Society is an institution of persons who come together on purpose and co-operated on mutual consent to attain a universal objective. Society Registration Act 1860 governs the procedures of action of a society registered in India. Members of the community shall preserve the mutual thoughtfulness and follow the guidelines of this Act to keep up the harmony to increase and add to social welfare.

Societies are regulated for the promotion of literature, science or the fine arts and the diffusion of useful knowledge/political education or charitable purposes. Section 20 of the principal Act specifies the following objectives for which society registration can be done under the Act:

• Funding for charitable assistance
• Formation of Military orphan funds
• Societies recognized at the General Presidencies of India
• Endorsement of Science,
• Literature,
• Fine Arts,
• commands or diffusion of useful knowledge,
• Dissemination of political education,
• groundwork or maintenance of libraries or reading rooms,
• Public museum and galleries of paintings,
• Works of Act,
• Collections of innate history,
• Mechanical and philosophical inventions,
• Instruments,
• Designs

For a society enrolled under Societies Registration Act, 1860, profit motive for personal use is prohibited. The profits of such a society should necessarily be back the benefit in the working of such an organization.

• Each certified society procures legal status.
• Registered society can legitimately open its current account
• Can get delegation and regards under the Income Tax Act
• Certified society gets the legal status that is necessary for statutory vesting of the wealth of society
• Registered society gets legal identification before all forums and authorities
• Members of the registered society are constitutionally bound to the same extent as if they had signed the Memorandum
• A certified society can sue or sued.

The Societies Registration Act, 1860 lays down the method for society registration for various bonafide intentions. The listing gives the society a legal status and is imperative

• To avail bank accounts,
• Receiving certification and favors under the Income Tax Act,
• Legal vesting properties of societies, and

• Gives identification to the society a all gatherings and before all jurisdictions.

After society registration, it and its members get bound to the same area, as if each member had endorsed the memorandum. A society enrolled under this Act must restrain its activities to the sphere covered by its objects. Any tax inflicted on society is one forced on society and not towards its members. Moreover, any society registered under the Act enjoys the status of a legal entity apart from the members constituting it. In the Loss Of Registration, all the trustees in charge of the capital have alone a legal status and the society owns no legal status, and, therefore, it cannot sue and be sued. A non-registered society may exist in fact but not in law. An unregistered society cannot claim benefits under the Income-tax Act.

The Certification of society should be in effect under the Societies Registration Act. Once the persons intending to form a society have settled upon the name of the society and have planned a draft of the memorandum and rules and regulations the society the following methods would have to be selected for getting the society manifested:

MOA, i.e. Memorandum of Association, is a document representing and describing the purpose of its continuation and operation. It defines the authorised range of force and performance. Supervision is very much essential to draft this document which will mainly be required for total attainment of the objects. All subscribers should sign each page of the memorandum, and the signature should get testified by an Oath Commissioner, Notary Public, Gazetted Officer, Advocate, Chartered Accountant, Magistrate First Class with their rubber/official stamp and complete address.