Change of accumulated income purpose requires electronic application, proper verification, and approval for compatible charitable use.

A registered no-profit organisation that has accumulated or set apart part of its regular income may seek a change in purpose by applying to the Assessing Officer in Form No. 110. The application must be furnished electronically, either under digital signature or through electronic verification code, and verified by the authorised person. On receipt of the application, and subject to the governing conditions, the Assessing Officer may permit application of the income for other charitable or religious purposes in India consistent with the organisation's objects, in Form No. 111.

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