The time limit within which an organization can apply for registration has been provided under section 332(3). As per the given section, an application has to be made to Principal Commissioner or Commissioner within the following time limits:
|
S.No. |
Case | Time limit for furnishing application |
| 1. | Where activities of organisation have not commenced and it has not obtained registration under any specified provision at any time before making application | At any time during the tax year beginning from which registration is sought |
| 2. | Where activities of organisation have commenced and it has not obtained registration under any specified provision at anytime before making application. | At any time during the tax year beginning from which registration is sought |
| 3. | Where the organisation has received provisional registration and activities have commenced | Within 6 months of commencement of activities |
| 4. | Where the provisional registration of the organisation is about to expire and activities have not commenced | At least 6 months prior to expiry of provisional registration |
| 5. | Where the registration of the applicant is due to expire, other than cases mentioned in S.No. 4 | At least 6 months prior to expiry of registration |
| 6. | Where the registration of organisation has become inoperative due to switching over of regime U/s.333 | At any time during the tax year beginning from which registration is sought to be made operative |
| 7. | When a registered organisation has adopted or undertaken modification of its objects which do not conform to conditions of registration | Within 30 days of such adoption or modification. |
Section 341(1)(a) of Income Tax Act, 2025 clearly states that any sum received by a registered non-profit organization is allowed as application of Income only when it is applied for charitable and religious purposes in India. It does not permit application of such sum outside India even if such application is for genuine purposes for which it is registered.
Thus, in order to claim exemption of income, an organization has to apply its income in India.
As per the provisions of section 336, 85% or more of the total income of the registered organization need to be applied in India in accordance with provisions of section 341 or accumulated or set apart as per section 342 of the Act, in order to qualify for nil taxable income. Therefore, minimum 85% of the total income has to be applied or accumulated for charitable or religious purposes in India, to qualify for nil taxable income.
Where 85% or more of income of an organization is not applied during the tax year, it can be accumulated and set apart in accordance with Sec 342, and shall not be included in income if following conditions are satisfied:
As per provisions of section 351, following are the specified violations that may lead to cancellation of registration:
The circumstances under which income set apart under section 342 shall become taxable are mentioned under section 337, which are as under:
| S.No. | Particulars | Tax Year in which taxable |
| 1. | Any portion of accumulated income, if it is applied to purposes other than charitable or religious purposes for which it is accumulated or set apart. | Tax year in which it is so applied. |
| 2. | Any portion of accumulated income, if it ceases to be accumulated or set apart for application to such purposes as specified under section 342(1). | Tax year in which it ceases to be so accumulated or set apart. |
| 3. | Any investment or deposit made in contravention to the provisions of section 350 | Tax year in which such investment or deposit is made. |
| 4. | Any portion of accumulated income, if it is not applied within the period for which it was accumulated or set apart | Last of the tax years for which income was so accumulated or set apart |
| 5. | Any portion of accumulated income, if it is credited or paid to any other registered non-profit organisation. | Tax year in which it is so credited or paid. |
In the above circumstances, the income set apart under section 342 shall become taxable as specified income, liable for being taxed at 30% U/s.334.
The following details are to be disclosed, in respect to transactions with related persons, in the audit report of the organization filed under section 348 in form 112:
Details of Transactions with related persons, when:
Other details of related person to be disclosed in the form 112 are, name, PAN, aadhar number (if allotted), address, amount of contribution (if any) made to the organization.
The time limit for depositing the amount of TDS is as under:
All organizations responsible for deduction of tax at source are required to submit to the prescribed income tax authority the relevant return(s) in the prescribed form, within a stipulated period. Prescribed forms of return are as under:
Form 138: for filing quarterly statement of TDS that is deducted under section 392, i.e. TDS from salary.
Form 140: for filing quarterly statement of TDS that is deducted under section 393(1) i.e. professional/technical fees, commission, rent, payment to contractor, etc. as per the provisions of section 393(1).
TDS returns are to be filed on Quarterly basis, due-date for which are as under:
|
Quarter |
Period |
Form |
Due Date |
|
Q1 |
April–June |
138/140 |
31st July |
|
Q2 |
July–September |
138/140 |
31st October |
|
Q3 |
October–December |
138/140 |
31st January |
|
Q4 |
January–March |
138/140 |
31st May |
At the time of submitting PAN application form, applicants have to provide document pertaining to proof of identity, proof of address and proof of date of birth.
Kindly visit following links for the detailed list of accepted documents:
Any change in the PAN database (i.e. details provided at the time of obtaining PAN) should be intimated to the Income-tax Department by furnishing the details in the form for “Request For New PAN Card Or/ And Changes or Correction in PAN Data”.
PAN correction can be done both online or offline mode.
For online mode, you are required to submit through below mentioned links:
Protean https://onlineservices.proteantech.in/paam/endUserRegisterContact.html and select “Change or correction in existing PAN Data/ Reprint of PAN Card (No changes in existing PAN Data)
For offline mode, you are required to submit the "Request for New PAN Card or/ and Changes or Correction in PAN Data" form at the nearest PAN facilitation centre.
A person cannot hold more than one-PAN. If a PAN is allotted to a person, then he cannot apply for obtaining another PAN. A penalty of Rs. 10,000/- is liable to be imposed under Section 467 under Income Tax Act 2025, in case of violation.
If a person has been allotted more than one PAN then he should immediately surrender the additional PAN card(s).
Related person, mentioned in section 337, have been defined under section 355(h) of Income Tax Act 2025. As stated in Section 355(h) “"related person" means any of the following persons: —
(i) the author or the founder of the registered non-profit organisation;
(ii) any person whose total contribution to such registered non-profit organisation, during the relevant tax year exceeds Rs. 100000, or, in aggregate up to the end of the relevant tax year exceeds ten lakh rupees, as the case may be;
(iii) where such author, founder or person is a Hindu undivided family, a member of the family;
(iv) any trustee or manager (by whatever name called) of the registered non-profit organisation;
(v) any relative of any persons referred to in sub-clause (i), (iii) or (iv);
(vi) any concern in which any of the persons referred to in sub-clause (i), (iii), (iv) or (v) has a substantial interest;”
Section 355(i) states, “"relative", in relation to an individual, means—
(i) Spouse of the individual;
(ii) Brother or sister of the individual;
(iii) Brother or sister of the spouse of the individual;
(iv) Any lineal ascendant (maternal or paternal) or descendant of the individual;
(v) Any lineal ascendant (maternal or paternal) or descendant of the spouse of the individual;
(vi) Spouse of a person referred to in sub-clause (ii), (iii), (iv) or (v);
(vii) Any lineal descendant of a brother or sister of either the individual or of the spouse of the individual;”
PAN application can be filled up in the following forms -
PAN application can be made either online through Protean (formerly NSDL eGov) (https://onlineservices.proteantech.in/paam/endUserRegisterContact.html) or through any of the NSDL TIN-Facilitation Centres/ PAN Centres (https://tinpan.proteantech.in/pan-center).
While submitting PAN application form, the applicant will have to indicate whether physical PAN card or E-PAN card is required.
If the applicant opts for physical PAN Card, then physical PAN card will be printed & dispatched at communication address.
If the physical PAN Card is not required. In such cases, email ID will be mandatory & e-PAN Card in PDF format will be sent to the PAN applicant at the email ID mentioned in PAN application form. Physical PAN Card will not be dispatched in such cases.
Note: w.e.f. 01-07-2017, every person who is eligible to obtain Aadhaar number shall quote either Aadhaar number or enrolment ID of Aadhaar application form in the PAN application form.
PAN Application must be signed (left thumb impression in case of persons unable to sign) by:
Representative Assessee in case of Minor/deceased/idiot/lunatic/mentally retarded.
There are two modes for applying for TAN: (1) Online mode and (ii) Offline mode, they are as follows:
Offline—an application for allotment of TAN is to be filed in Form 134/135 and submitted to any TIN Facilitation Centres (TIN-FC). Addresses of TIN-FCs are available at Protean-TIN website (https://tinpan.proteantech.in/tin-facilities#search-forms).
Online—online application for TAN can be made from the Protean-TIN website (https://tinpan.proteantech.in/services/tan/tan-introduction).
No. PAN should never be quoted in the field where TAN is required to be quoted. The purposes for which PAN and TAN are allotted are different. TAN is a unique identification number which is allotted to persons who are required to deduct tax at source or collect tax at source, whereas, PAN is a unique number allotted to assesses.
If there is any change in the data provided in the application for allotment of TAN (i.e. data provide at the time of allotment of TAN), then such change is to be communicated to the Income Tax Department by intimating the change in the "Form for Change or Correction in TAN data".
Duly filed form should be submitted to the TIN Facilitation Centres or an online application can be made at Protean e-Gov-TIN website (https://tinpan.proteantech.in/services/tan/tan-downloads)
It is illegal to possess or use more than one TAN. However, incase of multiple different branches/divisions of an entity, the assessee should apply for separate TAN.
Under the Income-tax Law, ITR-7 is prescribed for filing income tax return of trusts, institutions and colleges.
