- Shweta Verma
March 23, 2026
Form No. 105 - Form of application under section 332(3) or section 354(2) of IT Act,2025
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Form No. 105 is a common application form for,- (i) 181 any non-profit organisation seeking regular registration under section 332(3) (Table: Sl. Nos. 2 to 7) 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 approval under section 354(2) (Table: Sl. Nos. 2 to 5) 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-105-faqs
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Shweta Verma
CS Trainee View Full Profile
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