Forms › Pension Funds, Provident Funds & Final Provisions › Form 174

Form 174 — Application for notification as a Pension Fund

Compiled — pending CBDT Appendix III cross-check R · Pension Funds, Provident Funds & Final Provisions
Replaces old Form 10BBA. Under the Income-tax Act, 2025, this compliance now uses Form 174.
New form numberForm 174
Old form number10BBA
Act 2025 referencePension fund
CategoryR · Pension Funds, Provident Funds & Final Provisions
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 174?

Form 174 is the Income-tax Act, 2025 form titled “Application for notification as a Pension Fund”. It replaces the earlier Form 10BBA 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 Pension Funds, Provident Funds & Final Provisions category, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 174, reviewed by our Chartered Accountants, is being added.

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 10BBA?

Under the Income-tax Act, 2025, old Form 10BBA is replaced by Form 174 — Application for notification as a Pension Fund. It applies to Tax Year 2026-27 onwards.

From when does Form 174 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 175 (was 10BBB)
Intimation by a Pension Fund of investment
Form 176 (was 10BBC)
Certificate of an accountant for Pension Fund compliance
Form 177 (was 10BBD)
Statement of eligible investment received
Form 178 (was 10-II)
Statement of exempt income (Schedule VI)
Form 179 (was 10-IJ)
Certificate to be issued by an accountant (Schedule VI)
Form 180 (was 9)
Application for grant of approval to a fund (Schedule VII)
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.