Form 111 of the Income-tax Rules, 2026

Order under section 342(6) on the request for change of purpose of accumulation or setting apart of income

What this form is

Form 111 of the Income-tax Rules, 2026 is new. The department’s concordance shows no form of the 1961 regime behind it. It is an order of the department, so it carries a date, a power and consequences that run from it. This one runs the other way. The department writes it and the assessee receives it, so the thing to read is what it asserts and under what power.

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 names	Where it sits now
named in the 2026 description	section 342 — Accumulated income

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 is under the 2026 Rules

This form is new. The department’s concordance leaves the 1961 column empty for it, which means there is no earlier form it replaces and no older practice to read across from. Its number is Form 111, and the department describes it as: “Order under section 342(6) on the request for change of purpose of accumulation or setting apart of income”.

Where you meet it

You meet it when something has to be sanctioned before it will work — a trust registered, a fund approved, a project notified. The approval is prospective and conditional; the conditions on the order are as much a part of it as the approval itself.

Near it

Other forms we have put in the same group — registration, approval and notification.

Form 3CF, Form 3CG, Form 3CH, Form 3CJ, Form 3CK, Form 3CL, Form 3CM, Form 3CN, Form 3CO, Form 3CP, Form 3CQ, Form 3CR

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.

Form 111 — 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.