Forms › Tax Credits, Non-Profits & Registrations › Form 109

Form 109 — Statement of accumulation of income

Compiled — pending CBDT Appendix III cross-check M · Tax Credits, Non-Profits & Registrations
Replaces old Form 10. Under the Income-tax Act, 2025, this compliance now uses Form 109.
New form numberForm 109
Old form number10
Act 2025 reference342(1)
CategoryM · Tax Credits, Non-Profits & Registrations
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 109?

Form 109 is the Income-tax Act, 2025 form titled “Statement of accumulation of income”. It replaces the earlier Form 10 used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the Tax Credits, Non-Profits & Registrations category and relates to Section 342 of the Act, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 109, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 109 is governed under Section 342 of the Income-tax Act, 2025.
🔎 Verify in the official Act (PDF)

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 10?

Under the Income-tax Act, 2025, old Form 10 is replaced by Form 109 — Statement of accumulation of income. It applies to Tax Year 2026-27 onwards.

From when does Form 109 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Related forms in this category

Form 102 (was 71)
Application for credit of TDS
Form 103 (was 7)
Notice of demand
Form 104 (was 10A)
Application for provisional registration / provisional appro...
Form 105 (was 10AB)
Application for registration of an NPO / approval for deduct...
Form 106 (was 10AC)
Order for provisional registration / approval or rejection
Form 107 (was 10AD)
Order for grant of registration / approval or cancellation
Not sure which form applies to your case?

Our Chartered Accountants handle the filing end-to-end — TDS certificates, audit reports, trust/NGO compliance and more.

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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.