https://www.taxtmi.com/news?id=72035 Registered non-profit organisations may furnish FN 109 electronically or digitally to indicate accumulation or setting apart of regular income under section 342(1) of the Income-tax Act, 2025, for application in subsequent tax years for a period not exceeding five tax years. The form is mandatory for claiming the accumulated or set-apart amount, must be filed by the return due date, requires a valid PAN, and is submitted online to the Commissioner of Income Tax (CPC) through the e-filing portal. It cannot be edited after submission or filed offline. en-us Tue, 31 Mar 2026 17:54:51 +0530 Tue, 31 Mar 2026 17:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=72035 Registered non-profit organisations may furnish FN 109 electronically or digitally to indicate accumulation or setting apart of regular income under section 342(1) of the Income-tax Act, 2025, for application in subsequent tax years for a period not exceeding five tax years. The form is mandatory for claiming the accumulated or set-apart amount, must be filed by the return due date, requires a valid PAN, and is submitted online to the Commissioner of Income Tax (CPC) through the e-filing portal. It cannot be edited after submission or filed offline. News - Tue, 31 Mar 2026 17:54:51 +0530 https://www.taxtmi.com/news?id=72035