- Shweta Verma
March 28, 2026
Form 180 - Form of application for grant of approval to an employee welfare fund
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Form 180 is prescribed for making an application by an employee welfare fund (i.e. a fund established for notified purposes for the welfare of employees or their dependents) to seek approval of the competent authority (i.e. the Principal CIT/CIT having jurisdiction). Such fund is required to be constituted as a Trust, with the employees being members thereof. This approval grants the fund a pass-through status under the Income-tax Act, meaning that income generated by the fund can be passed to the investors/members without the fund itself being taxed, subject to specific conditions.
https://www.incometaxindia.gov.in/documents/d/guest/form-180-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile
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