Form 104 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Form 104 is the application a new non-profit organisation or fund makes when it has not yet started its activities and wants provisional registration, provisional approval for donation deduction, or both. This article describes the form as printed, Part by Part, as per the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026. Later notifications should be checked before you act.
Form 104 is prescribed by rule 181(1) and is used only where the activities of the applicant have not commenced. It goes to the Commissioner of Income Tax (CPC). It has Part A (who the applicant is) and Part B (six groups of information), an undertaking and 14 Notes. If the activities have already commenced, the form itself says it is not applicable and Form 105 is the form to use.
Where the form comes from
Rule 181 of the Income-tax Rules, 2026 is headed as the common application for registration of a non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii). Its Table in sub-rule (1) has two rows. In the first row, an application for provisional registration or approval made under section 332(3) (Table: serial number 1) or section 354(2) (Table: serial number 1) is made in Form 104 to the Commissioner of Income Tax (CPC). In the second row, other applications go in Form 105 to the Principal Commissioner or Commissioner having jurisdiction over the applicant. Our post on rule 181 and Forms 104 and 105 covers the rule; this article is about the form.
Two Sections of the Income-tax Act, 2025 sit behind it. Section 332 lets the listed kinds of person (public trusts, registered societies, certain companies, universities and educational institutions, institutions financed by the Government and others) apply for registration as a registered non-profit organisation, provided they are formed for charitable or public religious purposes and their properties are held under an irrevocable trust as that section describes. See section 332 of the Income-tax Act, 2025. Section 354 lets a registered non-profit organisation apply for approval for the purposes of the donation deduction in section 133(1)(b)(ii); see sections 354 and 354A.
If you are setting up a trust, society or company for charitable purposes and want the registration route planned, our 12A, 80G and CSR registration team can walk through it.
What rule 181 says about this form
- Electronic furnishing and verification (sub-rule 3). The application is furnished electronically, under digital signature if the return of income has to be furnished under digital signature, otherwise through an electronic verification code. It is verified by the person authorised to verify the return of income under section 265 as applicable to the applicant.
- Order (sub-rule 4). On receipt of Form 104 the Commissioner of Income Tax (CPC) passes a written order in Form 106 issuing a 16-digit alphanumeric Unique Registration Number and granting registration under section 332(8) or approval under section 354(4), or both.
- Non-est (sub-rule 5). Form 104 is considered non-est and is not proceeded with where the activities have commenced or the applicant has been registered under a specified provision.
- Cancellation (sub-rules 6 and 7). The registration or approval and the number may be cancelled after a hearing if Form 104 contains false or incorrect information or does not meet sub-rule (3). On cancellation they are treated as never granted.
- Surrender (sub-rules 8 and 9). The applicant may surrender what was granted, if it has claimed no benefit in any return and gives an undertaking of no future claim; the grant is then deemed never made.
The rule prints no separate time limit for Form 104. For the time limits for the application itself, read section 332(3) through the linked post.
Part A: particulars of the applicant
Part A has five rows: name, address, Permanent Account Number, e-mail identity and contact number (country code and number). Note 1 says the name must be the full name of the applicant, being the non-profit organisation or fund. Note 2 says the address must include flat or door or building, road or street or block or sector, area or locality, post office, town or city or district, state, country and pin code. The corrigendum G.S.R. 286(E) (item 40) corrected the contact-number row of Part A by omitting two words; nothing else in the form is changed by it.
Part B: other information
Part B is arranged in six numbered groups. The rows are summarised below.
| Group | Rows | What it asks |
|---|---|---|
| I. Basic Details | 6 to 10 | The application type (section code), whether activities have commenced, whether the trust is irrevocable as per the trust deed, whether any earlier application was rejected, and whether religious expenditure exceeded 5 per cent of total income in any tax year |
| II. Incorporation / Constitution Details | 11 to 16 | Nature of applicant, nature of activities (charitable, public religious, or both), whether formed under an instrument, date and unique number of formation and the authority granting it, the objects, and the charitable purpose if "advancement of any other objects of general public utility" is selected |
| III. Recognition Details | 17 and 18 | Whether recognised under any law other than the Income-tax Acts, and a table of the law or portal, dates, unique recognition number and recognising authority |
| IV. Office Bearers Details | 19 and 20 | Every author, founder, settlor, trustee, member of society or governing council, director, shareholder holding 5 per cent or more, or office bearer, and the beneficial owners (5 per cent or more) of any person who is not an individual |
| V. Return Details | 21 | Whether the return of income has been filed for the last tax year for which the due date has expired |
| VI. Attachments | 22 | Other details as a separate enclosure, as per Note 13 |
Serial number 6 is where the section code is chosen (Note 3). The three codes are shown below.
| Section code | Application made under | Meaning |
|---|---|---|
| 01 | section 332(3) (Table: serial number 1) | Provisional registration where the activities have not commenced |
| 02 | section 354(2) (Table: serial number 1) | Provisional approval where the activities have not commenced, for the purposes of section 133(1)(b)(ii) |
| 03 | Both | Both of the above |
The Notes
The Notes govern the rows. The ones that change what the applicant can do are these:
- Note 3(b), Note 4 and Note 5. If the activities have commenced on the date of application the form is not applicable and Form 105 is required. If "No" is selected at serial number 8 (irrevocable trust), the application for provisional registration or approval cannot be made, as per section 332(2)(b). Note 3(b) also speaks of "Yes" at serial number 8 in connection with code 02 being disabled; the two Notes do not read alike on their face, so check the official text for that point.
- Note 6. The code lists for "Nature of Applicant": 01 public trust, 02 society, 03 company, 04 university or affiliated educational institution, 05 institution financed by the Government or a local authority, 06 persons referred to in Schedule III and Schedule VII, 07 person notified by the Board, and 08 a registered non-profit organisation or a person in Schedule VII (Table: serial number 1), described as a regimental fund or non-public fund established by the armed forces of the Union. Further sub-lists (codes 09 to 28) split code 06 into investor protection funds, specified bodies, specified funds and specified universities, hospitals and other institutions.
- Note 7. The option "Public Religious" is not applicable if code 02 has been selected at serial number 6.
- Note 8. "Formation" means incorporation, creation or registration under the statute in which the applicant is formed; "unique number" means the registration number under that law, such as the company identification number.
- Note 9. Seven objects to choose from: relief of poor, education, medical relief, yoga, preservation of environment, preservation of monuments or places or objects of artistic or historic interest, and advancement of any other objects of general public utility.
- Notes 10 to 12. Options for recognition under other laws (for example registration under the Foreign Contribution (Regulation) Act, 2010 or the Securities and Exchange Board of India Act, 1992; check those laws); the relation-with-applicant list (author, trustee, director, founder, settlor, secretary and others); and the identification codes (1 for PAN; 2 passport number, 3 elector's photo identity number and 4 taxpayer identification number of the country of residence where PAN is not available).
- Note 14. Some of the information would be pre-filled to the extent possible.
Annexures (Note 13)
Note 13 lists eight annexures for serial number 22: A-1 self-certified copy of the trust deed; A-2 the instrument under which the applicant is created; A-3 the document evidencing creation where there is no instrument; A-4 registration with the Registrar of Companies, Firms and Societies or Public Trusts; A-5 registration under the Foreign Contribution (Regulation) Act, 2010, if any; A-6 an order of rejection or cancellation of earlier registration or approval; A-7 annual accounts for the three preceding years where the answer to serial number 21 is "No" and the applicant existed in earlier years (a self-certified nil declaration for any year without audited accounts); and A-8 a detailed note on the proposed activities.
Undertaking
The form ends with an undertaking, not a separate verification. The signatory affirms the capacity in which the form is filed, that he or she is authorised and competent, and that the details are true and correct as far as the signatory knows and believes. The applicant undertakes to communicate any later change in the terms of the organisation or its governing rules, and affirms that it is applying for provisional registration or approval and that its activities have not commenced on or before the date of the application. It carries place, date, signature, name and designation.
Need help with registration of a non-profit organisation?
Choosing the right section code and assembling the annexures is where applications tend to go wrong. If you want a second pair of eyes on the trust deed, the objects clause and the office-bearer details before the application goes in, talk to our 12A, 80G and CSR registration desk.
Key takeaways
- Form 104 is for applicants whose activities have not commenced; otherwise Form 105 applies.
- It goes to the Commissioner of Income Tax (CPC) under rule 181(1), and the order comes in Form 106.
- Part A identifies the applicant; Part B has six groups, from basic details to attachments.
- Section code 01 is provisional registration, 02 is provisional approval and 03 is both.
- Annexures A-1 to A-8 are listed in Note 13.
Read next
- Rule 181: registration of a non-profit organisation in Forms 104 and 105
- Form 105 under the Income-tax Rules, 2026: application for registration
- Forms 108, 109 and 110: deemed application, option and accumulation
- Section 332 of the Income-tax Act, 2025
Disclaimer: Based on the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, as consulted on 2 October 2026. It explains the words of the rules and forms only; later notifications, the forms and utilities on the e-filing portal, circulars and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.