Form 180 Income Tax Rules 2026 pdf download and Key points
FORM NO. 180
[See rule 286]
Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No. 2]
Under the Income-tax Rules, 2026, Form No. 180 is the prescribed application for seeking the grant of approval or renewal of an employee welfare fund. It is governed by Section 11(3) read with Schedule VII [Table: Sl. No. 2] of the Income-tax Act, 2025, and Rule 286 of the Income-tax Rules, 2026.
Here are all the key points regarding Form No. 180:
1. Purpose of the Form Form 180 is used by an employer establishment or trust to apply to the Principal Commissioner or Commissioner of Income-tax (PCIT/CIT) for the recognition and approval of its Employee Welfare Fund. This approval grants the fund a “pass-through” status, meaning the income generated by the fund is exempt from tax and can be passed to the members without the fund itself being taxed, subject to specific conditions.
2. Applicability (Who Should File)
- It must be filed by an Employee Welfare Trust that is seeking initial approval or renewal of its exempt status.
- The fund must be established under a Trust specifically for the welfare of serving employees or their dependents, and the employees must be members of the fund.
- A fund set up for the welfare of retired employees cannot seek approval using this form.
3. Frequency and Due Dates
- Optional and Event-Based: Filing Form 180 is not periodic; it is only filed when the fund intends to seek approval or renewal.
- Time Limit: There is no strict statutory deadline prescribed in the Act for filing. However, it is highly advisable to file the form at least six months prior to the commencement of the tax year from which the approval is sought, or six months prior to the expiry of an existing approval for renewals.
4. Mode of Filing and Process
- Online Only: The form must be submitted electronically through the Income Tax e-Filing portal; it cannot be filed offline.
- Authentication: It must be digitally signed or verified through an Electronic Verification Code (EVC) by the Trustee or Principal Officer of the fund.
- No Edits Allowed: Once the form is verified, submitted, and an acknowledgment is generated, it cannot be edited.
- PAN Requirement: A valid PAN for both the applicant Trust/fund and the employer organization is strictly mandatory.
5. Structure of the Form The form is divided into parts to systematically capture the fund’s information:
- Part A (Particulars of the Applicant): Captures the Name, Address, PAN, and contact details (email and mobile number) of the Trust/Fund.
- Part B (Other Information): Captures the Name and PAN of the employer organization, objects of the fund, details of trustees/office bearers, classes and number of employees admitted, contribution details (percentage of salary by employee/employer), income accrued, and details of how the funds are applied or accumulated.
- Verification: A formal verification statement signed by the Trustee/Principal Officer.
6. Mandatory Documents Required To successfully file Form 180, the applicant must attach the following documents:
- Annexure A1: A copy of the instrument of trust evidencing the formation of the fund.
- Annexure A2: Notes on the activities of the fund for the period since its inception or during the last three years, whichever is less.
- Annexure A3: Copies of the accounts of the fund for the period since its inception or during the last three years, whichever is less.
- A copy of the existing approval order, if applying for a renewal.
- A copy of a rejection order, if any prior application was rejected.
7. Outcome of Filing If the PCIT/CIT examines the form and is satisfied that the fund fulfills all conditions laid down in Schedule VII [Table: Sl. No. 2], they will record their satisfaction in writing and grant the approval. This approval will specify the exact tax year(s) for which the tax-exempt status is valid.
Form 180 Income Tax Rules 2026 pdf download