April 20, 2026

Submitted By: Shweta Verma

Form 180 - Form of application for grant of approval to an employee welfare fund, as referred to in Schedule VII [Table: Sl. No. 2] of the Income-tax Act, 2025

Form 180 is prescribed for making an application by an employee welfare fund (i.e. a fund established for notified purposes for the welfare of employees or their dependents) to seek approval of the competent authority (i.e. the Principal CIT/CIT having jurisdiction). Such fund is required to be constituted as a Trust, with the employees being members thereof. This approval grants the fund a pass-through status under the Income-tax Act, meaning that income generated by the fund can be passed to the investors/members without the fund itself being taxed, subject to specific conditions.