TaxTMI 
TaxTMI 
Form 110 – Frequently Asked Questions
X X X X Extracts X X X X
X X X X Extracts X X X X
....orm 110 – Frequently Asked Questions<BR>Income Tax<BR>Dated:- 31-3-2026<BR><BR>FN 110- Frequently Asked Questions Application for change of purpose of accumulation or setting apart of income under section 342(5) of the Income-tax Act, 2025 Name of form as per I.T. Rules, 1962 NA Name of form as per I.T. Rules, 2026 FN 110 Corresponding section of I.T. Act, 1961 NA Corresp....
X X X X Extracts X X X X
X X X X Extracts X X X X
....onding section of I.T. Act, 2025 342(5) Corresponding Rule of I.T. Rules, 1962 NA Corresponding Rule of I.T. Rules, 2026 RN 186 1: What is FN 110 ? Ans: FN 110 is an application to be furnished digitally/electronically seeking approval for the proposed amendment to the original purpose, as mentioned in FN 109 filed, for which the amount of income was accumulated/set-apart for ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....a particular tax-year. 2: Who should file FN 110? Ans: Any registered non-profit organisation opting to amend the purpose of accumulation/set-apart of any particular tax-year from the original purpose stated in FN 109 filed is required to file FN 110 3: Is FN 110 mandatory? Ans: FN 110 is mandatory for those registered non-profit organisation who are opting to amend the purpose of accu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mulation/set-apart of any particular tax-year from the original purpose stated in FN 109 filed 4: What is the time limit for filing FN 110? Ans: FN 110 is required to be filed as per the requirement whenever a change purpose of accumulation or set-apart is opted. 5: Where can I file FN 110 and to which authority is it required to be furnished to ? Ans: FN 110 is required to be furnishe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d electronically to Commissioner of Income Tax (CPC) on the e-filing portal and the same shall be made available to the jurisdictional Officer for approving or declining the application for change of purpose so proposed in FN 110. 6: What happens after I file FN 110 ? Ans: Upon successful filing of FN 110 and its subsequent acceptance by the jurisdictional Officer in FN 111, the registered n....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on-profit organisation may utilize the amount so accumulated or set-apart towards the amended purpose as approved. 7: Can I edit FN 110 after submission? Ans: No. Once FN 110 is submitted, it cannot be edited. Ensure all details are correct before submission. 8: While filling Part A of FN 110, can I leave PAN blank? Ans: A valid PAN is mandatory for all applicants filling the form and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....FN 110 cannot be filed in absence of PAN. 9: Can FN 110 be filed offline? Ans: No. FN 110 can only be submitted online through the Income Tax e-Filing portal. 10: Why is FN 110 important? Ans: FN 110 is an important application to be made for making amendment to the purpose of utilizing the amount accumulated/ set-apart in FN 109. =============<BR> News - Press release - PIB....