Form FN 110 Filing Made Mandatory for NGOs Altering Accumulation Plans

Last updated: 10 April 2026

Save Share

Quick Summary

India's new Income-Tax Act 2025 introduces Form FN 110, a mandatory digital application for registered non-profit organisations (NPOs) wishing to change the intended use of funds they have previously accumulated. This form, which has no predecessor under the old tax rules, must be filed electronically to seek approval from the Income Tax Department before utilising the funds for a new purpose. It is part of a three-step process involving Forms FN 109 and FN 111, and crucially, cannot be edited once submitted.

When India replaced the Income-tax Act, 1961 with the sweeping Income-tax Act, 2025 effective from April 1, 2026, it brought in a completely new set of forms, rules and section numbers. One of the most critical new forms for the country's vast ecosystem of registered non-profit organisations (NPOs) is FN 110: the application for change of purpose of accumulation or setting apart of income under Section 342(5) of the Income-tax Act, 2025, read with Rule 186 of the Income Tax Rules, 2026. This

Daily Limit Reached

You have reached your daily limit of 2 Free News

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited News Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

FAQ :

Form FN 110 is a new digital application required by registered non-profit organisations (NPOs) in India to seek approval for changing the original purpose of accumulated income, as declared in Form FN 109.

Any registered non-profit organisation that has accumulated income and now wishes to amend the stated purpose for utilising those funds must file Form FN 110.

Yes, Form FN 110 is mandatory for any registered NPO that decides to change the purpose for which income was accumulated or set apart, from what was originally declared in Form FN 109.

Form FN 110 is triggered by the decision to change the purpose of accumulated funds; it is an event-driven requirement and does not have a fixed annual deadline.

No, Form FN 110 can only be filed electronically through the Income Tax e-Filing portal.

After submission and subsequent acceptance by the jurisdictional officer via Form FN 111, the NPO can legally utilise the accumulated funds for the newly approved purpose.

2088 Views Comment Share Income Tax Report

News posted by

CCI News Desk

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

View News

Comments :