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Form No. 111

Order under section 342(6) on the request for change of purpose of accumulation or setting apart of income

Prescribed under rule 186 · Rule 186

Part A: Particulars ofthe Applicant

1.

Name:

(refer Note 1)

2.

Address:

(refer Note 2)

3.

Permanent Account Number (PAN):

4.

E-mail Id:

5.

Contact Number:

Country

Code

Number

(drop

down)

Part B: Other Details

6.

Details of application filed under section 342(5) for change of purpose:

(a)

Date:

(b)

Acknowledgement Number:

7.

Date(s) of opportunities for hearing given:

8.

Document Identification Number:

Part C: Approval under section 342(6)

After due consideration, ____________________ (name of registered non-profit organisation) is hereby allowed to apply its income for such other charitable or religious purposes in India as specified in Table below which are in conformity with its objects.

Sl. No.

Tax Year

Amount accumulated

Purpose of accumulation as per Form No. 109

Changed purpose being allowed

1.

2.

(Repeat, if

required)

Part D: Rejection under section 342(6)

After due consideration, (name of registered non-profit organisation) for change of purpose for which income has been accumulated or set apart, is hereby rejected for the following reasons:

(1)

(2)

Place: Signature:

Date: Name of the Assessing Officer:

Designation:

Notes:

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

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. The Assessing Officer is to fill either Part C or Part D in order to give approval or reject the application of the applicant filed in Form No. 110.

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

5. The amount mentioned in this form is to be filled in rupees unless stated otherwise.

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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