Form 106 Income Tax Rules 2026 pdf download and Key points

FORM NO. 106
[See rule 181]
Order for provisional registration under section 332 or provisional approval under section 354
Rejection of application

Form No. 106 under the new Income-tax Rules, 2026, replaces the old Form 10AC. It is an order passed by the Commissioner of Income Tax (CPC) either granting provisional registration or provisional approval, or rejecting an application, following the submission of an application in Form No. 104.

Governing Provisions: It is governed by Section 332(8) and Section 354(4) of the new Income-tax Act, 2025, read with Rule 181 of the Income-tax Rules, 2026.

Timelines and Validity:

Time limit for the Order: The CIT (CPC) must pass the order in Form 106 within one month from the end of the month in which the application was made.
Validity: The provisional registration or approval granted via this order is valid for three tax years or up to 6 months from the commencement of activities, whichever is earlier. This validity period commences from the tax year in which the application is made.

Outcomes and URN Issuance:

Approval: If the application is approved, the order passed in Form No. 106 will grant the provisional registration/approval and issue a 16-digit alphanumeric Unique Registration Number (URN) to the applicant.
Cancellation: The Principal Commissioner or Commissioner can cancel the registration, approval, or URN after providing an opportunity of being heard. This happens if the original application (Form 104) contained false/incorrect information, or if it failed to comply with electronic furnishing requirements (like missing a digital signature, EVC, or proper verification). If cancelled, the registration or URN is treated as having never been granted.

Structure of Form 106:

Part A (Particulars of the Applicant): Captures the Name, PAN, and Address of the entity.
Part B (Details of Registration or Approval granted): Captures the Document Identification Number, the specific section under which provisional registration/approval is granted, and the nature of activities (e.g., Charitable, Public Religious, or both).
Part C (Conditions): Outlines the conditions subject to which registration/approval is granted, such as ensuring a true and complete disclosure was made without providing false or incorrect documents.
Part D (Details of Authority): Captures the Name and Designation of the authority passing the order.

Key Updates for 2026:

The overall layout of the form has been substantially simplified and structured.
It now explicitly specifies whether the approval is granted under section 332 or 354, ensuring the applicant knows this information upfront.
The conditions subject to which registration/approval is granted have been clearly structured within the form.
Standard terminology changes have been applied across the board, replacing terms like “Assessment / Financial / Previous year” with “Tax year” to align with the new Income-tax Act, 2025.

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Form 106 Income Tax Rules 2026 pdf download and Key points

Form 106 Income Tax Rules 2026 pdf download

Form No. 106 – Frequently Asked Questions

Guidance Note on Form 106