CBDT notified the Income Tax Rules 2026 on 20 March 2026, replacing the Income Tax Rules 1962. These come into effect from 1 April 2026.
Key change for NGOs: under the new rules, registered charitable/religious organisations are now officially called Registered Non-Profit Organisations (RNPOs).
All related forms have new numbers. Some important ones:
- Form 104 (was 10A) — provisional registration
- Form 105 (was 10AB) — registration under section 332
- Form 112 (was 10B/10BB) — audit report
- Form 113 (was 10BD) — donor statement
- Form 114 (was 10BE) — donation certificate
A full navigation table mapping old form numbers to new ones is available on the PATTIC Forum linked below: