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

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.