185. Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income.

(1) The statement to be furnished to the Assessing Officer under section 342(1) shall be furnished in Form No. 109 on or before the due date specified under section 263(1) for furnishing the return of income.

(2) The statement in Form No. 109 shall be furnished electronically, either under digital signature or electronic verification code.