Income Tax Form 145 and Form 146: जानिए ये फॉर्म किसके लिए हैं और कैसे भरें
Income Tax Department ne Income Tax Act 2025 ke naye framework ke tahat Form 145 aur Form 146 ke liye offline utility ko shuru kar diya hai. Ye utility e-filing portal par 29 April 2026 ko activate ki gayi hai. Ab users in forms ko download kar sakte hain, bhar sakte hain aur submit kar sakte hain. In forms ko bharne se pehle ye samajhna zaroori hai ki ye kiske liye hain aur inka kya kaam hai.
Form 145 aur Form 146 kya hain?
Income Tax Act 2025 ke naye rules ke mutabiq, Form 145 aur Form 146 compliance ke liye bahut zaroori hain. Inka mukhya upyog niche diya gaya hai:
- Form 145: Ye form kisi non-profit organisation (NGO) ke registration ke liye application dene ke kaam aata hai.
- Form 146: Agar koi registered non-profit body apne objects (kaam karne ke uddeshya) mein koi badlav ya modification karti hai, to uski jaankari dene ke liye Form 146 ka istemal hota hai.
Ye forms kiske liye zaroori hain?
Ye forms khas taur par un entities ke liye hain jo non-profit ke roop mein kaam karti hain. Inme niche diye gaye organisations shamil hain:
- Trusts
- Societies
- Section 8 Companies
- Naye tax framework ke tahat registration chahne wali anya non-profit entities.
Offline Utility kaise download karein?
In forms ko bharne ke liye aapko offline utility ki zaroorat hogi. Ise download karne ka tarika bahut simple hai:
- Sabse pehle Income Tax ki official e-Filing Portal par log in karein.
- Wahan ‘Downloads’ section mein jayein.
- Iske baad ‘Income Tax Forms’ par click karein.
- Ab ‘Income Tax Act, 2025’ ko select karein.
- Yahan aapko Form 145 aur Form 146 ki utilities download karne ke liye mil jayengi.
Filing ka pura process
Utility download karne ke baad aapko niche diye gaye steps follow karne honge:
- Utility ko apne computer par install ya open karein.
- Apni personal details ya entity ki details bharein.
- Zaroori data enter karein aur form ke sabhi fields ko validate karein.
- Validation ke baad ek submission file generate karein.
- Is file ko apne account ke zariye portal par upload kar dein.
Zaroori Documents
Filing process ko asaan banane ke liye aapko kuch documents pehle se taiyar rakhne chahiye:
| Document ka Naam | Kyu zaroori hai |
|---|---|
| PAN Card | Entity ki pehchan ke liye |
| Aadhaar Card | Verification ke liye |
| Registration Details | Purane registration ki jaankari ke liye |
| Supporting Documents | Objects ya modification ke saboot ke liye |
Common Mistakes: In galtiyo se bachein
Form bharte samay aksar log kuch galtiyan kar dete hain jis wajah se form reject ho jata hai ya processing mein deri hoti hai. In baato ka dhyan rakhein:
- Galat PAN details na bharein.
- Naam ya Date of Birth mein mismatch nahi hona chahiye.
- Hamesha sahi Assessment Year select karein.
- Mandatory fields (zaroori khane) ko khali na chhodein.
- Hamesha latest utility version ka hi istemal karein, purani utility upload na karein.
- Submit karne se pehle form ko validate karna na bhoolein.
FAQs
Question 1: Form 145 kis kaam aata hai?
Form 145 ka istemal kisi non-profit organisation ke registration ke liye application dene ke liye kiya jata hai.
Question 2: Kya Section 8 companies ko Form 146 bharna zaroori hai?
Haan, agar koi Section 8 company apne objects ya uddeshya mein koi badlav karti hai, to use Form 146 ke zariye intimation dena hota hai.
Question 3: In forms ki offline utility kahan milegi?
Ye utility Income Tax e-filing portal ke downloads section mein Income Tax Act 2025 ke tahat uplabdh hai.
Question 4: Form bharte samay validation kyu zaroori hai?
Validation se ye pata chalta hai ki form mein koi error nahi hai aur sabhi zaroori fields bhar diye gaye hain, jisse rejection ka khatra kam ho jata hai.