The introduction of Form No. 105 under the Income-tax Act, 2025 marks a significant shift in how non-profit organisations (NPOs) in India obtain tax registration and approvals. Designed to simplify compliance and enhance transparency, this unified form replaces earlier procedures and consolidates multiple applications into one.
In this detailed guide, we break down everything you need to know about Form 105, including eligibility, purpose, filing process, validity, and key FAQs.
What is Form 105? (Income Tax Act 2025)
Form No. 105 is a common application form introduced for non-profit organisations to:
- Apply for registration under Section 332(3)
- Seek approval under Section 354(2)
It replaces the earlier Form 10AB used under the Income-tax Act, 1961.
This means that instead of filing separate forms for registration and approval, organisations can now complete both processes through a single streamlined application.
Why Form 105 is Important for NGOs and Trusts
Form 105 is essential for organisations that want to:
- Claim income tax exemptions
- Enable donors to claim tax deductions (similar to 80G benefits)
- Maintain legal recognition as a registered non-profit entity
Without proper registration via Form 105, an organisation cannot avail tax benefits under the new tax regime.
Who Should File Form 105?
The form applies to a wide range of entities, including:
- Newly established NGOs or charitable trusts
- Organisations with provisional registration
- Entities seeking renewal of registration
- Organisations that have modified their objectives
- Entities whose registration has been cancelled or expired
This ensures that all types of non-profit entities remain compliant under the updated framework.
Key Features of Form No. 105
1. Single Window Application System
Form 105 combines multiple processes into one form, reducing duplication and simplifying compliance.
2. Mandatory Online Filing
The form must be submitted electronically via the Income Tax e-Filing portal—no offline submission is allowed.
3. Detailed Disclosure Requirements
Applicants must provide:
- Organisation details (PAN, address, legal status)
- Nature of activities (charitable/religious)
- Financial statements and compliance history
- Details of trustees, founders, or governing members
4. Validity of Registration
- Typically valid for 5 years
- Can extend up to 10 years for eligible small organisations
Form 105 vs Form 10AB (Old vs New System)
| Feature | Form 10AB (Old) | Form 105 (New) |
|---|---|---|
| Applicable Law | Income Tax Act, 1961 | Income Tax Act, 2025 |
| Purpose | Registration & approval | Unified application |
| Filing Mode | Online | Online |
| Structure | Separate processes | Single integrated form |
| Compliance | Moderate | Simplified & standardized |
The shift to Form 105 reflects the government’s focus on ease of doing compliance and digitization of tax processes.
Step-by-Step Filing Process of Form 105
Here’s how to file Form 105 online:
- Visit the Income Tax e-Filing portal
- Log in using PAN credentials
- Select Form No. 105 under applicable forms
- Enter organisational and compliance details
- Upload supporting documents
- Submit and verify the application
After submission, the application is reviewed by the tax authority, and an order is typically issued within 6 months.
Important FAQs on Form 105
Q1. Is Form 105 mandatory for all NGOs?
Yes, any organisation seeking tax exemption or donor deduction benefits must file Form 105.
Q2. Can registration and approval be applied together?
Yes, Form 105 is a common application form for both processes.
Q3. Is offline filing allowed?
No, filing is strictly online only.
Q4. How often is renewal required?
Typically every 5 years, unless extended eligibility applies.
Q5. What happens after submission?
Authorities review the application and issue separate orders for registration and approval.
Benefits of the New Form 105 Framework
- ✅ Simplified compliance for NGOs
- ✅ Reduced paperwork and duplication
- ✅ Increased transparency and accountability
- ✅ Faster processing through digitization
- ✅ Standardized documentation requirements
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Conclusion
Form No. 105 is a major step forward in modernizing India’s tax compliance system for non-profit organisations. By integrating registration and approval into a single digital form, the government has made it easier for NGOs and charitable institutions to stay compliant while continuing their social impact work.
For organisations, timely filing of Form 105 is not just a legal requirement—it is essential for sustaining tax benefits, credibility, and donor trust in the evolving regulatory landscape.