Forms › Tax Credits, Non-Profits & Registrations › Form 110

Form 110 — Application for change of purpose of accumulation

New form Compiled — pending CBDT Appendix III cross-check M · Tax Credits, Non-Profits & Registrations
New form — no earlier equivalent. Form 110 is introduced under the Income-tax Act, 2025.
New form numberForm 110
Old form number— none (new form) —
Act 2025 reference342(5)
CategoryM · Tax Credits, Non-Profits & Registrations
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 110?

Form 110 is the Income-tax Act, 2025 form titled “Application for change of purpose of accumulation”. It is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the earlier 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 110, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 110 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

Is Form 110 a new form?

Form 110 is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the old law. Application for change of purpose of accumulation.

From when does Form 110 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.