Rule 185 requires the statement to the Assessing Officer under section 342(1), for accumulating or setting apart part of regular income, in Form No. 109 by the section 263(1) return due date, furnished electronically.
185
Rules 2026 · Rule 185
Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income
Rules 131-200
The rule. The statement is in Form No. 109, furnished on or before the due date under section 263(1) (sub-rule 1), electronically under digital signature or electronic verification code (sub-rule 2).