Income-tax Rules, 2026

Rule 184Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5)

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

(1)The option to be exercised in accordance with provisions of section 341(7) for any tax year shall be exercised in Form N o. 108 on or before the due date specified under section 263(1) for furnishing the return of income.

(2)The option in Form No. 108 shall be furnished electronically, either under digital signature or electronic verification code.

This rule refers to

§ 263 Return of income.

§ 341 Application of income