- Shweta Verma
March 24, 2026
Form-108.-Form of exercise of option under section 341(7)
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FN 108 is a statement to be furnished electronically/digitally by a registered non-profit organisation that could not apply 85% of its income due to non-receipt of such income during the relevant tax year and is willing to exercise option u/s 341(7) of the I.T. Act,2025 for such amount to be treated as deemed application as per 341(5) of the I.T. Act,2025
https://www.incometaxindia.gov.in/documents/d/guest/form-108-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile
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