Form 105 Income Tax Rules 2026 pdf download and Key points
FORM NO. 105
[See rule 181(1)]
Application for registration of non-profit organisation under section 332 or approval under section 354
Based on the provided sources, here are the key points regarding Form No. 105 under the Income-tax Rules, 2026:
- Purpose of the Form: Form No. 105 is an application form used by entities (such as trusts, NGOs, or institutions) to apply for regular/final registration or approval from the Income Tax Department. (Note: This works in tandem with Form 104, which is used for provisional registration).
- Processing Authority: Unlike provisional applications that go to the CPC, an application submitted in Form No. 105 is received, reviewed, and processed directly by the Principal Commissioner or Commissioner of Income Tax.
- Outcome and Order (Form No. 107): Upon receiving the application in Form No. 105, the Principal Commissioner or Commissioner will pass a written order regarding the approval or registration using Form No. 107.
- Issuance of URN: If the application is successful and registration/approval is granted, the order passed in Form No. 107 will result in the issuance of a 16-digit alphanumeric Unique Registration Number (URN) to the applicant.
Download Form 105 Income Tax Rules 2026 pdf
Form No. 105– Frequently Asked Questions
Form No. 105 – Application for registration or approval guidance Note