Form 145 and Form 146 are new compliance forms introduced under the Income Tax Act, 2025 for non-profit organisations.
Form 145 is used to apply for registration of a non-profit organisation, while Form 146 is used to inform tax authorities about any changes made to the organisation’s objectives or purpose after registration.
These forms are mainly applicable to trusts, societies, Section 8 companies, and other eligible non-profit organisations that want to register under the new tax system or report changes in their activities or governing objectives.
How to Access Offline Utilities for Forms 145 and 146
To use the offline utility for Form 145 and Form 146, users need to log in to the official income tax filing portal. After logging in, go to the Downloads section and select Income Tax Forms under the Income Tax Act, 2025. From there, the offline utilities for both forms can be downloaded.
After downloading the utility, users can open or install it, enter the required details, complete the form, validate the information, generate the file, and upload it back through their account on the tax portal.
Documents Required for Forms 145 and 146
Before starting the filing process, keep the following documents ready for smooth submission:
- PAN details
- Aadhaar details (if applicable)
- Registration details of the entity or taxpayer
- Supporting documents related to registration or changes, if required
- Other relevant information needed for form filing
Having these details ready helps avoid delays and errors during submission.
Common Mistakes to Avoid While Filing Forms 145 and 146
To ensure successful filing, avoid these common mistakes:
- Entering an incorrect PAN number
- Name or date of birth mismatch with official records
- Selecting the wrong tax or assessment year
- Leaving mandatory fields incomplete
- Using an outdated version of the utility
- Failing to validate the form before uploading
Such mistakes may result in form rejection, errors, or processing delays, so it is important to review all details carefully before submission.
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FAQs
1. What are Income Tax Forms 145 and 146?
Form 145 and Form 146 are compliance forms introduced under the Income Tax Act, 2025 for eligible non-profit organisations. Form 145 is used for registration, while Form 146 is used to report changes in the organisation’s objectives after registration.
2. Who is eligible to file Form 145?
Non-profit organisations such as trusts, societies, Section 8 companies, and other eligible charitable institutions may need to file Form 145 for registration under the new tax framework.
3. When is Form 146 required?
Form 146 is required when a registered non-profit organisation makes changes to its objectives, governing rules, or purpose and needs to inform the tax authorities.
4. What documents are needed to file Forms 145 and 146?
Some commonly required documents include:
- PAN details
- Aadhaar details (if applicable)
- Registration certificate
- Trust deed, memorandum, or governing documents
- Details of office bearers or directors
- Supporting documents related to modifications, if any
5. Can Forms 145 and 146 be filed online?
Yes, Forms 145 and 146 can generally be filed through the official income tax filing portal. Offline utility options may also be available for submission.
6. How can I download the offline utility for Forms 145 and 146?
You can access the utility by logging into the income tax filing portal, visiting the Downloads section, and selecting the forms under the Income Tax Act, 2025 category.
7. What are the common mistakes to avoid while filing Forms 145 and 146?
Common mistakes include incorrect PAN details, incomplete information, wrong assessment year selection, mismatched details, or failing to validate the form before submission.
8. Can incorrect details lead to rejection of Forms 145 or 146?
Yes, incorrect or incomplete information may result in processing delays, errors, or rejection of the application.
9. Is Form 146 mandatory for every non-profit organisation?
No, Form 146 is only required if a registered non-profit organisation makes changes to its objectives or governing structure that need to be reported.
10. Why are Forms 145 and 146 important?
These forms help eligible non-profit organisations maintain proper compliance under the Income Tax Act, 2025 and ensure that registration and updates are properly reported to tax authorities.
