Form 104 NPO Registration Guide under Income Tax Act 2025
Income Tax Form 104: New NPO Registration Process Explained
Detailed Guide with Examples & FAQs
Non-Profit Organisations (NPOs) play a crucial role in social development by working in areas such as education, healthcare, environment, and public welfare. To ensure transparency and simplify compliance, the Central Board of Direct Taxes (CBDT) has introduced Form 104 under the Income-tax Act, 2025.
Form 104 replaces the earlier Form 10A for provisional registration and approval of NPOs. The new form is designed to make the registration process faster, simpler, and more transparent through digital integration and reduced documentation requirements.
This detailed guide explains eligibility, documents, process, examples, benefits, and FAQs related to Form 104 for NPO registration.
What is Form 104 under Income Tax Act, 2025?
Form 104 is a new application form introduced for Non-Profit Organisations (NPOs) to obtain:
  • Provisional registration for income tax exemption
  • Approval to receive tax-deductible donations
It replaces Form 10A and simplifies the compliance process through auto-filled details and risk-based disclosure requirements.
This form ensures that genuine charitable institutions can register quickly while maintaining regulatory oversight.
Key Features of Form 104
  • Simplified Structure
    Form 104 is shorter and easier to complete compared to earlier forms.
  • Auto-populated Information
    Basic details such as PAN are automatically filled to reduce errors.
  • Risk-based Information Collection
    Only relevant information is requested based on the organisation type.
  • Fully Online Filing
    Form must be filed using DSC or EVC.
  • Faster Processing
    Reduced documentation speeds up approval.
Who Should File Form 104?
  • New NPOs applying under Section 332(3)
  • NPOs seeking approval under Section 354(2)
  • Charitable Trusts
  • Societies
  • Section 8 Companies
  • Religious Organisations
  • Educational Institutions
  • NGOs
Documents Required
  • Trust Deed or Incorporation Certificate
  • Registration Certificate
  • Financial Statements (up to 3 years)
  • Activity Note
  • PAN of Organisation
  • Address Proof
Step-by-Step Filing Process
Step 1: Login to Income Tax Portal
Step 2: Select Form 104
Step 3: Enter Organisation Details
Step 4: Upload Documents
Step 5: Verify using DSC or EVC
Step 6: Submit Form
Validity of Registration
  • Valid for 3 tax years
  • Apply for regular registration before expiry
  • Allows receiving donations
Examples
Example 1: ABC Foundation applies for education support activities and receives provisional registration for 3 years.
Example 2: Helping Hands Society files Form 104 and gets approval for donor tax deduction benefits.
Benefits of Form 104
  • Easier compliance
  • Faster approval
  • Transparency
  • Tax benefits for donors
  • Error reduction
Common Mistakes to Avoid
  • Incorrect PAN details
  • Incomplete documents
  • Wrong activity selection
  • Missing financial statements
FAQs
Q1. What is Form 104?
Form 104 is a registration form for NPO tax exemption.
Q2. Does Form 104 replace Form 10A?
Yes.
Q3. Who should apply?
Trusts, NGOs, societies, Section 8 companies.
Q4. Validity period?
3 years.
Q5. Is offline filing allowed?
No.
Form 104 simplifies the NPO registration process under the Income Tax Act 2025. The digital filing system ensures faster approval and transparency for charitable organisations.