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Form No. 106

Order for provisional registration under section 332 or provisional approval under section 354

Prescribed under rule 181 · Rule 181

Part A: Particulars of the Applicant

1.

Name:

(refer Note 1)

2.

Address:

(refer Note 2)

3.

Permanent Account Number (PAN):

Part B: Details of Registration or Approval granted

4.

Document Identification Number:

5.

Nature of activities:

(vii) Charitable

(viii) Public Religious

(ix) Public Religious and Charitable

6.

Section in which provisional registration/provisional approval is being granted (select one or more):

332(8) / 354(4)

7.

Unique Registration Number:

8.

Date of provisional registration/provisional approval:

9.

Tax year or years for which the trust or institution is provisionally registered or provisionally approved:

Part C: Conditions subject to which registration/approval is being granted

10

Application of Income

(a) any income of the registered non-profit organisation shall not be applied, other than for its objects;

(b) the registered non-profit organisation shall not apply any part of its total income for private religious pur- poses (which does not enure for the benefit of the public);

(c) the registered non-profit organisation, created or established after the commencement of this Act for chari- table purpose, shall not apply any part of its income for the benefit of any particular religious community or caste other than the Scheduled Castes or the Scheduled Tribes or backward classes or women and chil- dren;

11.

Conditions in respect of carrying out commercial activities

(a) the registered non-profit organisation (other than a registered non-profit organisation carrying out ad- vancement of any other object of general public utility) shall not carry out any commercial activity unless such commercial activity is incidental to the attainment of the objectives of the registered non-profit or- ganisation;

(b) the registered non-profit organisation, carrying out advancement of any other object of general public util- ity, shall not carry out any commercial activity unless such commercial activity is undertaken in the course of actual carrying out of advancement of any object of the general public utility;

(c) the aggregate receipts from the commercial activity or activities carried out by the registered non-profit organisation, carrying out advancement of any other object of general public utility, shall not exceed 20% of the total receipts of such registered non-profit organisation of the relevant tax year.

12.

Books of accounts

(a) Separate books of account shall be maintained by the registered non-profit organisation in respect of the commercial activity that is incidental to the attainment of the objectives;

(b) the registered non-profit organisation, carrying out advancement of any other object of general public util- ity, shall maintain separate books of accounts for any commercial activity undertaken by it.

13.

Compliance with the requirements of law and conditions

(a) the registered non-profit organisation shall not carry out any activity which is not genuine or is not being carried out in accordance with all or any of the conditions subject to which it was registered;

(b) the registered non-profit organisation shall comply with the requirements of any other law.

14.

True and complete disclosure

The form for registration/approval in Form No. 104 shall be duly filled in by providing all the information or documents and no false or incorrect information or documents have been provided.

Part D: Details of the Authority passing the order:

15.

Name:

16.

Designation:

Notes:

1. The name shall include full name of the Applicant being non-profit organisation or fund.

2. The address shall include flat/door/building, road/street/block/sector, area/locality, post office, town/city/district, state, country and pin code.

3. Some of the information in the form would be pre-filled to the extent possible.

Source: Income-tax Rules, 2026, Appendix III – notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. Reproduced for reference; the layout of the official Gazette form may differ slightly. Please verify with the official notification.

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