Quick Summary
The Income Tax Department has introduced Draft Form No. 104, a comprehensive application form for granting provisional registration or provisional approval to charitable trusts, societies, Section 8 companies and other non-profit organisations under the Income-tax Act, 2025. The draft form provides
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1 Year PLAN
1999
(Excl. of GST ₹359)
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3499
(Excl. of GST ₹629)
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999
(Excl. of GST ₹179)
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FAQ :
Draft Form 104 is for granting provisional registration or provisional approval to charitable trusts, societies, Section 8 companies, and other non-profit organisations under the Income-tax Act, 2025, for entities whose activities have not yet commenced.
Applicants seeking provisional registration under section 332(3) where activities have not commenced, or provisional approval under section 354(2) for the purposes of section 133(1)(b)(ii), or both, are eligible to use Form 104, provided they meet the eligibility conditions.
If activities have already commenced, the applicant must file Form No. 105 instead of Form 104. Form 104 is exclusively for pre-commencement registration.
Form 104 requires detailed disclosures including basic applicant details (PAN, contact, nature of activities), legal structure, objects of the organisation, recognition under other laws, and complete details of key persons and beneficial owners.
Mandatory annexures include self-certified documents such as trust deeds or incorporation documents, registration certificates, FCRA registration (if applicable), past rejection orders (if any), annual accounts for the previous three years, and a detailed note on proposed activities.
Key conditions include that provisional registration cannot be granted if the trust is revocable, potential consequences if religious expenditure exceeds 5% of total income, and restrictions on certain combinations of section codes.
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