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The Income Tax Department of India, under the Central Board of Direct Taxes (CBDT), has officially introduced a new simplified and unified Form No. 112, replacing the erstwhile Form No. 10B and Form No. 10BB, effective April 1, 2026. This re-engineering initiative, under the Income-tax Act, 2025, in
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The new income tax form for registered non-profit organisations (NPOs) is Form No. 112.
Form No. 112 will be effective from April 1, 2026.
Form No. 112 will replace the erstwhile Form No. 10B and Form No. 10BB.
Any registered non-profit organisation whose total income exceeds the maximum amount not chargeable to income tax in a tax year must file Form No. 112.
Form No. 112 must be duly signed and verified by a Chartered Accountant.
The new form is a unified, simplified, and smart audit form that reduces compliance burden, minimises errors through technology-driven pre-filling and validations, and adapts its structure based on the organisation's size.
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