Form 105 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 105 is the main application for registration of a non-profit organisation under section 332 of the Income-tax Act, 2025, or for approval under section 354, or both. It is used where the activities have commenced, and for renewals, modifications of objects and re-applications. This article describes it as printed, 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, and as corrected by the corrigendum G.S.R. 286(E). Later notifications should be checked.
Form 105 is prescribed by rule 181(1) (Table, second row) and goes to the Principal Commissioner or Commissioner having jurisdiction over the applicant. It has Part A (the applicant) and Part B (ten groups, I to X), 18 Notes, an undertaking and annexures A-1 to A-17. The section code in Part B, serial number 8(f), decides which annexures are needed.
The rule and the sections behind it
Rule 181(1) sends two kinds of application to Form 105: registration or approval under section 332(3) (Table: serial numbers 2 to 7) and approval under section 354(2) (Table: serial numbers 2 to 5). Sub-rule (3) requires the application to be furnished electronically, under digital signature or through an electronic verification code as the rule describes, and verified by the person authorised to verify the return of income under section 265. See our post on rule 181 and Forms 104 and 105; the application for a new organisation whose activities have not commenced is in Form 104.
Section 332 allows the persons it lists to apply for registration as a registered non-profit organisation, for charitable or public religious purposes, with properties held under an irrevocable trust as that section describes; see section 332. Section 354 allows approval for the purposes of the donation deduction in section 133(1)(b)(ii); see sections 354 and 354A.
Registration and approval planning for trusts, societies and section 8 companies is something our 12A, 80G and CSR registration team handles regularly.
What the rule says around the form
- Order (sub-rule 10). On receipt of Form 105 the Principal Commissioner or Commissioner passes a written order in Form 107: granting registration or approval with a 16-digit alphanumeric Unique Registration Number, rejecting the application, rejecting it and also cancelling the registration or approval, or granting under one section code and rejecting under the other.
- Withdrawal (sub-rule 11). The application may be withdrawn if the request is made within seven days of filing.
- Re-application (sub-rules 12 to 14). After an order in Form 107 rejecting or cancelling, the applicant may re-apply in Form 105 within one month from the end of the month in which the order is passed, on the conditions printed in the rule (the ground of rejection, reasons given, and an undertaking about appeals). Only one such opportunity is allowed.
- Correction (sub-rule 15). An erroneous section code or nature of activity may be corrected by a request made before the order in Form 107 is passed.
Part A: particulars of the applicant
Five rows: name, address, Permanent Account Number, e-mail identity and contact number. Note 1 requires the full name of the applicant; Note 2 lists the parts of the address.
Part B: ten groups
The corrigendum (items 41 to 47, 49, 51 to 53) renumbers the group heads of Part B to run from I to X; the table gives them as corrected.
| Group | Rows | What it asks |
|---|---|---|
| I. General | 6 and 7 | Whether the trust is irrevocable as per the trust deed; whether an earlier application has been rejected |
| II. Application Details | 8 and 9 | Type of application (re-application, application with delay, application without delay); condonation of delay order, date and reference; application under section 332, 354 or both; section code; period of 5 or 10 years; for a re-application, the details of the earlier Form 105 and Form 107, the one-month test and the position on any appeal |
| III. Incorporation / Constitution Details | 10 to 15 | Nature of applicant; nature of activities; whether formed under an instrument; date and unique number of formation; objects; charitable purpose |
| IV. Recognition Details | 16 to 19 | Recognition under the earlier or the present Income-tax Act with provision, date, number and authority; recognition under any other law |
| V. Office Bearers Details | 20 and 21 | Office bearers with percentage of shareholding, identification and contact details; beneficial owners of any non-individual |
| VI. Operation Details | 22 to 25 | Institutions run (name, nature, category, address, ownership, person in charge); bank accounts; land and buildings held; for the object "advancement of any other object of general public utility", the commercial-activity details |
| VII. Assets and Liabilities | 26 and 27 | Whether the return has been filed for the last tax year whose due date has expired; if not, corpus, funds, liabilities and assets, with total liabilities and total assets |
| VIII. Income Details | 28 and 29 | Total income for the two preceding tax years; income received in the three preceding tax years by head (regular income, Government grants, CSR grants, other specific grants, corpus donations) |
| IX. Religious Activities | 30 and 31 | Whether there is expenditure of a religious nature and, if so, three years of total income, religious expenditure and percentage |
| X. Attachments | 32 | Other details as a separate enclosure, as per Note 16 |
Section codes (Note 4)
Under Note 4, the section code is chosen from Category I (section 332) where section 332 is selected at serial number 8(e), from Category II (section 354) where section 354 is selected, and one from each where both are selected.
| Category | Codes | Cases |
|---|---|---|
| I, section 332(3) Table serial number 2 | 01, 02 | Activities commenced and never registered under a specified provision (first-time application; re-application) |
| I, serial number 3 | 03 to 06 | Provisional registration granted and activities commenced |
| I, serial number 4 | 07 to 10 | Provisional registration due to expire and activities not commenced |
| I, serial number 5 | 11 to 14 | Registration due to expire, other than the row above |
| I, serial number 6 | 15 to 18 | Registration inoperative due to switching of regime under section 333 |
| I, serial number 7 | 19 to 22 | Registered organisation that has adopted or undertaken modification of its objects |
| II, section 354(2) Table serial numbers 2 to 5 | 23 to 26 | Activities commenced; provisional approval and activities commenced; provisional approval due to expire; period of approval due to expire |
Within each Category I row the last three codes correspond to application without delay, application with delay where delay has already been condoned, application with delay where condonation is requested with the application, and re-application under rule 181(12).
The other Notes
- Note 5 lists the codes for "Nature of Applicant" (01 public trust to 08 a registered non-profit organisation or a person in Schedule VII, described as a regimental or non-public fund of the armed forces), with sub-lists for codes 06 and 09 to 12.
- Note 6 makes "public religious" unavailable if a code from 23 to 26 is selected at serial number 8(f).
- Note 7 defines "formation" and "unique number". Note 8 lists the seven objects. Note 9 lists the provisions of the earlier Act and the provisions of the Income-tax Act, 2025 (codes 1 to 10) for serial number 17; check each law named. Notes 10 to 12 cover other-law recognition, relation with the applicant and identification codes. Note 13 covers institutions and their category (charitable, religious, commercial). Note 14 defines a financial institution by reference to the Banking Regulation Act, 1949 (check that law). Note 15 says serial numbers 30 and 31 are filled only for codes 23 to 26. Notes 17 and 18 say some information is pre-filled and amounts are in rupees.
Annexures (Note 16)
Annexures A-1 to A-5 mirror the documents of Form 104: trust deed, instrument or other creation document, registration with the Registrar and registration under the Foreign Contribution (Regulation) Act, 2010. A-6 is an existing order granting registration or approval; A-7 an order of rejection or cancellation; A-8 and A-9 annual accounts for not more than three immediately preceding years; A-10 and A-11 accounts and audit reports (section 63) for a business undertaking under section 344 or commercial activity under section 345, where Category I is not selected; A-12 documents on adoption or modification of objects (codes 19 to 22); A-13 a condonation order (codes 4, 8, 12, 16, 20); A-14 the withdrawal of appeal for a re-application; A-15 and A-16 cause of delay; A-17 a detailed note on activities.
Undertaking
The signatory affirms capacity, authority and competence, and that the details are true and correct as far as the signatory knows and believes. The applicant undertakes to communicate any later alteration of its terms or rules. A further undertaking, applicable only for section codes 1 and 2, states the date activities commenced and that the applicant has never been registered under the earlier Act's listed provisions or section 332. The form carries place, date, signature, name and designation.
Need help with registration of a non-profit organisation?
If your trust or society is renewing, modifying its objects or re-applying after an order, the choice of section code drives the annexures and the dates. Our 12A, 80G and CSR registration specialists can check the file against the form before it is submitted.
Key takeaways
- Form 105 serves registration under section 332 and approval under section 354.
- Part B runs in ten groups, I to X, as corrected by the corrigendum.
- The section code (01 to 26) is the hinge; Note 4 explains the delay variants.
- Rule 181(12) allows one re-application within one month from the end of the month of the order.
- Annexures A-1 to A-17 are listed in Note 16.
Read next
- Form 104: provisional registration or provisional approval
- Forms 108, 109 and 110: option, accumulation and change of purpose
- Rule 181: Forms 104 and 105
- 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.