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    <title>Application under section 342(5) for change of purpose for which income has been accumulated or set apart</title>
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    <description>A registered no-profit organisation that has accumulated or set apart part of its regular income may seek a change in purpose by applying to the Assessing Officer in Form No. 110. The application must be furnished electronically, either under digital signature or through electronic verification code, and verified by the authorised person. On receipt of the application, and subject to the governing conditions, the Assessing Officer may permit application of the income for other charitable or religious purposes in India consistent with the organisation&#039;s objects, in Form No. 111.</description>
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      <description>A registered no-profit organisation that has accumulated or set apart part of its regular income may seek a change in purpose by applying to the Assessing Officer in Form No. 110. The application must be furnished electronically, either under digital signature or through electronic verification code, and verified by the authorised person. On receipt of the application, and subject to the governing conditions, the Assessing Officer may permit application of the income for other charitable or religious purposes in India consistent with the organisation&#039;s objects, in Form No. 111.</description>
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