🔹 What is Form 104 (New Income Tax Act 2025)?
👉 Form 104 = New version of old Form 10A
✔ It is used for:
- Provisional registration of NGOs / Trusts
- Provisional approval for 80G benefits (donation deduction)
📌 In simple terms:
➡️ If a new NGO / Trust is starting, Form 104 is the first step to get tax registration
🔹 Legal Purpose
Form 104 is filed under:
- Section 332(3) → Registration of Non-Profit Organisation
- Section 354(2) → Approval for donation deduction
👉 It is a common application form for both purposes
🔹 Who Should File Form 104?
You need to file Form 104 if:
✅ 1. New NGO / Trust
- Activities not yet started
- Want 12A-like registration (tax exemption)
✅ 2. NGO wants donation benefit
- To allow donors deduction (like 80G earlier)
❌ Not required if:
- Already fully registered (then other forms like 105 apply)
🔹 Key Change (Very Important for Practice)
| Old Act (1961) | New Act (2025) |
|---|---|
| Form 10A | 👉 Form 104 |
| Section 12A / 80G | 👉 Section 332 / 354 |
👉 So whenever client says “10A filing”, now it becomes Form 104 after 01-04-2026
🔹 What Happens After Filing?
- File Form 104 online
- Department processes application
- Approval issued in Form 106
- You get URN (Unique Registration Number) (Income Tax Department)
🔹 Validity of Registration
- Provisional registration is typically temporary
- Later, you must apply for regular registration (Form 105)