Resident welfare association (RWA) is classified as Association of Persons (AOP) under Income Tax Law. A Resident Welfare Association (RWA) is an entity that stands for the interest of individuals living in a community or a society. The association is in charge of overseeing everyday issues of the occupants, sorting out events, overseeing amenities in the apartments and buildings and also representing members when and where needed on matters related to the place.
For the most part, the association is a group of members chosen by the society members. When chosen, the RWA Registration needs to register under the Societies Registration Act, 1860 and is administered by constitutional documents such as Memorandum of Association that illustrates their rights and objectives. At least seven individuals could subscribe in their name for MOA for registration under Registrar of Societies to shape themselves into a Society under Societies Registration Act, 1860.
RWA Registration could be lawfully framed by a group of Resident Owners. The requirements for registration differ from state to state. With Least 7 Individuals in the state could apply for RWA registration with Jurisdictional Registrar Office. In numerous states, Builder Apartment or Group housing society covered under state Apartment Act and therein Apartment Owners Association (AOA) Resident could be formed. Also, in different cases, RWA can be formed as well. However, these associations run on subscriptions acquired from members and this is exempt on the mutuality basis in the view that nobody could make income out of himself.
Document Required for RWA Registration
Covering Letter.
List of Body members ( name, Full address, Occupation and Signature on the list).
Address proof of all Body Members ( Voter ID/Aadhar/Driving License).
Address proof of Society Registered Address ( Utility Bill/ Rent agreement with NOC from Owner).
PAN card of all Body members.
Memorandum and Bye-Laws of the proposed Association.
One Affidavit from President ( on stamp paper, notarized).
Power of Attorney.
Building Completion certificates issued by concerned authority ( if apply for Apartment owners association in some states).
Builders Consent and/or Representation ( if apply for Apartment owners association in some states).
Home Registry copy ( apply for RWA formation only).
Buyers Association Essential requirement:- If form at State Level - minimum 7 body members from same state OR format central Level - Minimum 7 members from each state.
RWA/Apartment Owners Association Essential requirement:- Minimum 7 body members from the same state. In case of AOA, this minimum number varies state to state as per the state apartment ACT.
