Rule 186 lets a registered non-profit organisation ask the Assessing Officer, in Form No. 110, to change the purpose for which income was accumulated or set apart under section 342(1), and the officer may allow it in Form No. 111 for other charitable or religious purposes in India that conform to its objects.
186
Rules 2026 · Rule 186
Application under section 342(5) for change of purpose for which income has been accumulated or set apart
Rules 131-200
Application (sub-rules 1 and 2). In Form No. 110, furnished electronically (under digital signature if the return must be, otherwise through electronic verification code) and verified by the person authorised to verify the return under section 265.
Order (sub-rule 3). Subject to section 342(2), the Assessing Officer may allow the organisation to apply the income for such other charitable or religious purposes in India as conform to its objects, in Form No. 111.