- Shweta Verma
March 24, 2026
Form-109. Statement of accumulation or setting apart of regular income under section 342(1)
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FN 109 is a statement to be furnished electronically/digitally by a registered non-profit organisation willing/opting to accumulate or set-apart a part of regular income under section 342(1) of the Act for application in subsequent tax-years for a period not exceeding 5 tax-years.
https://www.incometaxindia.gov.in/documents/d/guest/form-109-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile
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