1. Overview
For certain categories of non profit organisations (NPOs), the Income tax Act, 2025 requires them to obtain regular registration or regular approval in order to continue claiming tax exemptions on income and to enable donors to claim deduction for donations. This process allows the Income tax Department to verify the organisation’s activities, objects, and compliance status on an ongoing basis and ensures that only eligible and compliant entities remain entitled to these tax benefits.

To obtain such regular registration under section 332(3) or regular approval under section 354(2) of the Income tax Act, 2025, the applicant is required to file Form 105 electronically on the Income tax e Filing portal, in accordance with Rule 181 of the Income tax Rules, 2026. Form 105 is a consolidated application form that covers both registration of non profit organisations and approval for donation related deductions, and it is generally filed when activities have commenced, provisional registration is expiring, existing registration is due for renewal, or there is a modification in the objects of the organisation.

After Form 105 is successfully submitted and examined, the Income tax Department issues an order in Form 107, granting regular registration and/or approval, as applicable, along with a 16 digit Unique Registration Number (URN). This URN serves as confirmation that regular registration or approval has been granted and must be quoted in future compliances. 
Further if the applicant has made any mistake while filing Form 105, the application can be withdrawn within 7 days from the date of filing.

2. Prerequisites for availing this service
•    You should be a registered user on the e-Filing portal
•    Status of PAN of the taxpayer should be "Active"
•    You should have a valid DSC to verify the form through DSC mode, and it must be registered on the e-filing portal and not expired

3. About the Form
3.1 Purpose
Regular registration or approval under section 332 or section 354 enables a non profit organisation to continue availing tax exemptions and permits donors to claim deduction for eligible donations. Such regular registration or approval is obtained by filing Form 105 on the e Filing portal, after which the Income tax Department examines the application.
All registered users except Individual users, on the e-Filing portal can furnish the required details in Form 105 for obtaining regular registration or/and approval u/s 332 or 354 of the Income-tax Act, 2025.

3.3 Form at a Glance

Form 105 has six panels:

1.    Part A: Particulars of the Applicant
2.    Part B- Other Information
3.    Recognition (registration, approval or notification), Office Bearers, Operational details
4.    Details of Assets and Liabilities, Income and Religious activities
5.    Attachments
6.    Undertaking

4. Step-by-Step Guide

Part I: Filing of Form 105

Step 1: Log in to the e-Filing portal with your User ID and Password.

Step 2: Enter the User ID (PAN) and Password.

Step 3: Go to e-File >Income Tax Forms > File Income Tax Forms 

Step 4: Select the Forms as per Income Tax Act 2025 tab, search for Form 104, and click the File Now button

Step 5: Select the applicable Tax Year (T.Y) and click on Continue button. 

 Note: For guidance on selecting the appropriate section code in Form 105, you can click on the “Click here” hyperlink to download the relevant guidance.

Step 6: Click on Let’s Get Started

 Step 7: Post clicking on Let’s Get Started button, user will be navigated to Panel screen and Select the 1st Panel: “Part A: Particulars of the Applicant

Step 8: Confirm the Particulars and click on Save. 

Note : Please ensure that all mandatory details under "My Profile" section including address is completed. You can update your contact and address details by clicking on hyperlink “My Profile”.

Step 9: Post saving the 1st panel, status of panel will be displayed as Completed then select the 2nd Panel: “Part B- Other Information”

Step 10: Confirm other information and click on Save. 
 

Notes:
1)    One cannot file the application if the trust is revocable as per Section 332(2)(b).
2)    Field 8b, 8c and 8d will be applicable only if “Application with delay” is selected under the field 8a
3)    Kindly select the appropriate section (332, 354 or Both) in field no. 8e: “Application under section” based on your application type. 
4)    For option for registration under section 354(2), the NPO shall either have been already registered under section 332/12A/10(23)(c) or an application filed for registration under section 332(1) shall be pending or application for registration under both sections shall have to be selected. If either application filed for registration under section 332 of I.T.Act 2025 or under the relevant provisions of I.T.Act 1961 is rejected or if the earlier registration/approval under the relevant provisions of either of the Acts is withdrawn or cancelled, application for registration under section 354(2) is not allowed to be filed. 
5)    Re-application facility in Form 105 is available only if the rejection order in Form 107 is received on the basis of Form 105 filed under provisions of Rule 181(12) of I.T.Rules 2026. For earlier rejection orders in Form 10AD, from 1.04.2026 only original application in Form 105 shall be filed. In such cases, re-application option is not available as under the I.T.Act 1961, re-application facility was not existing. 
 

Note:
1)    Kindly select the appropriate section code in field no. 8f: “Section Code”. For further guidance on section code kindly refer “ Guidance on Section Codes ”
2)    The Field No.8G is related to the period for which registration is sought. Registration for 10 years period is applicable only for NPOs that satisfy conditions mentioned in the provisions of Section 332(5). The registration for 5 years period is applicable under both the provisions of section 332(3) and 354(2).
3)    Field no. 9 will be enabled only in case if you select “Re-application” in the landing screen. Re-application functionality will be enabled shortly. 

Note:
1)    Kindly select the appropriate nature of applicant in field no. 10 as mentioned below:

 Note:
1)    Field no. 14: “Objects of the Applicant” will be enabled only if you select option other than public religious under field no.11: “Nature of Activities”

Step 11: Post saving the 2nd panel, status of the panel will be displayed as Completed then select the 3rd Panel: “Recognition (registration, approval or notification), Office Bearers, Operation details”
 

Step 12: Kindly fill all the applicable details and click on Save. 

1.    In field 20, the details of persons mentioned shall be entered as per the columns provided in the table
2.    In field 21, the details of natural persons having 5% or more share holding ie., as beneficial owners in such Persons other than individuals mentioned in field no.20.

Step-13: Post saving the 3rd panel, status of the panel will be displayed as Completed then select the 4th Panel: “Details of Assets and Liabilities, Income and Religious activities”

Step 14: Kindly fill all the applicable details and click on Save.

Note:
1)    Field no. 26 will be pre-filled with Yes or No on the basis of return of income furnished for which due date has expired.

Note:
1)    Field no. 30 & 31 will be enabled only if option either Section 354 or Both is selected under field no. 8e: “Application under section”

Step 15: Post saving the 4th panel, status of the panel will be displayed as Completed then select the 5th Panel: “Attachments”
 

Step 16: Attach the relevant documents and click on Save.
 

Step 17: Post saving the 5th panel, status of the panel will be displayed as completed then select the 6th Panel: “Undertaking”
 

Step 18: Confirm the undertaking and click on Save.
 

Step 19: Post saving the 6th panel, status of the panel will be displayed as Completed then click on Preview.
 

Step 20: On the Preview page, verify the details and click Proceed To E-Verify.
 

Step 21: Post clicking on Proceed To E-Verify button, a popup confirmation displaying that you would like to proceed to e-Verify. Click on Yes
 

Step 22: On clicking Yes, you will be navigated to the e-Verify page where you can verify the Form 105 using EVC/DSC (as applicable).

Note: Refer to the How to e-Verify user manual to learn more 

After successful e-Verification, a success message is displayed along with a Transaction ID and Acknowledgement Receipt Number. Please keep a note of the Transaction ID and Acknowledgement Receipt Number for future reference. You will also receive a confirmation message on the email ID(s) and mobile number(s) registered with the e-Filing portal.

Step-23: You can download the Form 105 filed form, ARN and Attachments from the View filed form screen. To navigate to the screen, go to e-File >Income Tax Forms > View Filed Forms 

Step-24: Select the Forms as per Income Tax Act 2025 tab, search for Form 105, and click “View All” button.
 

Step-25: On click of View All button in the previous step-19, you will be navigated to View Filed Forms screen as mentioned below in which you can download the filed form, receipt and attachments
 

Part-II: Procedure for withdrawal of Form 105

Kindly note that withdrawal of Form 105 functionality is available for only 7 days from the date of filing of Form 105. Post 7 days, you cannot withdraw Form 105. 

Step-1: You should navigate to View Filed Forms Screen by following the steps (19 to 21) mentioned in Part A above and click on Withdraw button
 

Step-2: Post clicking on Withdraw button, you are required to provide the reason of withdrawal and click on Continue button
 

Step-3: Post clicking on Continue button, a success message is displayed along with a Transaction ID. Please keep a note of the Transaction ID for future reference. Click on “Go Back To View Filed Forms” button
 

Step-4: Post clicking on “Go Back To View Filed Forms” button, you will be navigated to view filed form screen, where the life cycle and status of form will get updated as Form Withdrawn and if you want to check the reason of withdrawal, click on Reason for withdrawal hyperlink
 

Part-III: Procedure to check the status of Form 107

Option-1: Post filing of Form 105, you can check the status of Form 107 by navigating to Dashboard> Pending Actions > E-Proceedings > For your Action tab

(or)

Option-2: Post filing of Form 105, you can check the status of Form 107 by navigating to Dashboard> e-File > Income Tax Forms > View Filed Forms > Forms as per Income Tax Act 2025 tab > Form 105 > Click on “e-Proceedings” hyper link as displayed in the below image:
 

Related Topics

• Login
• Dashboard
• How to e-Verify
• Generate EVC
• Authorize / Register as Representative

Glossary