Transfer pricing compliance: accountant's report requires detailed annexure on international and specified domestic transactions and arm's length pricing.
Form 3CEB requires an accountant to examine an assessee's records and certify that prescribed documentation for international and specified domestic related party transactions has been maintained. The Annexure (Parts A-C) mandates identification and details of associated enterprises and, for each transaction category (tangible and intangible property, traded goods, services, loans, guarantees, securities, cost sharing, restructurings and other transactions), disclosure of counterparty details, description, amounts as per books and amounts computed at the arm's length price, and the method used to determine that price.

Retirement benefit account taxation option requires full disclosure of account details, foreign tax treatment, and prior income inclusion.
Exercise of option for relief from taxation on income from a retirement benefit account maintained in a notified country requires Form No. 40 with full particulars of the specified person, specified accounts, tax year, account balance, taxation basis in the notified country, withdrawal year, nature of income, and amounts already included or exempted in earlier tax years. The option makes the accrued income includible in total income for the tax year in which it is taxed or taxable in the notified country at withdrawal or redemption, and once exercised it cannot be withdrawn and applies to subsequent years. Supporting statements, documentary evidence, and reconciliation details must be attached.

Foreign Tax Credit disclosure form requires income details, DTAA particulars, disputed credit reporting, and accountant verification.
Statement of income from a country or region outside India and claim of Foreign Tax Credit requires disclosure of the assessee's particulars, source-wise foreign income, foreign tax paid, tax payable, credit computed under the relevant provisions, any disputed amount, total credit, and credit claimed, together with the applicable DTAA article and rate. The form also requires disclosure of any refund of foreign tax already credited in India and includes declarations by the assessee and accountant confirming compliance with the applicable DTAA, the Income-tax Act, 2025 and the Income-tax Rules, 2026.

Arm's length price option form requires transaction details, ALP methods, and certifications for consistent associated enterprise analysis.
Exercise of option for determination of arm's length price under section 166(9) is prescribed in Form No. 46, requiring particulars of the person, tax year reference, return and Form No. 48 details, and transaction-wise information for the associated enterprise relationship across TY, TY+1 and TY+2. The form captures the nature and value of transactions, the method used to determine ALP, and the amounts as per books and as per ALP for each relevant year.

Declaration for tax-free receipt of specified income requires income details, nil-tax certification, and payer verification.
Declaration form for receipt of specified incomes without deduction of tax, requiring the declarant to furnish identity, residential status, income particulars, estimated total income, earlier declarations and return details, and to certify that the income is correctly stated, not taxable in another person's hands, and will not attract tax on the estimated total income. The payer must verify receipt of the declaration, maintain the related particulars, and accept it only where the tax on the declarant's estimated total income will be nil, subject to the stated monetary condition and the special rule for a resident individual aged sixty years or more.

Diamond Imprest Authorisation eligibility requires Two Star Export House status, specified export performance and filing of GST and tax returns.
Diamond Imprest Authorisation (ANF-4J) requires Two Star Export House status and specified three year export performance with GST and ITR filings; a single digitally signed application per financial year must be filed by the deadline. CIF entitlement is set at 5% of average three year USD exports subject to a cap, FOB exports must be at least 110% of CIF, and a minimum value addition in USD is required. Applicants must submit status certificate, CA certified export statements for three years, manufacturing/supporting manufacturer licences and ITR/GST filings and accept pre import and actual user conditions and statutory declarations.

Income Tax Return Form ITR-1 Sahaj sets eligibility, income reporting, deductions, tax computation, and bank disclosure requirements for individual filers.
Income Tax Return Form ITR-1 Sahaj is a simplified return for resident individuals, other than those not ordinarily resident, who have income from salary or pension, one house property, other sources, and limited agricultural income. The form excludes cases involving business or professional income, more than one house property, capital gains beyond the permitted scope, loss under other sources, specified foreign assets or income, and other stated ineligibility conditions. It also includes schedules for deductions, exempt income, tax computation, bank accounts, advance tax, TDS/TCS, and verification.

ITR-2 return filing framework for individuals and HUFs without business income, covering income, deductions, losses, and tax relief.
Income-tax return form ITR-2 is prescribed for individuals and Hindu undivided families not having income from profits and gains of business or profession. The form covers reporting of personal particulars, filing status, residential status, and schedules for salaries, house property, capital gains, income from other sources, exempt income, deductions under Chapter VI-A, loss set-off, foreign income, tax relief, and tax payments. It also provides computation of total income, special-rate income, tax liability, refund, verification, and tax return preparer details.

ITR-2A: form and instructions for individuals/HUFs with salary, house property and other-source income, filing and deduction rules.
The document provides the ITR-2A return form and comprehensive instructions for individuals and HUFs with income only from salary, house property and other sources (including lottery and race-horse income) who do not hold foreign assets; it explains who may or may not use the form, required filing modes (including mandatory electronic filing in many cases), the verification/ITR V process, the stepwise computation of income and tax through specified schedules, treatment of special rate incomes and exempt incomes, rules on loss set off and carry forward, deduction under Chapter VI-A, tax payment reporting, and reporting obligations such as Schedule FA and Schedule 80G.

Income-tax Return ITR-3 for business income, capital gains, deductions, foreign assets, and tax-computation reporting.
ITR-3 is the income-tax return form for individuals and Hindu undivided families having income from profits and gains of business or profession. The substituted form for Assessment Year 2026-27 collects identification, filing-status, residential-status, audit, tax-regime, and representative-assesse details, and requires disclosure of business, partnership, foreign, and other relevant particulars. It also provides schedules for computing income under all heads, set-off of losses, depreciation, presumptive taxation, capital gains, deductions, special-rate income, foreign tax relief, and tax payment details.

Income tax return ITR-4: reporting, audit status, schedules for business income, depreciation, foreign assets and deductions.
ITR-4 is the income tax return form for individuals and HUFs with proprietary business or profession income, requiring personal and filing particulars, declaration of residential status, audit liability under section 44AB, and either detailed financial statements or condensed ''no account'' disclosures. It contains schedules to compute income across heads, depreciation and capital gains modules, Chapter VI A and incentive deductions, tax payments, foreign asset/income disclosures, and verification; instructions cover sequencing, rounding, applicability, and penalties for false statements.

Presumptive income return form ITR-4 SUGAM streamlines reporting for eligible taxpayers with business, profession and tax credits.
ITR-4 SUGAM prescribes the return form for resident individuals, HUFs and firms other than LLPs with total income up to the prescribed limit and presumptive business or professional income under sections 44AD, 44ADA or 44AE. The form requires disclosure of general particulars, filing status, tax-regime option, income under business, salary or pension, house property and other sources, along with deductions under Chapter VI-A, tax credits, advance tax, self-assessment tax, TDS, TCS, bank account details and verification. It also provides schedules for presumptive income, GST turnover and business financial particulars.

ITR-5 return form sets out detailed reporting, computation, and disclosure requirements for firms, AOPs, BOIs and similar entities.
ITR-5 prescribes the return format for firms, AOPs, BOIs and other eligible persons, requiring disclosure of general particulars, filing status, residential status, partner or member details, audit information and tax-regime options. The form provides detailed schedules for computation of income under the heads house property, business or profession, capital gains and other sources, along with depreciation, presumptive income, losses, exempt income, foreign tax relief, foreign assets, GST turnover, deductions under Chapter VI-A, tax payments and verification.

Income-tax return form for companies updated with expanded disclosure, audit, capital gains, MAT and foreign asset reporting.
Income-tax (Sixth Amendment) Rules, 2026 substitute FORM ITR-6 in Appendix II of the Income-tax Rules, 1962 for returns filed for Assessment Year 2026-27. The revised form applies to companies other than companies claiming exemption under section 11 and expands the reporting structure for corporate particulars, audit status, ownership disclosures, balance sheet and profit and loss items, presumptive income, depreciation, capital gains, other sources, deductions, MAT, foreign income and assets, and related compliance schedules.

Income-tax Return Form ITR-7 updates compliance reporting for exempt entities, political parties, electoral trusts, and foreign assets.
Income-tax Return Form ITR-7 is prescribed for persons, including companies, required to furnish returns under sections 139(4A), 139(4B), 139(4C) or 139(4D), and the 2026-27 version substitutes the form with effect from 31 March 2026. The form captures general particulars, filing status, registration or approval details, audit information, and disclosures on projects, institutions, unlisted equity shares, and other compliance data. It also contains schedules for exempt income, accumulation and application of income, corpus, donations, political party and electoral trust reporting, foreign assets, business, capital gains, other sources, and tax computation.

Fringe benefit tax reporting: specified employers must compute and remit tax on fringe benefits using the prescribed ITR 8 return.
Specified employers not otherwise filing income tax returns must use Form ITR 8 to compute and disclose the value of fringe benefits (via Schedule FB and Schedule FBI), calculate fringe benefit tax with surcharge and education cess, account for interest on defaults, report advance and self assessment payments in Schedule FBT, and file the annexure less return by prescribed methods with a signed statutory verification.

Return filing under section 170A requires successor entities to submit ITR-A and a modified ITR-6 confirming compliance.
Successor entities subject to an approved business reorganisation must file ITR-A to report income under the reorganisation scheme, providing detailed identifiers for filing and other successor and predecessor entities, assessment year and prior filing status, and particulars of the reorganisation order including issuing authority, order number and effective date. The form mandates uploading a modified ITR-6 reflecting adjusted income for the relevant assessment year and requires a verified declaration by an authorised signatory confirming compliance with the order's terms and conditions.

Income tax return acknowledgement format records filing details, tax computation fields, and verification particulars across return forms.
Prescribes the Indian Income Tax Return Acknowledgement format for returns filed and verified in ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6 and ITR-7. The form captures PAN, name, address, status, form number, e-filing acknowledgement number, business loss, total income, MAT and AMT figures, net tax payable, interest and fee, taxes paid, and the resulting tax payable or refundable balance. It also records accreted income and related tax and interest details where applicable, together with transmission and verification particulars.

Block assessment ITR-B introduced for search/requisition cases; declares undisclosed income, computes tax at block rates and requires AO verification of credits.
A dedicated ITR-B form for block assessments arising from search or requisition requires taxpayer identification, block-period dates and prior filings (Part A); head-wise/year-wise income (Part B); detailed computation tables for undisclosed income across assessment years depending on timing of authorisations (Part C); head-wise and item-wise allocation including money, bullion, jewellery and virtual digital assets (Part D); tax computation at block-assessment rates, surcharge, cess and interest (Part E); and tax-payment and credit particulars subject to Assessing Officer verification (Parts F-H).

Block assessment returns require year-wise undisclosed income computation, reconciliation, tax payment details, and verified credit claims after search proceedings.
ITR-BN prescribes the block-assessment return for search, seizure, and requisition cases. It requires taxpayer particulars, search and notice details, prior-return and pending-proceeding information, and computation of undisclosed income across the applicable block period. The form provides separate computation arrangements where the final search authorisation is executed in the same or a later tax year. It requires head-wise and item-wise reconciliation of undisclosed income, computes tax, surcharge, cess and interest, and records self-assessment tax, other tax payments, and unclaimed TDS or TCS credits subject to verification.

Income-tax updated return form ITR-U sets out eligibility, computation, tax payment, and disclosure requirements for updated filing.
Income-tax Updated Return Form ITR-U prescribes the structure for filing an updated return under section 139(8A) and rule 12AC. It requires disclosure of taxpayer identification, prior filing status, eligibility conditions, reason for updating income, the filing period, and any impact on carried forward loss, unabsorbed depreciation, or tax credit. The form also sets out the computation of updated income, tax payable, fee, tax already paid under section 140B, and remaining tax due.

Income tax return verification through Form ITR-V governs unverified electronic filings and prescribed modes of completion.
Income tax return verification is required where returns in specified ITR forms are electronically transmitted but not digitally or electronically verified. Form ITR-V records the assessee's declaration that the return information is correct and complete, and its instructions provide for verification through approved electronic modes or by sending the duly signed form to the Centralized Processing Centre, Bengaluru by the prescribed postal method. The instructions also state that Form ITR-V is not evidence of filing while verification remains pending and that improper signing can invalidate the form.