Application for registration or approval: Form 10AB mandates detailed organizational, financial and registration disclosures, including beneficial ownership.

Form No. 10AB prescribes the application and disclosure framework for registration or approval under the Income-tax rules, requiring identification (PAN, section code, nature and constitution), incorporation and registration details, objects, irrevocability of deed, and registrations with tax portals or foreign contribution regimes. It mandates governance and beneficial ownership disclosures, detailed statements of assets, liabilities, institutions managed, business undertakings, bank accounts, land and building particulars, income sources including grants and CSR receipts, and requires specified self-certified documentary attachments and prior accounts/audit reports.

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