- Shweta Verma
March 23, 2026
Form No. 104 - Form of application under section 332(3) or section 354(2) of IT Act, 2025
-
1
Views
0
Comments
- Share
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.
https://www.incometaxindia.gov.in/documents/d/guest/form-104-faqs
Author Bio
Shweta Verma
CS Trainee View Full Profile
Comments
- Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Re
- Review of Foreign Direct Investment (FOi) policy on Insurance Sector
- Companies (Accounting Standards) Amendment Rules, 2026
- Frequently Asked Questions (FAQs) on Liquidation and Voluntary Liquidation Forms
- Frequently Asked Questions (FAQs) on Liquidation Process
Be the first to leave a comment for this Article