Form 110: Application to change the purpose of accumulated or set-apart income under section 342(5)
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Application to change the purpose of accumulated or set-apart income under section 342(5).
The NPO requests the Assessing Officer’s permission for a change of accumulated-income purpose in Form 110, linking the original Form 109 and the actual unapplied amount.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor New Form is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 186; Section 342(5), Section 342(1), Section 265, Section 342(2). Physical PDF pp 647-648; printed Gazette pp 2179-2180.
Rule 186 — connected rule text
186. Application under section 342(5) for change of purpose for which income has been accumulated or set apart.— (1) Where a registered no -profit organisation has accumulated or set apart any part of its regular income in accordance with the provisions of section 342( 1), it may request the Assessing Officer for the change of purpose for which such income is accumulated or set apart, by furnishing an application to the Assessing Officer in Form No. 110. (2) Form No. 110, shall be — (a) furnished electronically — (i) under digital signature, if the return of income is required to be furnished under digital signature; or (ii) through electronic verification code in a case not covered under sub-clause (i); and (b) verified by the person who is authorised to verify the ret urn of income under section 265, as applicable to the applicant. (3) The Assessing Officer may, on an application received under sub -rule (1) and subject to the provisions of section 342(2), allow the registered non -profit organisation to apply its income for such other charitable or religious purposes in India which are in conformity with its objects, in Form No. 111. [PDF PAGE 144] 1676 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Completed field illustration
Fictional data, not for filing. The project NPO later requests a change for the unapplied portion of its assumed reading-room accumulation.
| Form field / block | Completed fictional entry |
|---|---|
| Part A: NPO / PAN / address / contact | Example Education Project NPO / synthetic ZZZTE0001Z / 12 Model Road, Pune / project@example.invalid |
| Original TY / Form 109 date / acknowledgement | 2026-27 / 30 September 2027, assumed / MODEL-F109-110, not real |
| Ending TY / original accumulation | 2029-30 / Rs 5,00,000 |
| Amount already applied / amount remaining | Rs 1,00,000 / Rs 4,00,000, assumed records |
| Amount for which purpose change requested | Rs 4,00,000 |
| Original purpose / proposed purpose | Build and equip reading room / acquire accessible digital reading equipment for the same public education objects |
| Resolution / reason | 1 June 2028, hypothetical / original premises unavailable, assumed documentary evidence |
| Verification | Trustee model NOT SIGNED |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- 5,00,000 - 1,00,000 = 4,00,000 remaining.
- Requested change 4,00,000 does not exceed unapplied amount 4,00,000.
The request does not approve a new purpose, extend the accumulation period or permit use outside the NPO’s objects. The Assessing Officer’s section 342(6) decision is a distinct Form 111.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 186. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 110 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.