Form 105 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 16, 2026

FORM NO. 105
[See rule 181(1)]
Application for registration of non-profit organization 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.

for more refer income tax website click here

for more refer YouTube Subscribe website click here