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Case law › Forms › Form 10
Statements, returns and reporting Became Form 109

Form 10

Statement to be furnished to the Assessing Officer/Prescribed Authority under clause (a) of the Explanation 3 to the third proviso to clause (23C) of section 10 or under clause (a) of sub-section (2) of section 11 of the Income-tax Act, 1961

What this form is

Form 10 belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 109 of the Income-tax Rules, 2026. It is a periodic statement. It reports what happened in a period whether or not anything is owed at the end of it. The assessee signs and files this himself.

Which provision requires it

Left, the provision as the department’s description names it. Right, where the same ground is covered now — taken from the department’s own section and rule concordances, not worked out by us.
What the description namesWhere it sits now
section 10 of the 1961 Actsection 11, section 19
section 11 of the 1961 Actsection 332, section 333, section 334, section 335, section 337, section 338, section 339, section 340, section 341, section 342, section 344, section 345, section 350, section 355

Rules of the 2026 Rules that work the same section. rule 185 (Furnishing of statement by registered non-profit organisation under), rule 186 (Application under section 342(5) for change of purpose for which). This is our own matching — we have paired the section the form names with the rules whose headings name that same section. The department has not said that any of these rules prescribes this form.

What it became under the 2026 Rules

The description changed with the number, and the change is worth reading: the 2026 wording points at the Income-tax Act, 2025, and a great deal of what used to sit in a section of the 1961 Act now sits in a Schedule.
Under the 2026 RulesWhat the department calls it
Form 109Statement of accumulation or setting apart of income under section 342(1)

Where you meet it

You meet it as a recurring obligation with a date attached, generally unconnected to any tax being payable. Because nothing is owed, it is the one that gets forgotten, and the penalty for not filing runs by the day.

On the same provision

Decisions in this library that turn on the same provision of the 1961 Act that this form names. They are about the provision, not about the form; a case is listed here because it argues the section, and none of them is authority on how the form itself is to be filled in.

Near it

Other forms we have put in the same group — statements, returns and reporting.

Form 3AF, Form 3BB, Form 5C, Form 10BBD, Form 10BD, Form 10IG, Form 10IH, Form 10II, Form 10IK, Form 26AS, Form 46, Form 47

Work it out

Free calculators on VittSphere ONE for the very provision this page is about. They open in the same window.

Get the form

Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.
Form 10 — 1962 Rules (PDF) Fillable version Form 109 — 2026 Rules (PDF) All forms at the department
What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.