Form 104 Income Tax Rules 2026 pdf download and Key points
FORM NO. 104
[See rule 181(1)]
Application for provisional registration or provisional approval
Form No. 104 under the new Income-tax Rules, 2026, replaces the old Form 10A. It is a common electronic application form for non-profit organisations (NPOs) seeking provisional registration or approval under the new tax framework.
Here are all the key points regarding Form No. 104:
1. Purpose and Applicability
- Form 104 is mandatory only for entities whose activities have not yet commenced. If an organisation’s activities have already started, this form is not applicable and they must file Form No. 105 instead.
- It is used by two categories of applicants:
- Category 1: Unregistered NPOs seeking provisional registration under section 332(3) of the Income-tax Act, 2025 to claim tax benefits applicable to registered NPOs.
- Category 2: Registered NPOs, regimental funds, or non-public funds seeking provisional approval under section 354(2) so that donations made to them become eligible for tax deductions for the donors under section 133(1)(b)(ii).
2. Filing Timelines and Mode
- Due Date: The application can be filed at any time during the tax year from which the registration or approval is sought.
- Mode of Filing: It must be furnished electronically on the e-filing portal to the Commissioner of Income Tax (CPC). A valid Permanent Account Number (PAN) is mandatory for all applicants.
- Verification: The form must be verified using a digital signature or an electronic verification code (EVC) by the person authorized to verify the return of income.
3. Outcome and Validity
- Order in Form 106: Upon receiving Form 104, the Commissioner of Income Tax (CPC) will pass a written order in Form No. 106 within one month from the end of the month in which the application is made.
- URN Issuance: If approved, the authority will issue a 16-digit alphanumeric Unique Registration Number (URN) granting provisional registration or approval.
- Validity: This provisional status is valid for three tax years or up to six months from the commencement of activities, whichever is earlier. After this period, the entity must seek regular re-registration or re-approval.
4. Revisions and Withdrawals
- Once submitted, Form 104 cannot be edited.
- However, the applicant can request to withdraw the application within 7 days of filing it.
5. Structure of the Form
- Part A (Personal Information): Captures basic details like the applicant’s Name, PAN, Address, Contact Number, and Email ID.
- Part B (Other Information): Captures the specific section under which the application is made, details of the trust deed (e.g., whether it is irrevocable), existing registrations (like FCRA), details of founders, trustees, office bearers, or beneficial owners holding 5% or more shareholding, and whether an income tax return was filed previously.
6. Required Documents Applicants must upload several documents with the form, including:
- A self-certified copy of the trust deed or instrument establishing the applicant.
- Self-certified copies of registration with the Registrar of Companies or Firms, and FCRA registration (if applicable).
- Annual accounts for the preceding three tax years (or a NIL declaration if no audited accounts exist for those years).
- A note outlining the proposed activities of the applicant.
7. Key Updates and Simplifications in the 2026 Rules
- Major Simplification: The overall form has been substantially simplified, with its length reduced to just one page.
- Assets and Liabilities: Detailed information regarding assets and liabilities has been removed from the main form. Now, this information is only required to be uploaded as a separate attachment if the applicant has not filed their return of income.
- Removed Requirements: The requirement to provide a break-up of total income and details of religious expenditure for the past three tax years has been completely eliminated.
- Transition for Pending Cases: Any registration applications filed in FY 2025-26 that remain pending as of March 31, 2026, will be processed under the old 1961 Act. Taxpayers do not need to file a fresh Form 104 merely because the new Act has commenced.