Rule 184: NPO option for deemed application in Form 108
Rule 184 prescribes the form, deadline and electronic method for the option under section 341(7) for deemed application under section 341(5). The option is exercised in Form 108 by the applicable section 263(1) return-filing due date.
Official notified Income-tax Rules, 2026Need advice on Rule 184?
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Bare law
Rule 184 - Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5)
(1) The option to be exercised in accordance with provisions of section 341(7) for any tax year shall be exercised in Form No. 108 on or before the due date specified under section 263(1) for furnishing the return of income.
(2) The option in Form No. 108 shall be furnished electronically, either under digital signature or electronic verification code.
Rule breakdown
Check the parent deemed-application conditions
The option must fall within section 341(7), read with the deemed-application provision. Establish why the relevant income qualifies and retain the calculation and supporting facts.
Form 108 is a procedural step; it does not create eligibility where the parent conditions are absent.
Use the correct return-linked deadline
The option must be exercised on or before the due date under section 263(1) for furnishing the return. Identify the applicant’s applicable date under the current provision and any valid extension.
The rule does not prescribe a universal calendar date for every organisation or replace the due date with the date on which a late return happens to be filed.
File and verify Form 108 electronically
Electronic filing may use digital signature or electronic verification code. Keep the completed form, verification and successful filing acknowledgement.
Reconcile the option with the relevant income computation and subsequent application records.
Key takeaways
Form 108
The prescribed deemed-application option.
Return-linked due date
Use the applicable section 263(1) deadline.
Electronic verification
Digital signature or EVC is specified.
Practical checklist
- Confirm the section 341 conditions.
- Track the applicable return due date.
- Retain the filed option and computation.
Avoid
- Do not confuse deemed application with accumulation under section 342.
FAQs
Is Form 108 the regular accumulation statement?
No. Rule 184 concerns the deemed-application option. The accumulation statement is separately addressed by Rule 185.
Does filing the form alone establish eligibility?
No. The substantive section 341 conditions must also be satisfied.
Glossary
- Form 108
- The electronic option form prescribed by Rule 184.