Various Form to be furnished by the trust or institution

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.... 104 Provisional registration / provisional approval of new NPO, trust, charitable/religious institution 10A Sec. 332 / 354 Form 105 Regular registration / approval; re-registration, renewal, modification etc. 10AB Sec. 332 / 354 Form 106 Order granting provisional registration/approval or rejecting application 10AC Sec. 332 / 354 ....

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.... Sec. 354 Form 114 Certificate of donation issued to donor 10BE Sec. 354 ITR-7 Return of income of charitable/religious trust / NPO where applicable ITR-7 Sec. 263 Registration stage - Forms 104 to 107 Form 104 - Provisional Registration This is the starting point for a new charitable/religious trust or NPO which has not commenced its act....

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....ion of tax exemption framework. Form 105 is the consolidated application for registration under section 332 and/or approval under section 354. Form 106 - Department's provisional order This is not an application by the assessee. It is the order issued after Form 104. Form 106 is generated for granting provisional registration/provisional approval or rejecting the application. ....

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....ax years. Form 110 - Change of purpose Where income has already been accumulated/set apart and the NPO wants to change the purpose for which it was accumulated, Form 110 becomes relevant. This connects with section 342(5). Form 111 - Order on change of purpose This is the corresponding order under section 342(6). Therefore: 109 → application/statement for accumulation ....