Form 111 Income Tax Rules 2026 pdf download and Key points
FORM NO. 111
[See rule 186]
Order under section 342(6) on the request for change of purpose of accumulation or setting apart of
income
Form No. 111 under the new Income-tax Rules, 2026 is an official order form utilized by the tax authorities in response to a request from a registered non-profit organisation.
Here are the key points regarding Form No. 111:
- Purpose of the Form: It is an order passed by the Assessing Officer (AO) under Section 342(6) of the Income-tax Act, 2025, read with Rule 186.
- Link to Form 110: Form 111 is the direct outcome of an application filed by an NGO in Form No. 110. When an NGO wants to change or amend the original purpose for which it had accumulated or set apart its income, it applies via Form 110, and the AO issues the final decision via Form 111.
- Outcome and Action: The Assessing Officer uses this form to either approve or reject the applicant’s request to amend the purpose of accumulation.
- Consequence of Approval: If the application is successfully accepted by the jurisdictional Officer in Form 111, the registered non-profit organisation is legally permitted to utilize the accumulated or set-apart amount towards the newly amended and approved purpose.
- Structure of the Form: The form is structured to capture the applicant’s details alongside the AO’s decision:
- Part A: Captures the particulars of the applicant, including Name, Address, PAN, Email ID, and Contact Number.
- Part B: Captures the details of the original Form 110 application (such as the Date and Acknowledgement Number) and the dates when opportunities for a hearing were given to the applicant.
- Part C & Part D: The Assessing Officer must specifically fill out either Part C (to grant approval) or Part D (to reject the application).
Form 111 Income Tax Rules 2026 pdf download