Rule 184 requires the option under section 341(7) for deemed application under section 341(5) to be exercised in Form No. 108 by the section 263(1) return due date, furnished electronically.
184
Rules 2026 · Rule 184
Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5)
Rules 131-200
The rule. The option for any tax year is exercised in Form No. 108 on or before the due date under section 263(1) for the return (sub-rule 1), furnished electronically under digital signature or electronic verification code (sub-rule 2).