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    <title>Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income</title>
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    <description>Registered non-profit organisations seeking to accumulate or set apart part of their regular income under section 342(1) must furnish the prescribed statement to the Assessing Officer in Form No. 109 on or before the due date for filing the return of income. The statement must be filed electronically, either under digital signature or electronic verification code.</description>
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      <description>Registered non-profit organisations seeking to accumulate or set apart part of their regular income under section 342(1) must furnish the prescribed statement to the Assessing Officer in Form No. 109 on or before the due date for filing the return of income. The statement must be filed electronically, either under digital signature or electronic verification code.</description>
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