March 23, 2026

Submitted By: Shweta Verma

Form No. 104 - Form of application under section 332(3) or section 354(2) of the Income-tax Act, 2025

Form No. 104 is a common application form for,- (i) 181 any non-profit organisation seeking provisional registration under section 332(3) (Table: Sl. No. 1) of the Income-tax Act, 2025 (the Act) for claiming benefits applicable to registered non-profit organisations under the Act, or (ii) any registered non-profit organisation or any regimental Fund or Non-public Fund established by the armed forces of the Union, referred to in Schedule VII (Table: Sl. No. 1) of the Act, seeking provisional approval under section 354(2) (Table: Sl. No. 1) of the Act so that the donations received by the registered non-profit organisation or the funds, become eligible for deduction under section 133(1)(b)(ii) of the Act.