https://www.taxtmi.com/news?id=72036 Form 109 is an annual electronic statement for a registered non-profit organisation to report regular income accumulated or set apart under section 342(1) of the Income Tax Act, 2025. It must be furnished on the e-filing portal before the due date for filing the return of income and includes details of the amount, purpose, period of accumulation, prior-year accumulations, and any non-application due to injunction or court order. The reported amount may be claimed in a subsequent return for application within five tax years. en-us Tue, 31 Mar 2026 18:00:05 +0530 Tue, 31 Mar 2026 18:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=72036 Form 109 is an annual electronic statement for a registered non-profit organisation to report regular income accumulated or set apart under section 342(1) of the Income Tax Act, 2025. It must be furnished on the e-filing portal before the due date for filing the return of income and includes details of the amount, purpose, period of accumulation, prior-year accumulations, and any non-application due to injunction or court order. The reported amount may be claimed in a subsequent return for application within five tax years. News - Tue, 31 Mar 2026 18:00:05 +0530 https://www.taxtmi.com/news?id=72036