Form no.105 under Income Tax Act, 2025

Form No. 105, (earlier Form No.10AB) is now available for e-Filing.

Form No. 105 under the Income Tax Act, 2025 (effective from April 1, 2026) is used by non-profit organizations (NPOs) to seek regular registration under Section 332(3) or approval for deductions under Section 354 to claim tax benefits. 

Previously, Form 10AB under the Income Tax Act, 1961 was used by charitable/religious trusts and NGOs for converting provisional registration to regular registration or for renewing registration under Sections 12AB, 10(23C), or 80G.