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Income-tax Rules, 2026 | Rule 186 of 333

Rule 186 - Application to change the purpose of accumulated income

Reviewed by CA Nikhil Gupta · Last reviewed 29 August 2026

Local extract available Legacy mapping: Section 11(3A), 1961 Act

186Rule number
1028Local text characters
2Linked Forms

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

Application under section 342(5) for change of purpose for which income has been accumulated or set apart. 186. (1) Where a registered non-profit organisation has accumulated or set apart any part of its regular income under section 342(1), it may request the Assessing Officer for a change of the purpose for which such income is accumulated or set apart, by furnishing an application in Form No. 110. (2) Form No. 110 shall be furnished electronically - under digital signature if the return of income is required to be furnished under digital signature, or otherwise through electronic verification code - and shall be verified by the person authorised to verify the return 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 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.

Local extract SHA-256: c4467697aecd84f3b40fc19e10ac53eb4296956b6a304dabdcad11788960868f. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

Rule map

Related sections

Use the title and official text to identify the governing section; no local section reference is asserted.

Related Forms

Form 110 Form 111

Finin2min implementation framework

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Evidence and control

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Consequence

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Transaction application

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Authority, consent and execution

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Evidence and retention checklist

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Limitation, forum and remedies

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Cross-law overlays

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Finin2min Q&A

Is this page the notified Rule?

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What should be verified immediately before use?

Effective date, amendment history, forms or utilities, filing channel, authentication method, due date, fees, transition from the 1962 Rules and any judicial interpretation.

Finin2min | Income-tax Rules, 2026 | Educational and professional reference. The current official law, Gazette, portal and judicial treatment control.

Source and review trail

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Official starting point
www.incometaxindia.gov.in

Page source links