Forms › Tax Credits, Non-Profits & Registrations › Form 111

Form 111 — Order on request 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 111 is introduced under the Income-tax Act, 2025.

New form numberForm 111

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 111?

Form 111 is the Income-tax Act, 2025 form titled “Order on request 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 111, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 111 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 111 a new form?

Form 111 is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the old law. Order on request for change of purpose of accumulation.

From when does Form 111 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.

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.

Form 111 — Order on request for change of purpose of accumulation

What is Form 111?

Transitional rule — which form applies?

Frequently asked questions

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