing Body for conduct prejudicial to the interests of the Society, after giving the member an opportunity of being heard.

4. General Body. The General Body shall consist of all members of the Society and shall be the supreme authority. The Annual General Meeting (AGM) shall be held once every year within [__] months of the close of the financial year, with at least [21] days' notice, to consider the annual report, audited accounts, election of the Governing Body and appointment of auditors.

5. Quorum. The quorum for a General Body meeting shall be [one-third / ___] of the total members present in person; for a Governing Body meeting the quorum shall be [___] members. If a meeting is adjourned for want of quorum, the adjourned meeting may proceed with the members present.

6. Governing Body / Executive Committee. (a) The management of the affairs of the Society shall vest in a Governing Body consisting of not less than [7] and not more than [___] members elected by the General Body. (b) Office-bearers: President, Vice-President, Secretary, Joint Secretary and Treasurer. (c) The term of the Governing Body shall be [___] years, and its members shall be eligible for re-election.

7. Powers and Duties of Office-Bearers. The President shall preside over meetings and have a casting vote; the Secretary shall convene meetings, maintain records/minutes, conduct correspondence and be the principal executive officer; the Treasurer shall keep accounts, collect subscriptions, operate bank accounts jointly with the President/Secretary and present the annual accounts.

8. Meetings of the Governing Body. The Governing Body shall meet at least once every [quarter] with [7] days' notice. Decisions shall be by majority; in case of a tie the President shall have a casting vote.

9. Sources of Funds. The funds of the Society shall consist of admission fees, subscriptions, donations, grants, gifts, and income from lawful activities in furtherance of its objects. All funds shall be deposited in a bank account in the name of the Society with a Scheduled/Nationalised Bank and operated jointly by any two of the President, Secretary and Treasurer.

10. Accounts and Audit. The Society shall maintain proper books of account. The financial year shall be from 1st April to 31st March. The accounts shall be audited annually by a Chartered Accountant appointed by the General Body, and the audited accounts and list of the Governing Body shall be filed with the Registrar as required under Section 4 of the Act.

11. Filing of Annual List. Pursuant to Section 4 of the Societies Registration Act, 1860, a list of the names, addresses and occupations of the members of the Governing Body shall be filed with the Registrar once every year within the prescribed time.

12. Legal Proceedings. In accordance with Sections 6 and 7 of the Act, the Society may sue or be sued in the name of the President/Secretary as may be authorised by the Governing Body.

13. Amendment of Memorandum and Rules. The Memorandum and these Rules may be altered only by a resolution passed by [three-fifths] of the members present and voting at a Special General Meeting convened for that purpose, following the procedure in Sections 12 and 12A of the Act, and shall take effect after registration by the Registrar.

14. Dissolution. The Society may be dissolved in accordance with Sections 13 and 14 of the Act by a resolution of not less than three-fifths of the members; on dissolution the surplus assets shall be transferred to another Society with similar objects and shall not be distributed among members.

15. Application of the Act. All matters not provided for in these Rules shall be governed by the provisions of the Societies Registration Act, 1860 as applicable in [State].

CERTIFIED that the above is a correct copy of the Rules and Regulations of the Society, duly adopted and signed by the members of the Governing Body.

____________________
President
____________________
Secretary
____________________
Treasurer

Place: [City]     Dated: [Date]

▸ How to use & important notes
  • Rules & Regulations are filed together with the MOA at first registration; each page should be signed by all/majority of Governing Body members.
  • Bracketed quorum, term and majority figures should match your State amendment to the 1860 Act — many states prescribe minimums.
  • Keep the amendment (Rule 13) and dissolution (Rule 14) clauses aligned with Sections 12/12A and 13/14 of the Act, else the Registrar may object.
  • If seeking 12AB/80G approval, ensure the non-distribution and dissolution clauses transfer assets only to a like-object charity.

Disclaimer: This is a general-purpose template for reference only. Facts, figures, stamp duty and clauses vary with your situation and state law — have it reviewed before use. Need this professionally drafted, stamped and filed? Talk to a TaxClue expert.

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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.

People also ask

Questions, answered

Short, direct answers to the 4 questions readers ask most on this topic.

Section 2 of the Societies Registration Act, 1860 governs society rules. It specifies requirements, procedures, and penalties.

Penalties vary by provision -- ranging from late fees to prosecution. Stamp duty default can attract penalty up to 10x the duty amount.

The Societies Registration Act, 1860 applies across India, but stamp duty rates, registration fees, and some procedures vary by state.

TaxClue provides complete compliance services. .