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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
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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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