FAQs on Forms as per Income-tax Rules, 2026

FAQs on Forms as per Income-tax Rules, 2026

The Guidance Notes and FAQs provided on this website are intended solely as educational resources to help taxpayers navigate the new forms. They do not constitute legal advice. For any legal interpretation, please refer directly to the provisions of the Income-tax Act, 2025, and the Income-tax Rules, 2026.

Form No. (IT Rules 2026) Form No. (IT Rules 1962) Description FAQ's pertaining to the Form Guidance Notes
1 3BB Monthly Statement to be furnished by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of ……. click here click here
2 5B Application for notification of a zero coupon bond under section 2(112) click here click here
3 5BA Certificate of an accountant under rule 7 for entity issuing zero coupon bond click here click here
4 3CT Income attributable to assets located in India under section 9(10)(a) click here click here
5 3AF Statement regarding preliminary expenses incurred by the assessee to be furnished under Section 44(3) click here click here
6 3AE Audit Report for claiming deduction for certain preliminary expenses under section 44 or expenditure for prospecting certain minerals under section 51 click here click here
7 3CG Application for approval of scientific research programme under section 45(3)(c) click here click here
8 3CH Order of approval of Scientific Research Programme under section 45(3)(c) click here click here
9 3CI Receipt of payment for carrying out scientific research under section 45(3)(c) click here click here
10 3CJ Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the sponsor after approval of scientific research programme under section 45(3)(c) click here click here
11 3CK Application for entering into an agreement with the Department of Scientific and Industrial research for cooperation in In-house research development facility click here click here
12 3CL Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company click here click here
13 3CLA Report from an accountant to be furnished under Section 45(2) relating to in-house scientific research and development facilityy click here click here
14 3CM Order of approval of in-house research and development facility under section 45(2) click here click here
15 New Form Statement to be filed by research association, university, college or other institution or company (“donee”) under section 45(4)(a) click here click here
16 New Form Certificate of donation under section 45(4)(a) made to the research association, university, college or other institution or company click here click here
17 3CF Application for approval of a company under section 45(3)(b) and of a research association, university, college or other institution under section 45(4)(b) click here click here
18 3CN Application for notification of affordable housing project as specified business under section 46 click here click here
19 3CS Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 46 click here click here
20 3C-O Application for approval of agricultural extension project under section 47(1)(a) click here click here
21 3CP Form for notification of agricultural extension project under section 47(1)(a) click here click here
22 3CQ Application for approval of skill development project under section 47(1)(b) click here click here
23 3CR Form for notification of skill development project under section 47(1)(b) click here click here
24 3CE Audit Report under section 59 for computation of royalty and fee for technical services in the case of nonresident (not being a company) or a foreign company click here click here
25 3C Form of daily case register click here click here
26 3CA, 3CB, 3CD Audit report and Statement of particulars required to be furnished under section 63 click here click here
27 5C Details of amount attributed to capital asset remaining with the specified entity click here click here
28 3CEA Report of an accountant to be furnished by an assessee under section 77(4) of the Act relating to the computation of capital gains in the case of slump sale click here click here
29 62 Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years click here click here
30 10-IA Certificate of the medical authority for certifying 'person with disability‘, ‗severe disability‘,'autism‘, ‗cerebral palsy‘ and 'multiple disability‘ for purposes of section 127 and section 154 of the Act. click here click here
31 10BA Declaration to be filed by the assessee for claiming deduction under section 134 of the Act for rents paid click here click here
32 New Form Audit report under section 46, 138, 139, 140(8), 141, 142, 143 and 144 of the Act click here click here
33 56FF Particulars to be furnished in respect of units established under Special Economic Zone for claiming deduction under section 144 of the Act click here click here
34 10DA Report for deduction in respect of additional employee cost under section 146 of the Act click here click here
35 10CCF Report for deduction in respect of income of Offshore Banking Units and Units of International Financial Services Centre under section 147(4)(a) of the Act click here click here
36 10CCD Certificate under section 151(5) of the Act for authors of certain books in receipt of royalty income click here click here
37 10CCE Certificate under section 152(5) of the Act for Patentees in receipt of royalty income click here click here
38 10H Certificate of foreign inward remittance click here click here
39 10E Form for claiming relief under section 157(1) of the Act in case of receipt of additional salary, or gratuity or Retrenchment Compensation or commutation of pension click here click here
40 10-EE Exercise of option for relief from taxation in income from retirement benefit account maintained in a notified country under section 158 of the Act click here click here
41 10F Information to be provided under section 159(8) click here click here
42 10FA Application for Certificate of residence for the purposes of an agreement under section 159(1) and 159(2) click here click here
43 10FB Certificate of residence for the purposes of section 159 click here click here
44 67 Statement of income from a country or region outside India and Foreign Tax Credit click here click here
45 New Form Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed click here -
46 New Form Exercise of option for determination of arm‘s length price (ALP) under section 166(9) click here click here
47 New Form Certificate of an accountant under section 166 click here click here
48 3CEB Report from an accountant to be furnished under section 172 relating to international transaction(s) and/or specified domestic transaction(s) click here click here
49 3CEFA, 3CEFB & 3CEFC Application for opting for Safe Harbour click here click here
50 3CEC Application for a pre-filing consultation click here click here
51 3CED & 3CEDA Application for an Advance Pricing Agreement (APA) click here click here
52 3CEF Annual Compliance Report on Advance Pricing Agreement click here click here
53 3CEEA Form for filing particulars of past years for calculating relief in tax payable under section 206(1) click here click here
54 New Form Application for Renewal of an Advance Pricing Agreement (APA) click here click here
55 34F Form of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories click here click here
56 3CEAA Information and document to be furnished by the person who is a constituent entity under section 171(4) - click here
57 3CEAB Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4) - -
58 3CEAC Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of section 511(1) - -
59 3CEAD Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of section 511(2) or section 511(4) - -
60 3CEAE Intimation on behalf of the international group for the purposes of section 511(5) - -
61 10FC Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area click here click here
62 3CEG Form for making the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1) - -
63 3CEH Form for returning the reference made under section 274 - -
64 3CEI Form for making reference to the Approving Panel and for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under section 274(4) - -
65 3CFA Form for opting for taxation of income by way of royalty in respect of patent click here click here
66 29B Report for Computation of Book Profit for the purposes of section 206(1) of the Act click here click here
67 29C Report for computation of adjusted total income and alternate minimum tax for the purposes of section 206(2) of the Act click here click here
68 10-IG Statement of exempt income under Schedule VI [Table: Sl. Nos. 1 to 4] click here click here
69 10-IH Statement of income of a specified fund eligible for concessional taxation under section 210(2) of the Act click here click here
70 10-IK Annual Statement of exempt income and income taxable at concessional rate for an investment division of an offshore banking unit click here click here
71 10-IL Verification by an accountant for computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for purposes of Schedule VI to the Act click here click here
72 64E Statement of income paid or credited by a securitisation trust to be furnished under section 221 click here click here
73 64F Statement of income distributed by a securitisation trust to be provided to the investor under section 221 click here click here
74 64 Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 222 click here click here
75 New Form Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be provided to the person who is liable to tax under section 222 click here click here
76 64A Statement of income paid or credited by business trust to be furnished under section 223 click here click here
77 64B Statement of income distributed by a business trust to be provided to the unit holder under section 223 click here click here
78 64C Statement of income distributed by an investment fund to be provided to the unit holder under section 224 click here click here
79 64D Statement of income paid or credited by investment fund to be furnished under section 224 click here click here
80 65 Application for *exercising/renewing option for the tonnage tax scheme under * section 231(1) or 231(10) click here click here
81 66 Audit Report under section 232(21) for tonnage tax scheme click here click here
82 45 Warrant of authorisation under section 247 of the Income-tax Act, 2025 (30 of 2025) and rule 148 of the Income-tax Rules, 2026 - -
83 45A Warrant of authorisation under section 247(2) of the Income-tax Act, 2025 (30 of 2025) - -
84 45B Warrant of authorisation under section 247(3) of the I n c ome - t a x Act, 2025 (30 of 2025) - -
85 6C Application under section 247(5) or 247(9) of the Income-tax Act, 2025 (30 of 2025) - -
86 45C Warrant of authorisation under section 248(1) of the Income-tax Act, 2025 (30 of 2025) - -
87 45D Information to be furnished to the Income-tax authority under section 254 of the Income-tax Act, 2025 ( 30 of 2025) - -
88 46 Application for information under section 258(2)(a) of the Act click here click here
89 47 Form for furnishing information under section 258(2) of the Act click here click here
90 48 Refusal to supply information under section 258(2)(a) of the Act. click here click here
91 49 Refusal to supply information under section 258(2)(a) of the Act. click here click here
92 49BA Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter of ________________ of ___________ (Financial Year) click here click here
93 49A Application for Allotment of Permanent Account Number click here click here
94 49A Application for Allotment of Permanent Account Number [For an Indian Company / an Entity incorporated in India/ an Unincorporated Entity formed in India] click here click here
95 49AA Application for Allotment of Permanent Account Number [For an Individual not being a Citizen of India] click here click here
96 49AA Application for Allotment of Permanent Account Number [For an Entity incorporated outside India/ an Unincorporated Entity formed outside India] click here click here
97 60 Form for declaration to be filed by any person (other than a company or firm) or a foreign company covered by sub-rule (2) to rule 159 , who does not have a permanent account number and who enters into any transaction specified in rule 159 - -
98 61 Statement containing particulars of declaration received in Form No. 97 - -
99 35 Appeal to the Joint commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals) click here click here
100 6B Audit report under section 268(5) click here click here
101 6D Inventory Valuation report under section 268(5) click here click here
102 71 Application under section 288(1) [Table: Sl. No. 11] for credit of tax deduction at source click here click here
103 7 Notice of demand under section 289 of the Act click here click here
104 10A Application for provisional registration or provisional approval click here click here
105 10AB Application for registration of non-profit organisation under section 332 or approval under section 354 click here click here
106 10AC Order for provisional registration under section 332 or provisional approval under section 354 Rejection of application click here click here
107 10AD Order for grant of registration under section 332 or approval under section 354 or rejection of application or cancellation of registration or approval granted click here click here
108 9A Exercise of option under section 341(7) in respect of amount applied for charitable or religious purposes click here click here
109 10 Statement of accumulation or setting apart of income under section 342(1) click here click here
110 New Form Application for change of purpose of accumulation or setting apart of income under section 342(5) click here click here
111 New Form Order under section 342(6) on the request for change of purpose of accumulation or setting apart of income - -
112 10B & 10BB Audit report under section 348 in the case of a registered non-profit organisation (NPO) click here click here
113 10BD Statement or Correction Statement to be filed by Donee under section 354(1) click here click here
114 10BE Certificate of donation under section 354(1)(g) click here click here
115 36 Form of appeal to the Appellate Tribunal click here click here
116 36A Form of memorandum of cross-objections to the Appellate Tribunal click here click here
117 8 Declaration under section 375(1) of the Act to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court click here click here
118 8A In the High Court of _______ or Income-tax Appellate Tribunal _______ click here click here
119 34BC Application to the Dispute Resolution Committee under section 379 of the Act click here click here
120 34C,34D,34DA,34E and 34EA Form of application for obtaining an advance ruling section 383(1) of the Act click here click here
121 15G, 15H. Declaration under section 393(6) for receipt of certain incomes without deduction of tax click here click here
122 12B and 12BAA Form for furnishing details of income under section 392(4)(a) for the purposes of making deduction where income is chargeable under the head "Salaries" click here click here
123 12BA Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof click here click here
124 12BB Statement showing particulars of claims by an employee for deduction of tax under section 392(5)(b) click here click here
125 12BBA Declaration to be furnished by Specified Senior Citizen for deduction of tax under Section 393(1) [Table: Sl. No. 8(iii)] click here click here
126 15C, 15D Application by a person specified in rule 209 for a certificate under section 395(1), for receipt of certain sums without deduction of tax click here click here
127 27C. Declaration under section 394(2) to be made by a buyer for obtaining goods without collection of tax click here click here
128 13 Application for issuance of certificate for lower or nil deduction of income-tax under section 395(1) and lower collection of income-tax under section 395(3) click here click here
129 15E. Application by a person for a certificate under section 395(2) and 400(3) for determination of appropriate proportion of sum (other than salary) payable to non-resident, chargeable to tax in case of the recipient. click here click here
130 16. Certificate under section 395 for tax deducted at source on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1) click here click here
131 16A. Certificate under section 395(4) for tax deducted at source other than on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1) click here click here
132 16B, 16C, 16D, 16E Certificate under section 395(4) for tax deducted at source click here click here
133 27D. Certificate under section 395(4) for tax collected at source click here click here
134 49B(1) Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 click here click here
135 49B(2) Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 click here click here
136 New Form Application for allotment of Accounts Office Identification Number (AIN) click here click here
137 24G TDS/TCS Book Adjustment Statement click here click here
138 24Q. Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of salary paid to employee under section 392, or income of specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)], for the quarter ended ……….. (June/September/December/March) ……. (Tax Year)] click here click here
139 26B. Form to be filed by the deductor, if he claims refund of sum paid under Chapter XIX of the Act click here click here
140 26Q. Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments made other than salary for the quarter ended…………………………(June/September/December/March) ………………. (Tax Year)] click here click here
141 26QB, 26QC, 26QD, 26QE Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)] click here click here
142 26QF Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 393(1) [ Table: S. No. 8(vi)] to be furnished by an Exchange for the quarter ending ……. June/September/December/March of Tax Year click here click here
143 27EQ. Quarterly statement of collection of tax at source under section 397(3)(b) for the quarter ended………………………….. (June/September/December/March) ……………………….. (Tax Year) - click here
144 27Q. Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments other than salary made to non-residents for quarter ended…………………………(June/September/December/March) ……………. (Tax Year)] click here click here
145 15CA. Information to be furnished for payments to a non-resident not being a company, or to a foreign company click here click here
146 15CB. Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company click here click here
147 15CC. Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of (Tax Year) click here click here
148 15CD. Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in section 147(1)(b), in respect of remittances, made for the quarter of ………….. of (Tax Year) click here click here
149 26A. Form for furnishing accountant certificate under section 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default click here click here
150 27BA Form for furnishing accountant certificate under section 398(2) for person responsible for collection of tax as per section 394(1)[Table: Sl. No. 1 to 5 and 9] not to be deemed to be an assessee in default click here click here
151 28 Notice of demand under section 289 of the Act for payment of advance tax under section 407(2) or 407(5) of the Act click here click here
152 28A Intimation to the Assessing Officer under section 407(8) regarding the notice of demand under section 289 of the Act for payment of advance tax under section 407(2)/407(5) of the Act click here click here
153 57 Certificate under section 413 or 414. click here click here
154 30A Form of undertaking to be furnished under section 420(1) click here click here
155 30B No Objection Certificate for a person not domiciled in India under section 420(1) click here click here
156 30C Form for furnishing the details under section 420(3) click here click here
157 New form Form for furnishing the certificate under section 420(4) click here click here
158 31 Application for Certificate under section 420(5) click here click here
159 33 Clearance Certificate under section 420(5) click here click here
160 29D Application by a person under section 434 for refund of tax deducted click here click here
161 68 Form of application under section 440(2) click here click here
162 49C Annual Statement under section 505 click here click here
163 49D Information and Documents to be furnished by an Indian concern under section 506 click here click here
164 52A. Statement to be furnished under section 507 by a person carrying on production of a cinematograph film or engaged in specified activity or both click here click here
165 61A Statement of Specified Financial Transactions under section 508(1) - -
166 61B Statement of Reportable Account under section 508(1) - -
167 New Form Statement to furnish information on transaction of crypt-asset under section 509 - -
168 26AS. Annual Information Statement click here click here
169 New Form Application for registration as a valuer under section 514 - -
170 New Form Report of valuation of Asset under section 514 - -
171 - Form of application for registration as authorised income-tax practitioner under section 515 click here -
172 3CEJA Report from an accountant to be furnished for the purpose of section 9(12) [Schedule I: Paragraph 1(4)] regarding fulfilment of certain conditions by an eligible investment fund click here click here
173 3CEK Statement to be furnished by an eligible investment fund to the Assessing Officer under section 9(12) [Schedule I: Paragraph 1(4)] click here click here
174 10BBA Application for notification under Schedule V [Table: Sl. No.7.Note 5(a)(iii)(D)] (Pension Fund) - -
175 10BBB Intimation by Pension Fund of investment under Schedule V [Table: Sl. No. 7] (within one month from the end of the quarter ending on 30th June, 30th September, 31st December and 31st March of the financial year) - -
176 10BBC Certificate of accountant in respect of compliance to the provisions of Schedule V [Table: Sl. No. 7] by the notified Pension Fund - -
177 10BBD Statement of eligible investment received - -
178 10-II Statement of exempt income under Schedule VI [Table: Sl. No. 10] - -
179 10-IJ Certificate to be issued by the accountant under Schedule VI [Table: Sl. No. 10] - -
180 9 Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No. 2] click here click here
181 10BC Audit report under rule 289(12) in the case of the electoral trust click here click here
182 3AC Audit Report under paragraph 2 of Schedule IX for deduction for tea development account, coffee development account and rubber development account click here click here
183 3AD Audit Report under paragraph 2 of Schedule X for deduction for site restoration fund click here click here
184 40A/40B Form of nomination/modifying nominations for provident/gratuity fund - -
185 41 Form for maintaining accounts of subscribers to a recognised provident fund click here click here
186 40C Application for recognition of provident fund under Part-A of the Schedule XI to the Act click here click here
187 42, 43, 44 Appeal against refusal to recognize or withdrawal of recognition from a provident fund/refusal to approve or withdrawal of approval from a superannuation fund or from a gratuity fund click here click here
188 New Form Application for approval of superannuation fund or gratuity fund click here click here
189 59 Application for approval of issue of public companies under Paragraph 1(z)(i) of Schedule XV to the Act click here click here
190 59A Application for approval of mutual funds investing in the eligible issue of public companies under Paragraph 1(z)(ii) of Schedule XV to the Act click here click here