Common application for non-profit registration and approval sets forms, filing requirements, cancellation, surrender, and re-application rules. Common application is prescribed for registration of a non-profit organisation and for approval for deduction purposes, with Form 104 for provisional registration or approval before the Commissioner of Income Tax (CPC) and Form 105 for other specified cases before the jurisdictional Principal Commissioner or Commissioner. The application must include the prescribed documents, information and undertakings, be furnished electronically with the required verification, and may lead to grant of registration, approval, or both together with a Unique Registration Number. The rule also provides for cancellation, surrender, withdrawal, re-application in limited circumstances, and correction of erroneous section code or nature of activity.