There are no requirements for religious groups to be registered or licensed in India. On 7 February 2003, the Religious Foundation of Scientology of New Delhi was registered by the Registrar of Companies of Delhi and Haryana. On 24 November 2003, the Director of Income Tax Exemptions for New Delhi granted the organization charitable tax-exempt status. Subsequently, in 2004, the Religious Foundation of Scientology of Kolkata and Religious Foundation of Scientology of Mysore were also registered.
“As Scientology is based on the concept ‘Spirit, mind, body’ it is called a religious activity all over the world. In practice it could be compared with Veda or Meditation which in the West would fall under so-called New Age religious activities.”