Proof of claim requirements: creditors must disclose identity, debt particulars, security status, documents and bank details.
Form F requires a creditor to file a proof of claim under rule 12 specifying identity, identification numbers, addresses, total claim (including interest as at bankruptcy commencement), how and when the debt arose, documentary evidence, any disputes, mutual set-offs, retention-of-title, details of security (value and creation date), whether security is being enforced or relinquished, enforcement actions taken if applicable, bank account details for distributions, a list of attached documents, and a signed declaration and verification.

FDI reporting requirements: mandatory FC GPR disclosures and certifications for foreign equity and convertible instrument issuances to non residents.
Form FC-GPR prescribes mandatory reporting for issuance of equity, convertible debentures or other securities to non-residents under the FDI regime, requiring company identification, investor constitution, detailed description of the issuance (nature, security type, number, face value, premium, and inflows), route of investment (Automatic or Approval), post-issue shareholding, and documentary certifications from the company secretary and a SEBI-registered merchant banker or chartered accountant; filings are made through an Authorised Dealer Category-I bank to the Reserve Bank, with Part B as an annual return covering outstanding foreign liabilities and assets.

Appeal to Appellate Tribunal under section 30 for HSNS cess: standard form requirements, deposits and attachments.
Form HSNS APL 02 sets out required particulars for an appeal to the Appellate Tribunal under section 30: appellant and respondent identification, registration and jurisdictional details, particulars of the order appealed (number, date, communication date, and adjudicating authority), Commissionerate(s), description of goods, dispute period, and amounts (cess, interest, refund, fine, penalty, market value). It requires disclosure of deposits with challan proof or applications to dispense with deposit, statement of facts, grounds of appeal, signatures and verification, and filing with a certified copy of the order appealed.

Reporting of modified client codes: stock exchanges must file monthly statements detailing affected transactions and client PANs.
Stock exchanges must submit a Monthly Statement and accompanying soft-copy annexure reporting transactions where client codes were modified after registration, including exchange identification and a principal officer's declaration; the annexure must list, by market segment, transaction ID, broker details, original and modified client codes and names, PANs, instrument identifiers, quantity, rate, total value, buy/sale indicator and transaction date.

Zero coupon bond notification application requires applicant details, bond terms, project particulars, and investment undertakings for prescribed compliance.
Application is prescribed for notification of a zero coupon bond and requires details of the eligible applicant, the proposed bond issue, and the investment project, including the applicant's particulars, bond terms, project information, source of investment, management structure, and year-wise deployment of funds. The declaration requires certification of the information furnished and an undertaking that the bond proceeds will be invested as prescribed. For an infrastructure debt fund, a further undertaking is required to maintain a sinking fund for accruing interest, with such interest invested in Government Securities.

Zero coupon bond compliance: mandatory accountant certificate detailing issuer, investment allocation, dates, and sinking fund.
An independent accountant must certify investments made from funds raised by issuance of Zero Coupon Bond, providing issuer identification, bond notification and issue dates, amount realized, and detailed year-wise investment allocations into specified investees with their PAN, addresses, business and project commencement dates. The certificate must include the accountant's signature, registration and UDIN details. For infrastructure debt funds the accountant must additionally certify maintenance of a sinking fund invested in government securities.

Income attributable to assets located in India - reporting and accountant certification required for transfers of foreign entity shares.
This form requires a transferor to provide identifying particulars and a company-wise breakdown of transfer consideration, acquisition cost, transfer date, income derived, values of Indian-located assets and global assets, and an aggregate computation of income attributable to assets located in India. An examining accountant must certify the computed attributable income, supply professional credentials including UDIN if any, and attach annexures detailing valuation methodology, relied documents, assumptions and computations; negative or qualified responses must be explained.

Preliminary expense disclosure requires itemised reporting of feasibility, project, survey and engineering costs with tax deduction details.
Statement of preliminary expenses incurred by an assessee is required in prescribed form, with identification particulars, a declaration by the authorised signatory, and itemised details of expenses relating to feasibility reports, project reports, market surveys and engineering services. The form also requires information on who carried out the activity, the person paid or credited, PAN, amount, tax deduction at source, and the amount of tax deducted, together with prescribed instructions for name, address, status and currency entries.

Deduction claims for preliminary expenses and mineral prospecting require accountant-certified audit particulars and expenditure verification.
Audit report format prescribed for an accountant to certify books of account and verify particulars supporting a deduction claim for preliminary expenses or for prospecting or developing certain minerals. The report records whether proper books have been kept, whether necessary information and explanations were obtained, and whether the annexed particulars are true and correct, with reasons required for any qualification or negative answer. The annexure sets out the particulars and expenditure details required for each deduction claim, including business dates, qualifying expenditure, project cost or mineral-related expenditure, and the resulting deduction eligibility.

Scientific research programme approval application requires sponsor particulars, programme details, annexures, and compliance undertaking.
Application form prescribed for approval of a scientific research programme under section 45(3)(c) requires particulars of the sponsor, including identity, business details, turnover, research expenditure, deductions claimed, research and development facilities, and recognised in-house research unit information. It also requires programme details such as the recipient institution or specified person, title, purpose, commencement date, duration, total cost, sponsor funding, and supporting annexures. Separate applications are required for each research programme, and the sponsor must declare the information to be true and undertake compliance with the Act, rules, and approval conditions.

Scientific research programme approval form records sponsor details, programme terms, annexures, and prescribed authority conditions for approval.
Approval of a Scientific Research Programme under section 45(3)(c) is recorded in Form No. 8 with particulars of the sponsor, the participating National Laboratory, University, Indian Institute of Technology or specified person, and the programme's title, purpose, application reference, commencement date, duration, approved tax years and total cost. The form also requires annexures on the programme's purpose, payment terms, and any other conditions imposed by the prescribed authority, with signature and completion requirements set out in the notes.

Scientific research payment receipt form sets out sponsor details, programme approval particulars, and payment tracking requirements.
Receipt of payment is prescribed for amounts paid for carrying out scientific research under section 45(3)(c). The form captures the sponsor's particulars, amount paid, mode and date of payment, research programme details, approved cost, commencement date, duration, tax years approved, and approval particulars of the programme. It also records payments received during the relevant tax year and earlier tax years, and is to be signed by the authorised laboratory, university, Indian Institute of Technology or specified person.

Establishment registration and particulars updation form requiring employer, contractor, workforce, and sector-specific details for labour compliance.
Application in Form I for registration of an establishment, amendment of an existing certificate of registration, or updation of registration particulars of establishments already registered under other Central Labour Laws. The form requires establishment identification, employer details, manager or agent details, contractor details, and sector-specific particulars for factories, mines, dock work, building or other construction work, or any other establishment. It also calls for workforce numbers, classification codes, contact information, and signature or digital signature entries.

Employee register format requires comprehensive worker details, statutory identifiers, pay records, nomination data, and exit particulars.
Employee records are required to be maintained in a prescribed register format containing the establishment's and employer's identifying particulars, including PAN/TAN and the establishment registration number or Labour Identification Number. The form is structured to capture comprehensive employee-wise details covering personal identity, family particulars, employment status, pay and promotion history, statutory account and insurance identifiers, bank details, address information, and records relating to nomination, exit, and identification.

Memorandum of settlement form governs labour dispute settlements, signatures, witness attestation, and notice when reached outside conciliation.
A prescribed settlement form records a memorandum of settlement reached during conciliation proceedings or otherwise. It calls for the names of the employer and worker representatives, a short recital of the case, the terms of settlement, and the signatures of the parties and witnesses, with the conciliation officer's signature where applicable. If the settlement is reached outside conciliation proceedings, a copy of the memorandum must be marked to the concerned Deputy Chief Labour Commissioner (Central).

Appeal procedure under the Code on Social Security requires jurisdiction, limitation, exhaustion of remedies, and verified particulars.
Appeal in Form I under section 23 of the Code on Social Security, 2020 prescribes the particulars to be furnished before the Central Government Industrial Tribunal, including the appellant's and respondent's names, addresses for service, and details of the order or notification challenged. The form requires the appellant to state jurisdiction, limitation, facts, remedies exhausted, non-pendency of related proceedings, reliefs sought, interim relief, fee particulars, enclosures, and verification of truth and non-suppression of material facts.

Scientific research programme reporting requires sponsor details, approval particulars, separate accounts, and progress reporting obligations.
Report and declaration requirements are prescribed for submission by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the sponsor after approval of a scientific research programme under section 45(3)(c). The form calls for particulars of the sponsor, the approved programme, the participating research institution, the programme cost, payment terms, and the arrangement concerning patent and commercialisation rights. The authorised signatory must certify the information and undertake to maintain separate accounts, submit annual progress reports, and file a final report with audited accounts.

In-house research and development agreement requires audited accounts, annual reporting, and controlled use of approved research assets.
Form No. 11 prescribes the particulars, agreement terms, declaration, and annexures for a company seeking to enter into an agreement with the Department of Scientific and Industrial Research for co-operation in an in-house research and development facility. It requires details of the company, business, production, research expenditure, DSIR recognition, proposed research objectives, and annual facility-wise expenditure. The company must maintain separate audited accounts, co-operate in research and development work, submit annual progress reports, and use approved assets only for approved purposes.

Scientific research report requirements for companies cover R&D facilities, DSIR recognition, expenditure details, and asset disposal approvals.
Prescribes a report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax for a company engaged in biotechnology business or manufacture or production of an eligible article or thing. The form calls for particulars of the company and its principal officer, the relationship of the business to proposed scientific research, details of in-house research and development facilities, DSIR recognition, co-operation and audit arrangements, annual production, tax-year-wise research and development expenditure, disposal or transfer of research assets, and any required approval from the Secretary, Department of Scientific and Industrial Research.

Accountant certification for approved in-house research and development facility expenditure and separate accounts under tax compliance requirements.
Report from an accountant for an approved in-house scientific research and development facility requires audit verification of separate accounts, certification of whether the accounts were satisfactorily maintained, and confirmation that the expenditure is in consonance with the Department of Scientific and Industrial Research guidelines. The report must also furnish details of capital expenditure and revenue expenditure relating to the facility, confirm the correctness of the reported expenditure for the relevant tax year, and identify the pages in the audited financial statement or annual report where such expenditure is reflected.

In-house research and development facility approval under income tax rules records company particulars, recognition details, and conditional approval.
Approval is provided in the prescribed form for an in-house research and development facility for the relevant income-tax provision, subject to stated conditions. The form records the company's particulars, nature of business, scientific research objectives, facility location, application details, and the recognition granted by the Department of Scientific and Industrial Research, including registration number, date of recognition, and validity period.

Donor deduction reporting requires full disclosure of donee and donor particulars, donation mode, date, and eligibility section.
Statement to be filed by an approved research association, university, college, institution or company as donee requires disclosure of the donee's identification particulars, donor details, amount and mode of donation, date of donation and the section under which deduction is claimed. The form includes a declaration by the donee that the particulars are true and correct and that the signatory is competent to file and verify the statement. Notes require full names, complete addresses, separate rows for different donation types or modes, and rupee amounts unless otherwise provided.

Donation certificate requirements for approved institutions cover donee details, donor particulars, deduction eligibility, and authorised declaration.
Certificate of donation to an approved research association, university, college or other institution or company records the donee's particulars, the donor's particulars, the amount and tax year of the donation, and the section under which deduction is claimed. It requires a declaration by an authorised signatory that the details are true and correct and that the signatory is competent to issue the certificate. The notes specify how names and addresses should be furnished and allow some information to be pre-filled where possible.

Section 45 approval form requires detailed disclosure of constitution, key persons, research activity, income, expenditure, and supporting records.
Approval under section 45(3)(b) for a company and under section 45(4)(b) for a research association, university, college or other institution is sought through Form No. 17, which requires detailed particulars of incorporation, constitution, tax status, residential status, contact details, and the relevant statutory code for the applicant category. The form also requires disclosure of key persons, operational details of the institution, research projects, income, expenditure, and supporting documentary enclosures, including registration records, audited accounts, donor details, and research activity particulars.

Affordable housing project notification under section 46 requires project details, compliance conditions, and supporting approvals.
Application in Form No. 18 seeks notification of an affordable housing project as a specified business under section 46 and requires disclosure of assessee particulars, project details, area allocation, commencement information, land title, related agreements, and fulfilment of the conditions in rule 36(5). The form also requires annexures for the agreement, sanction letter, and layout and specifications approval, and includes a declaration to continue operating the affordable housing project during the period benefits are availed.

Specified business notification for semiconductor wafer fabrication units requires disclosure of approval, commencement and India-based manufacturing facilities.
Application form for notification of a semiconductor wafer fabrication manufacturing unit as a specified business under section 46 requires the applicant to provide particulars of the assessee, the specified business and the unit, including the unit name, address, location, and whether operations have commenced, with the actual or expected date of commencement as applicable. The applicant must also confirm fulfilment of the rule 36(6) conditions, including exclusive manufacture of semiconductor wafer fabrications, approval under the Modified Special Incentive Package Scheme, commencement on or after 1 April 2014, and location of all manufacturing facilities in India.

Industrial dispute application form sets out party details, issues in dispute, and request for adjudication.
Application to the Central Government Industrial Tribunal is made in Form II for raising an industrial dispute under the prescribed labour rules. The applicant must give the names and addresses of the parties, state the brief facts and specific issues connected with the dispute, and identify the matter under the relevant provisions of the Industrial Relations Code, 2020. The prayer seeks admission of the application for adjudication and an appropriate award. The form is to be signed by the worker, trade union officer, or party in dispute, as applicable.

Cancellation of establishment registration requires closure details, settlement of worker dues, and hazardous chemical compliance certification.
Application is prescribed for cancellation of the Registration Certificate of an establishment after closure of the establishment. It requires particulars such as the registration number, name and address of the establishment, employer details, communication address, and nature of work, along with intimation of the closure date. The employer must certify that all workers' dues have been paid and, where applicable, that the establishment is free from hazardous chemicals and substances before submission to the Registering Officer or Inspector-cum-Facilitator.

Code on Wages application form for claiming short wages, overtime, rest-day pay, deductions, bonus, and compensation.
Single application under section 45(5) of the Code on Wages, 2019 is a prescribed form for wage-related claims before the authority under section 45(1). It covers claims for short payment of minimum wages, non-payment for weekly rest days, overtime wages, unpaid wages, deductions made in contravention of the Code, and non-payment of minimum bonus. The applicant must state the employment particulars, estimate the relief sought, and request a direction for payment of wage differences, rest-day remuneration, overtime wages, and compensation.

Appeal receipt acknowledgment under labour law form records filing details before the Central Government Industrial Tribunal.
Receipt slip for acknowledging receipt of an appeal filed before the Central Government Industrial Tribunal by an employee or person working in or for an establishment. The form records the appellant's name, employment reference, address, and the tribunal location, and provides spaces for the Registrar's acknowledgement, date, and seal. It functions as a procedural acknowledgment document under the prescribed labour law form, without determining any substantive right or dispute outcome.

Agricultural extension project approval form requires applicant details, tax history, project disclosures, and supporting annexures for notification.
Application seeks approval of an agricultural extension project under section 47(1)(a) in Form No. 20. The applicant must provide identification particulars, project details, prior notification or revocation history, proposed charging from beneficiaries, Ministry of Agriculture approval status, tax return particulars for the last three years, penalty and outstanding tax demand details, and the prescribed supporting annexures, including project write-up, expenditure estimates, past project details and audited annual accounts.

Agricultural extension project notification requires prescribed particulars, project details, conditions, and copy circulation to relevant authorities.
Notification of an agricultural extension project under section 47(1)(a) requires the applicant's name, address, PAN, application reference and date, together with project particulars such as title, purpose, commencement date, duration, tax years, estimated expenses excluding land or building, beneficiary charges and any attached conditions. The form also requires signature details and copies to be sent to the applicant, agriculture authorities and the tax administration. Names must be stated in full and the address must include the prescribed territorial and postal particulars.

Skill development project approval application requires company details, project particulars, tax history, annexures and electronic filing.
Application for approval of a skill development project under section 47(1)(b) requires company particulars, project details, prior notification history, income-tax return data for the last three years, penalty and tax demand disclosure, and specified annexures including project objectives, expenditure estimates, accounts and training institute concurrence. The form is to be filled electronically and submitted to the prescribed authority electronically or in paper form.

Skill development project notification form requires company, project, training institute, timing, expenditure, and attached conditions.
Form No. 23 prescribes the notification format for a skill development project under section 47(1)(b). It requires the company's particulars, the project title and purpose, details of the training institute, commencement date, duration, tax year or years, estimated expenditure other than land or building cost, and any conditions attached to the notification.

Royalty and fees for technical services audit report requires accountant certification, connected income details, and annexure disclosures.
Audit Report in Form No. 24 is used for computation of royalty and fees for technical services in the case of a non-resident individual or foreign company having a permanent establishment or fixed place of profession in India. An accountant examines the accounts and records, certifies that the relevant right, property or contract is effectively connected with the Indian permanent establishment, and states the amount of such income for the tax year. The annexure calls for particulars of the assessee, the payer, books of account, accounting method, agreement details, intangible property, expenditure, head office allocations, and reimbursements.

Daily case register requirement for medical practitioners records patient details, services rendered, fees received, and receipt dates.
A prescribed daily case register is to be maintained by practitioners of any system of medicine, including physicians, surgeons, dentists, pathologists, radiologists, vaids and hakims. The register records the date, serial number, patient's name, nature of professional services rendered, fees received and date of receipt, serving as a structured compliance record for daily practice.

Audit report and statement of particulars under section 63 covering income, expenses, depreciation, ICDS, and compliance disclosures.
Form No. 26 prescribes the audit report and statement of particulars to be furnished under section 63, requiring the accountant to report the statutory audit, annex audited financial statements and related documents, disclose audit qualifications affecting income or book profit, and certify the truth and correctness of the particulars filed in Part D subject to stated observations. The form covers general assessee details, accounting method, inventory valuation, ICDS adjustments, income and expense particulars, losses and depreciation, international taxation, TDS/TCS, indirect tax, and quantitative stock details.

Capital asset attribution reporting under section 67(10) requires entity details, asset-wise valuation, and supporting valuation report.
Form No. 27 is a reporting format for the amount taxable under section 67(10) attributed to capital assets remaining with a specified entity. It requires details of the specified entity, the tax year, asset-wise attribution particulars, the valuer's name and registration number, and upload of the valuation report. The form also includes a declaration that the information furnished is correct and complete and that the signatory is competent to verify and submit it, subject to the stated instructions on names, addresses and rupee amounts.

Slump sale capital gains reporting requires accountant certification, fair market value computation, and net worth verification.
Report of an accountant is prescribed for a slump sale to compute capital gains and net worth of the transferred undertaking or division. The form requires particulars of the transferor, transferee, business, transfer date, accounts, fair market value of assets and consideration, and the resulting net worth. It also includes verification by the accountant and filing of the report along with the return of income.

Production capacity certificate for amalgamated companies requires verification of attainment and continuance of prescribed production levels.
Prescribed certificate for an amalgamated company to report, through its principal officer and an accountant's verification, the particulars of the amalgamated and amalgamating companies, the date of amalgamation, installed production capacity, and whether the amalgamated company achieved at least 50 per cent of the relevant production capacity. The form also records whether the prescribed production level has been maintained in subsequent years up to five years from amalgamation, and requires a declaration by the principal officer that the particulars are true and correct.

Return of income for block assessment mandates procedures for computing undisclosed income, declaring seized assets and tax adjustment.
Form No. 2B mandates a structured declaration for block assessment in search and seizure cases: taxpayer and search details, itemised assets found/seized, year wise returned or assessed incomes, reconciliation and computation of undisclosed income for the block period, adjustments for losses and depreciation, computation of tax, surcharge and interest, particulars of tax paid and offers to adjust seized money, annexures of supporting documents, and a signed verification exposing false statements to penal consequences.

Return of Income for specified persons must disclose assets, travel, credit and club conditions and complete income schedules.
Form No. 2C requires persons not ordinarily obliged to file under section 139(1), but who meet any condition in the first proviso, to disclose whether during the previous year they occupied specified immovable property, owned or leased non two wheeled motor vehicles, subscribed to cellular telephones, incurred foreign travel expenditure, held credit cards, or were club members with high entrance fees; to furnish detailed particulars for each disclosed condition; to complete a prescribed income and deduction schedule; attach documents; and verify the return under penalty of prosecution under section 277.

Income tax return filing for resident individuals/HUF without business income requires prescribed form, computations, deductions and timely submission.
Form NAYA SARAL (Form No. 2E) is the prescribed income-tax return for resident individuals and Hindu undivided families with income only from salary, house property and other sources, excluding business, profession, capital gains and agricultural income. It requires taxpayer and bank particulars, detailed computation of income by head, claims for Chapter VIA deductions, calculation of tax, rebates, relief, and reconciliation of tax paid through TDS, advance tax and self-assessment. The form mandates attachments (e.g., Form 16, challans), specifies the filing due date, and identifies interest consequences for late filing and underpayment of advance tax.

Appeal under the Code on Wages requires Form III details, grounds, reliefs sought, and a no-prior-proceeding declaration.
Appeal under section 49(1) of the Code on Wages, 2019 is to be filed in Form III before the appellate authority, setting out the particulars of the impugned order, a concise chronological statement of facts, grounds of appeal, reliefs sought, and a declaration that no prior appeal, writ petition, or suit regarding the same matter has been filed or is pending before any court or appellate authority. The form also requires a list of enclosures and filing details for office use.

Registration of establishment requires workforce details, category-specific particulars, timely intimation of changes, and workplace display of the certificate.
A certificate of registration of establishment in Form III is granted for covered establishments and requires particulars of the nature of work, employee strength, contractor details, migrant workers, and category-specific information for factories, mines, dock work, and construction work. The certificate is non-transferable, the workforce must not exceed the maximum stated, and the employer must intimate changes in employee strength or working conditions within thirty days, notify commencement or cessation electronically, and display the certificate at the workplace.

Certified standing orders register records establishment details, appeal particulars, and electronic enclosure of the standing orders copy.
A prescribed register for certified standing orders records the industrial establishment's identification details, nature and area of operation, the status of the standing order as model, deemed or certified, and the relevant adoption or certification date. It also includes appeal particulars such as filing date, decision, amendments, dispatch of the settled standing orders, and other relevant details. The form requires electronic enclosure of the certified copy of the standing orders.

Gratuity nomination form sets out employee details, nominee proportions, family declarations, and employer certification requirements.
Nomination, fresh nomination, or modification of nomination for gratuity is made in Form III, which records the employee's particulars, nominee details, family declarations, and the proportion in which gratuity is to be shared. The employee may nominate afresh after acquiring a family or modify an earlier nomination, and must state how the family was acquired. The form requires the employee's signature or thumb-impression, employer certification of verification and recording, and employee acknowledgment of the duplicate certified copy.

Medical disability certification form sets out taxpayer details, condition assessment, reassessment rules, and specialist authentication requirements.
Prescribes a medical authority certificate format for certifying a taxpayer as a person with disability, severe disability, autism, cerebral palsy or multiple disability for Income-tax purposes. The form captures taxpayer details in Part A and medical certification in Part B, including patient particulars, disability type, condition assessment, reassessment recommendation, institution details, specialist credentials, and signatures. The notes require full names and a detailed address format, and state that reassessment is unnecessary where the condition is progressive or not likely to improve.

Rent deduction declaration requires disclosure of tenant details, rent payment particulars, landlord information, and certification of own accommodation.
Declaration to be filed by an assessee claiming deduction for rent paid requires disclosure of basic particulars, tax year, address of the premises, period of stay, rent paid, and landlord details. The assessee must certify that the premises were occupied for own accommodation and that no other residential accommodation is owned by the assessee, spouse, minor child or family in the case of a Hindu undivided family, either at the ordinary place of residence or occupation or at any other occupied accommodation whose value is determined under section 21(6) of the Act.

Income-tax audit report form sets out eligibility, disclosure and certification requirements for multiple deduction-linked business categories.
Audit report form for claiming specified income-tax deductions requires an accountant to certify the assessee's eligibility and the amount of deduction claimed, with basic particulars such as name, address, PAN, tax year and the relevant deduction provision selected. The form is structured in separate parts for different incentive provisions and requires supporting details, declarations and uploads relevant to each category before certification. It covers specified business capital expenditure, infrastructure and power undertakings, special economic zone development, start-ups, housing and rental housing projects, specified regional undertakings, and export-oriented units in special economic zones, together with approvals, location conditions, foreign exchange realisation and other eligibility particulars.

Special Economic Zone deduction reporting requires reserve account details, plant purchases, and verification of withdrawal use.
Form No. 33 requires an assessee to furnish particulars for units in a Special Economic Zone claiming deduction under the relevant provision of the Act. The form captures basic details of the assessee and undertaking, the tax year, and the Special Economic Zone location, and then requires disclosure of the Special Economic Zone Reinvestment Allowance Reserve Account, including profits credited, withdrawals made, and the closing balance. It also asks for particulars of new plant or machinery purchased out of reserve withdrawals and includes a verification by the responsible signatory.

Additional employee cost deduction report format requires employer details, employee counts, emoluments, and accountant certification.
Prescribes a verification report format for claiming deduction in respect of additional employee cost under section 146 of the Act. The form requires the assessee's basic particulars, tax year, and separate computation of deduction for a new business and for an existing business, including emoluments paid or payable, number of employees, number of additional employees, and the deduction eligible on the relevant emoluments. The accountant must examine the accounts and records and certify that the deduction worked out in the form corresponds to the stated computation.

Offshore Banking Unit deduction reporting requires unit details, income computation, foreign exchange exclusion, and accountant verification.
Report for deduction in respect of income of Offshore Banking Units and Units of an International Financial Services Centre under section 147(4)(a) requires disclosure of assessee and unit particulars, supporting permissions, commencement details, and whether the unit was formed by splitting up, reconstruction, reorganisation, or transfer of an existing business in India where commencement is after 01.04.2026. The form also requires computation of gross income, foreign exchange exclusion, attributable expenses, and income eligible for deduction, followed by accountant verification.

Royalty deduction certificate for authors of certain books requires disclosure of book details, payments received, and foreign exchange remittance.
Form No. 36 prescribes a certificate for authors of certain books in receipt of royalty income to support deduction claimed under section 151(5) of the Act. It requires details of the author, the book, the royalty payer, books sold, amounts receivable and received, foreign exchange brought into India, and the deduction claimed. The assessee and publisher must make declarations and certify the accuracy of the royalty particulars.

Patent royalty deduction certificate requires patentee details, royalty agreement terms, payment records, and patent register certification.
Certificate in prescribed form for a patentee receiving royalty income and claiming deduction under section 152(5) of the Act. The form captures patentee details, patent registration information, patent of addition status, true and first inventor particulars, revocation or exclusion from the patent register, compulsory licence details, royalty agreement terms, payment details, foreign exchange remittance, and deduction claimed. The assessee declares the information to be true, and the Controller of Patents certifies the patent particulars from the patent register.

Foreign inward remittance certificate requires complete transaction details, bank certification, and assessee verification of receipt and particulars.
Certificate of foreign inward remittance requires details of the beneficiary, remitter, remitting bank, account information, transaction particulars, foreign currency amount, rupee equivalent, exchange rate, mode, date, and purpose of remittance. The beneficiary bank certifies receipt of payment in convertible foreign exchange, not under any special trade or payments agreement, and reimbursement in a manner approved by the Reserve Bank of India. The assessee also declares that the particulars are true and complete, while the notes require full names, a detailed address format, and amounts in rupees unless otherwise provided.

Relief under section 157(1): form-based computation for additional salary, gratuity, retrenchment compensation, and pension commutation.
Form No. 39 prescribes the statement for claiming relief under section 157(1) in respect of additional salary, additional family pension, gratuity, retrenchment compensation and commutation of pension. It requires the assessee's particulars, the relevant tax year, and separate calculations for each receipt by comparing tax on total income with tax on reduced or enhanced income, or by applying the prescribed average-rate method. The form then consolidates the amount of each receipt and the relief admissible and ends with a verification by the assessee.

Deduction for new plant and machinery requires a certified accountant's report confirming acquisition, installation and calculation eligibility.
Certification under Form No. 3AA requires an accountant's report verifying new plant and machinery acquisitions and installations, separately stating deductions for new industrial undertakings and for substantial expansion of pre-existing undertakings. Deductions must be supported by Annexure A (new undertakings) or Annexure B (expansions) detailing vendor, asset, purchase and installation dates, and actual cost. The report must be signed by a Chartered Accountant or authorised auditor, declare that necessary information was obtained, state reasons for any negative or qualified answers, and apply the statutory definitions of "actual cost" and "substantial expansion" (minimum ten percent increase in installed capacity).

Deduction under section 32AB: audit form prescribes documentary, accounting and deposit requirements to claim investment deduction.
Sets out two audit-report formats to support claims for the investment deduction: Part I when accounts are audited under another law (annex statutory audit report and audited financial statements), and Part II when no other audit exists (auditor to examine books, confirm proper records and that accounts give a true and fair view). Both require the auditor to verify and sign the detailed particulars in Part III, which specify accounting method, separate accounts status, reconciliation adjustments, Development Bank deposit and withdrawal details under the Investment Deposit Account Scheme, asset acquisition/disposal disclosures, and the amount of deduction permissible.

Deduction claim for plantation deposit schemes requires audited particulars, certified deposits, withdrawals and utilisation under the scheme.
Form 3AC requires an auditor's certification-via Part I if a statutory audit exists or Part II if not-that the particulars in Part III are true and correct. Part III mandates verification of books examined; accounting method; existence of separate plantation accounts or, if absent, turnover and proportionate profit; deposits to the National Bank/Deposit Account with dates and details; withdrawals, their purposes and utilisation; unutilised balances; disposals of assets acquired under the scheme; and the computation of the permissible deduction, with supporting audited financial statements attached.

Section 33ABA deduction requires audited Form 3AD detailing Scheme deposits, withdrawals, utilizations and deduction particulars.
Form 3AD sets out the audit report and annexures required to substantiate a deduction under section 33ABA(2)