Form No. 104 (erstwhile Form No. 10A) | NPO Registration Process | Income Tax Rules, 2026

In this episode of the Samvaad Series, Ms. Pratibha Chaudhary, Additional Director of Income Tax (Publicity), Directorate of Public Relations, Publications and Publicity, CBDT, New Delhi, interacts with Shri Anurag Sahay, Chief Commissioner of Income Tax, Central-1, Delhi, to discuss Form No. 104 (Erstwhile Form No. 10A), the application form for provisional registration/provisional approval of non-profit organisations under the Income Tax Rules, 2026. The simplified form has been introduced to enhance ease of compliance, improve transparency, and enable a seamless and technology-driven registration process for charitable and religious institutions. Key aspects covered in this video: • Objective behind introduction of simplified forms under Income Tax Rules, 2026 • Importance of Form No. 104 for non-profit organisations • Applicability and eligibility for provisional registration and provisional approval • Structure of the form • Key features such as reduced disclosure requirements and simplified filing process The new Form No. 104 simplifies the entry process for non-profit organisations into the tax framework, enabling faster approvals, reduced compliance burden, and promoting voluntary compliance. #IncomeTax #Form104 #NPO #IncomeTaxRules2026 #Samvaad