FN 110– Frequently Asked Questions

Application for change of purpose of accumulation or setting apart of income under section 342(5) of the Income-tax Act, 2025

Name of form as per I.T. Rules, 1962	NA	Name of form as per I.T. Rules, 2026	FN 110
Corresponding section of I.T. Act, 1961	NA	Corresponding section of I.T. Act, 2025	342(5)
Corresponding Rule of I.T. Rules, 1962	NA	Corresponding Rule of I.T. Rules, 2026	RN 186

1: What is FN 110 ?

Ans: FN 110 is an application to be furnished digitally/electronically seeking approval for the proposed amendment to the original purpose, as mentioned in FN 109 filed, for which the amount of income was accumulated/set-apart for a particular tax-year.

2: Who should file FN 110?

Ans: Any registered non-profit organisation opting to amend the purpose of accumulation/set-apart of any particular tax-year from the original purpose stated in FN 109 filed is required to file FN 110

3: Is FN 110 mandatory?

Ans: FN 110 is mandatory for those registered non-profit organisation who are opting to amend the purpose of accumulation/set-apart of any particular tax-year from the original purpose stated in FN 109 filed

4: What is the time limit for filing FN 110?

Ans: FN 110 is required to be filed as per the requirement whenever a change purpose of accumulation or set-apart is opted.

5: Where can I file FN 110 and to which authority is it required to be furnished to ?

Ans: FN 110 is required to be furnished electronically to Commissioner of Income Tax (CPC) on the e-filing portal and the same shall be made available to the jurisdictional Officer for approving or declining the application for change of purpose so proposed in FN 110.

6: What happens after I file FN 110 ?

Ans: Upon successful filing of FN 110 and its subsequent acceptance by the jurisdictional Officer in FN 111, the registered non-profit organisation may utilize the amount so accumulated or set-apart towards the amended purpose as approved.

7: Can I edit FN 110 after submission?

Ans: No. Once FN 110 is submitted, it cannot be edited. Ensure all details are correct before submission.

8: While filling Part A of FN 110, can I leave PAN blank?

Ans: A valid PAN is mandatory for all applicants filling the form and FN 110 cannot be filed in absence of PAN.

9: Can FN 110 be filed offline?

Ans: No. FN 110 can only be submitted online through the Income Tax e-Filing portal.

10: Why is FN 110 important?

Ans: FN 110 is an important application to be made for making amendment to the purpose of utilizing the amount accumulated/ set-apart in FN 109.

Change of purpose for accumulated income requires online FN 110 filing and approval before amended utilisation. FN 110 is the prescribed digital application for a registered non-profit organisation seeking approval to amend the original purpose stated in FN 109 for income accumulated or set apart for a particular tax year. The form is mandatory when such amendment is proposed, must be filed online through the e-filing portal, requires a valid PAN, and cannot be filed offline or edited after submission. After filing and acceptance in FN 111, the accumulated or set-apart amount may be applied toward the amended purpose as approved.