Rule 185 - Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income
Income-Tax Rules, 2026
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Disclosure requirements for registered non-profit organisations seeking to accumulate income through electronic filing of the prescribed statement. Registered non-profit organisations seeking to accumulate or set apart part of their regular income under section 342(1) must furnish the prescribed statement to the Assessing Officer in Form No. 109 on or before the due date for filing the return of income. The statement must be filed electronically, either under digital signature or electronic verification code.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Disclosure requirements for registered non-profit organisations seeking to accumulate income through electronic filing of the prescribed statement.
Registered non-profit organisations seeking to accumulate or set apart part of their regular income under section 342(1) must furnish the prescribed statement to the Assessing Officer in Form No. 109 on or before the due date for filing the return of income. The statement must be filed electronically, either under digital signature or electronic verification code.
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