Intimation by Pension Fund of investment under clause (23FE) of section 10 of the Income-tax Act, 1961
Form 10BBB belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 175 of the Income-tax Rules, 2026. It is an intimation: telling the department something it would not otherwise know, within the time the provision allows. The assessee signs and files this himself.
| What the description names | Where it sits now |
|---|---|
| section 10 of the 1961 Act | section 11, section 19 |
| Under the 2026 Rules | What the department calls it |
|---|---|
| Form 175 | Intimation by Pension Fund of investment under Schedule V [Table: Sl. No. 7] (within one month from the end of the quarter ending on 30th June, 30th September, 31st December and 31st March of the financial year) |
You meet it at the counter — at a bank, with an employer, with a buyer — where somebody wants a fact confirmed in writing before he acts on it.
We charge fees for our public utility work. Does that cost us charitable status under s.2(15)?
My trust already has registration under section 12A. Can the Assessing Officer go behind it and re-examine whether the objects are charitable?
My society runs a college and ended the year with a surplus. Does that surplus mean we no longer exist solely for educational purposes and not for profit?
Our society does not teach anyone itself - it runs a college. Can the society claim the exemption meant for an educational institution?
I pay an annual fee to keep competitors out of my area. It recurs every year, so is it revenue expenditure?
I am a Sikkimese woman who married a non-Sikkimese after April 2008, and the department says the Sikkim exemption is no longer available to me — is that right?