Accumulation of income reporting requires full disclosure of prior balances, application status, and court-related non-application details. Form No. 109 requires a registered non-profit organisation to report accumulation or setting apart of income under section 342(1), including applicant particulars, the purpose, amount and period of accumulation, the resolution date of the trustee, governing body or managing committee, and the starting and ending tax years. It also requires disclosure of prior accumulations, amounts applied, amounts remaining for application, sums treated as specified income under section 337, and any non-application caused by a court order or injunction. The form is signed by a trustee or principal officer and submitted to the Assessing Officer.