Form 110 Income Tax Rules 2026 pdf download and Key points

CA Satbir Singh — Wed, 15 Apr 2026 05:19:43 +0000

Form 110 Income Tax Rules 2026 pdf download and Key points

FORM NO. 110
[See rule 186]
Application for change of purpose of accumulation or setting apart of income under section 342(5)

Based on the provided sources, Form No. 110 under the new Income-tax Rules, 2026 is a completely newly introduced form (with no equivalent under the old 1962 rules). It is an essential compliance form for registered non-profit organisations (NGOs).

Here are all the key points regarding Form No. 110:

1. Purpose of the Form Form 110 is an application filed by a registered non-profit organisation to seek approval to amend or change the original purpose for which it had accumulated or set apart its regular income. It is governed by Section 342(5) of the new Income-tax Act, 2025 and Rule 186.

2. Link to Form 109 When an NGO decides to accumulate income for a specific purpose, it files Form 109 Income Tax Rules 2026 Statement of accumulation or setting apart of income under section 342(1). If the organization later decides it needs to use those accumulated funds for a different purpose than what was stated in Form 109, it must mandatorily file Form 110 to request this change.

3. Timelines and Filing Frequency

Frequency: It is filed “As per Requirement” (whenever the NGO needs to change the purpose of accumulation).
Due Date: It must be filed prior to the expiry of the time period allowed for the accumulation of that income (as was originally declared in Form 109).

4. Mode of Filing

Online Only: The form must be filed electronically on the Income Tax e-filing portal and is furnished to the Commissioner of Income Tax (CPC). It cannot be filed offline.
PAN Mandatory: A valid Permanent Account Number (PAN) is strictly required.
No Editing: Once Form 110 is submitted successfully, it cannot be edited. The applicant must ensure all details are correct before submission.

5. Structure of the Form The form is designed to be simple but captures all details necessary for the Assessing Officer to make a decision:

Part A: Captures basic details of the applicant (Name, Address, PAN, Email ID, Contact Number).
Part B: Captures the details of the amount accumulated/set apart and the proposed change. This includes:
- Details of the original Form 109 (Acknowledgment Number, Tax Year, etc.).
- The total amount accumulated and the amount that still remains unapplied.
- The original purpose and the new proposed purpose.
- The date of the resolution passed by the trustee/governing body/managing committee approving the change.
- The specific reason for the change of accumulation.
Verification: A declaration to be signed by a trustee or principal officer of the organisation.

6. Outcome and Processing Once Form 110 is filed on the portal, it is made available to the respective jurisdictional Assessing Officer (AO). The AO will review the application and pass an order (via a prescribed ITNS form/FN 111) either approving or declining the request. If approved, the NGO may utilize the accumulated amount towards the newly amended purpose.

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Form 110 Income Tax Rules 2026 pdf download and Key points

Form 110 Income Tax Rules 2026 pdf download and Key points

Form 110 Income Tax Rules 2026 pdf download

Form No. 110 – Frequently Asked Questions

Guidance Note on Form 110