Quick Summary
The Central Board of Direct Taxes (CBDT) has redesigned the provisional registration form for non-profit organisations under the new Income-tax Act, 2025, cutting data points, automating filing, and making compliance faster and easier than ever before. An Overview of Revamped Form 10A As part of the "Taxpayer Information Series," the Income Tax Department has introduced a sweeping set of simplified tax forms under the Income-tax Act, 2025, which takes effect from April 1, 2026. The new forms
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FAQ :
Form No. 104 is the new common application form for non-profit organisations seeking provisional registration or approval under the Income-tax Act, 2025, replacing the previous Form No. 10A.
The new Form No. 104, along with other simplified tax forms under the Income-tax Act, 2025, takes effect from April 1, 2026.
Form 104 is required for new non-profit organisations seeking registration and for registered non-profit organisations or armed forces funds seeking provisional approval for donations to be eligible for deduction.
The new form is substantially simplified, requires fewer documents, offers auto-population of details, and removes the need for certain disclosures like past income break-ups and asset/liability details, leading to faster processing and easier compliance.
Yes, required documents include the instrument of creation (like a Trust Deed), registration certificate, FCRA certificate (if applicable), and potentially annual accounts and a note on proposed activities.
Yes, the revamped Form No. 104 has a new structure including parts for personal information, general and regulatory information, qualifying questions, details of incorporation, existing registrations, office bearers, beneficial ownership, and return of income filing status.
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