Tax deduction certificate form requires deductor and deductee details, payment summary, and deposit records through book adjustment or challan.
Certificate in prescribed Form No. 131 for tax deducted at source other than salary, pension, or specified senior citizen interest income, setting out deductor and deductee particulars, payment summary, tax deducted, rate of deduction, and tax deposited or adjusted. The form also requires payment-wise details of tax deposited into the Central Government account through book adjustment or challan, along with identification numbers, matching status, and certification by the person responsible for deduction of tax.

Tax deduction certificate format for salary, pension, and senior citizen interest income with detailed computation and declaration requirements.
Form No. 130 is a certificate for tax deducted at source on salary, pension, or specified senior citizen interest income. It requires identification details of the deductor and recipient, tax year, period of employment or banking relationship, and a summary of tax deducted, deposited, and matched through book adjustment or challan. The form contains a declaration of truth and completeness and annexures for detailed computation of salary or pension income, other income, Chapter VIII deductions, tax payable, relief, and net tax payable.

Application form to obtain a certificate for no or lower tax deduction/collection at source on specified receipts.
Form to apply for a certificate permitting no deduction or deduction/collection of tax at a lower rate at source. It enables applicants to request certificates for payers (to not deduct or to deduct at a lower rate) or for sellers/lessors/licensors to collect at a lower rate, and requires detailed taxpayer particulars (status, residential status, PAN/Aadhaar, contact), tax and wealth liabilities, estimated income and tax computation, exempt income particulars, and supporting annexures/schedules specifying payment wise details.

Employee Register requirements cover detailed worker identification, employment particulars, social security data, and exit records.
Employee Register Form XIII requires establishments to maintain an employee register, including in electronic form, containing prescribed identification, personal, employment, remuneration, social security, banking, address, and service details for each employee. The register records particulars such as the establishment's name, employer details, PAN/TAN, registration number or Labour Identification Number, and employee-specific information including name, gender, family particulars, date of birth, educational level, date of joining, designation, category, type of employment, contact details, UAN, PAN, nominee, pension-related details, posting history, pay, promotion, ESIC insurance number, Aadhaar number, bank account and branch details, present and permanent addresses, service book number, date and reason for exit, identifying marks, photograph, signature or thumb impression, and remarks.

Retrenchment and closure notice requirements under labour law demand advance intimation, dues payment, and compliance declarations.
Notice of retrenchment or closure under Chapter IX of the Industrial Relations Code, 2020 requires an industrial establishment, undertaking, employer, or authorised representative to intimate the Central Government in the prescribed Form XIII, ordinarily online and, in exigent cases, on paper. The notice records the establishment details, Labour Identification Number, date of proposed retrenchment or closure, number of workers affected, and the stated reason for the action. The form also requires confirmation of notice or wages in lieu, payment of dues and compensation, compliance declarations, disclosure of pending court cases, and circulation to labour authorities and worker representatives.

Declaration by Specified Senior Citizen to certify pension and interest received only in a specified bank account.
Form 12BBA requires a Specified Senior Citizen to provide personal and pension-bank particulars and to declare and verify that they have no income other than pension and/or interest which is received or receivable only in the account(s) of the specified bank stated in the form; the declarant must sign and certify completeness and correctness of the information.

Employee tax deduction claims: provide specified particulars and evidence to employer to enable deduction under section 192.
Employees must submit FORM NO.12BB to support tax deduction at source under section 192 by providing particulars and evidence for claims such as House Rent Allowance (rent, landlord name, address and PAN/Aadhaar where applicable), Leave Travel Concessions, interest on borrowing (lender particulars and PAN/Aadhaar) and itemised Chapter VI-A deductions (including 80C/80CCC/80CCD and other sections). The form requires PAN/Aadhaar for the employee, documentary evidence for each claim, and a verification declaration certifying the information's completeness and correctness.

TDS disclosure requirement lets employees report other tax collected at source and house property loss for payroll compliance.
Form sets out an employee declaration under sub-section (2B) of section 192 requiring employee identification, financial year and particulars of other tax collected at source (including collector section, name, address, TAN and amount) and details of loss under "Income from house property," with a verification clause for employee certification.

Perquisites reporting: employers must disclose valuation and tax details of employee fringe benefits under prescribed form annually to tax authorities.
Form No. 12BA requires employers to itemise and value perquisites, fringe benefits and profits in lieu of salary, specifying valuation per rules, amounts recovered from the employee and amounts chargeable to tax for each perquisite category. It mandates totals for perquisites and profits in lieu, disclosure of tax deducted or paid on behalf of the employee and the payment date, and a signed employer declaration that the information is true and consistent with section 17 and applicable rules.

Tax withholding form requiring detailed salary, perquisite valuation and provident fund disclosures for accurate deduction reporting.
Form No. 12B requires furnishing employee identification, residential status and a breakdown of salary: total salary, taxable allowances (including house rent and conveyance), perquisites valuation and provident fund accretions, deductions under specified savings provisions, and total tax deducted with the certificate. An annexure details computation of perquisites-rent-free or concessional accommodation (furnished and unfurnished bases), furniture valuation or hire charges, conveyance and motor car benefits, domestic service remuneration, concessional travel, other amenities, and excess employer provident fund contributions and interest-culminating in a total carried to the main form, with employee verification and signature.

Benamidar declaration: notify assessing officer when a partner's share is held by a nominee; prescribed form omitted.
Notification required partners to inform the Assessing Officer when they knew or had reason to believe that a third party held, as a benamidar, the whole or part of a partner's share in firm income or property for any part of the previous year, identifying the assessment year, firm, and partner(s), and signed by the informing partner(s); the prescribed statutory communication form for this purpose was later omitted by official notification.

Non-resident tax deduction certificate application sets out payer, payee, remittance details, and treaty-based taxability analysis.
Certificate application for determining the appropriate proportion of a sum, other than salary, payable to a non-resident that is chargeable to tax in the hands of the recipient. The form captures particulars of the payer and payee, details of the remittance, tax year, prior certificates, estimated tax position, prepaid taxes, existing liabilities, and whether a Double Taxation Avoidance Agreement applies. It then requires taxability analysis under the Act or the DTAA for business income, capital gains, royalty, fees for technical services, interest, or other payments, together with supporting documents and a declaration of truth and completeness.

Lower tax deduction certificate application requires income details, liabilities, prior returns, and supporting annexures.
Application for issuance of a certificate for lower or nil deduction of income-tax and lower collection of income-tax is filed electronically by a person seeking tax deduction at source without deduction or at a reduced rate, or tax collection at source at a reduced rate. The form requires applicant details, request category, existing tax liabilities, estimated income, prepaid taxes, return-filing particulars, declarations for registered non-profit organisations, specified entities, and other applicants, together with verification and annexures specifying payer or seller details and requested rates.

Tax collection declaration form requires buyer details, goods purpose, and confirmation that goods will not be used for trading.
Declaration form to be furnished by a buyer for obtaining specified goods without collection of tax. The buyer must provide particulars such as name, address, permanent account number, residential status, nature of business or occupation, nature of goods, purpose of utilisation, and estimated amount of payment. The declarant must certify that the goods will not be used for trading purposes and that the declarant is resident in India. The seller-side portion records the seller's particulars, dates, and corresponding amount, with the declaration to be furnished in duplicate and false statements attracting prosecution.

Tax deduction exemption certificate for non-resident branches requires regular assessment, return filing, and prescribed business conditions.
Application form for a certificate authorising specified non-resident persons to receive certain sums without deduction of tax. The form captures applicant particulars and, depending on whether the applicant is a banking company, insurer, or other non-resident assessee, requires declarations showing regular assessment to income-tax in India, filing of returns for the last five tax years, absence of tax default, and receipt of income through Indian branches on the applicant's own account. For non-bank, non-insurer applicants, the form also requires continuous business or profession in India for at least five years and prescribed fixed assets in India.

Specified senior citizen declaration for tax deduction sets out identity, pension, bank details, and new tax regime option
Prescribed Form No. 125 requires a specified senior citizen to furnish particulars for deduction of tax under Section 393(1), including identity details, bank and pension information, account particulars, and whether the new tax regime has been opted out of. The declarant must certify that the information is complete and correct and that no income other than pension and/or interest is received or receivable only in the specified bank account(s). The notes specify how the name, address, and tax year are to be stated and provide that deduction and rebate follow the new tax regime unless the individual opts out.

Tax deduction claims by employees require detailed particulars, supporting evidence, and a declaration of completeness and correctness.
Prescribed Form No. 124 requires an employee claiming deduction of tax to furnish personal particulars, a declaration of correctness, and details of claims with supporting evidence for house rent allowance, leave travel concessions or assistance, interest on borrowing, and deductions under Chapter VIII-A and B of the Act. The form also specifies the particulars to be provided for landlords and lenders, the annexures to be attached, and the manner in which name, address and amounts are to be stated.

Perquisites and fringe benefits reporting form requires employer, employee, valuation, tax deduction, and declaration details.
Statement in prescribed Form No. 123 for reporting perquisites, fringe benefits, amenities and profits in lieu of salary with their valuation for income-tax purposes. The form requires employer and employee particulars, item-wise disclosure of perquisites and other benefits, the value as per rules, any amount recovered from the employee, and the taxable amount. It also provides for reporting total perquisites, profits in lieu of salary, tax deducted or paid, the date of treasury payment, and a declaration by the person responsible for deduction of tax.

Salary tax deduction form requires disclosure of multiple employer income, perquisites, other income, and tax credits.
Form No. 122 prescribes the statement of employee income for deduction of tax from salaries, requiring particulars of the employee, salary from other employers, salary components, deductions, tax deducted, allowances, perquisites and provident fund accretions. It also requires disclosure of loss under house property, other taxable income, tax deducted at source, and tax collected at source. The annexure specifies valuation of perquisites such as rent-free accommodation, furniture, conveyance facilities, domestic services, concessional travel, other benefits, and excess provident fund contributions and interest.

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.

Advance ruling application form requires detailed disclosure of identity, transaction facts, non-resident structure, and GAAR arrangements.
Form No. 120 sets out the application format for advance ruling requests under the Income Tax rules. It requires disclosure of the applicant's identity, residential status, PAN, business particulars, authorised representative, the transaction and questions on which ruling is sought, relevant facts, interpretation, agreements, fee details, and other supporting annexures. The form also requires particulars of non-resident parties, group structure, prior decisions, pending proceedings, GAAR-related arrangements, and appeal details where computation of total income is involved, followed by verification and a declaration of correctness.

Continuation of registration under section 184(7): declaration confirming registration details, unchanged firm constitution and no benamidari.
Declaration for continuation of registration under section 184(7) requires the firm to state the registration order reference and assessment year, confirm no change in firm constitution or partners' shares up to the relevant previous year (or to dissolution date if applicable), and declare that no partner was a benamidar of another partner in relation to any share in the firm's income or property. The form concludes with a certification that the information is correct, dated and signed by the partners, with notes on specifying assessment year, prior registration year, and dissolution wording.

Notice of periods of work sets out workplace hours, relay groups, and gender-wise employment details for formal exhibition.
Form XII prescribes a notice of periods of work for an establishment under the labour rules. It records the establishment's name, place and district, and requires particulars of periods of work for groups and relays, separately for men and women, along with the description of groups, nature of work, remarks, and totals of men and women employed. The notice also provides for entry of working hours on working days and partial working days, the date of first exhibition, the employer's signature, and the date.

Lock-out notice by employer requires formal intimation, stated reasons, and circulation to prescribed labour authorities.
Notice of lock-out by an employer of an industrial establishment requires a formal declaration of the intention to effect lock-out in specified department(s) or section(s) from a stated date, with reasons set out in an annexure. The notice is issued under the relevant provision of the Industrial Relations Code, 2020 and is meant as mandatory intimation to all concerned. The form also requires circulation to the registered union, if any, the conciliation officer for the concerned area, the Chief Labour Commissioner (Central), and the Secretary, Ministry of Labour and Employment, New Delhi.

Maternity benefit appeal form for woman employees seeking payment or setting aside of wrongful discharge or dismissal.
Appeal under sub-section (2) of section 68 is available to a woman employee who claims wrongful deprivation of maternity benefit, medical bonus, or both, or wrongful discharge or dismissal during or on account of absence from work under Chapter VI of the Code on Social Security, 2020. The appeal is made to the Competent Authority appointed under Chapter VI, states the reasons for the grievance, encloses the employer's order, and may seek payment of the amount due and/or setting aside of the discharge or dismissal order.

Firm registration for income tax: requires partnership instrument, benami declaration, and detailed profit sharing schedule.
Application for registration of a firm for income tax purposes requires enclosing the original certified partnership instrument(s) with a duplicate and completing a schedule showing partners' names, addresses, dates of admittance, interest on capital or loans, salary/commission/remuneration, and percentage shares in profits or losses. The applicants must declare that no partner was a benamidar of another in respect of any part of his share in the firm's income or property and certify that profits or losses are divided or credited as shown. Conditional payments are marked "R" and anomalous profit-only shares are marked "P".

Dispute resolution committee application form sets out taxpayer details, challenged order particulars, and return-payment disclosures.
Form No. 119 prescribes an application to the Dispute Resolution Committee under section 379 of the Income-tax Act and sets out the information required from the applicant. The form collects personal particulars, details of the specified order challenged, the tax year, the assessing authority, the assessed income, additions or disallowances, and the disputed demand. It also requires disclosure of any pending application before another Dispute Resolution Committee for a different tax year, together with return-filing and tax-payment particulars where a return has been filed.

Deferred appeal filing based on identical question of law and pending other case details under the prescribed tax form.
Form No. 118 prescribes the particulars required for an application to defer filing of an appeal where the question of law in the relevant case is identical with a question of law pending in another case. It requires details of the parties, the tax year, the impugned order, the jurisdictional Assessing Officer, the due date for filing, the question of law, tax effect, and particulars of the other pending case on which deferment is based. The declaration certifies identity of the question of law and pending status before the specified forum, with verification, signature, and notes on form requirements.

Identical question of law declaration enables an assessee to link a pending tax dispute with another case before higher courts.
Declaration under section 375(1) permits an assessee to state that the question(s) of law in a relevant case before the Assessing Officer or appellate authority are identical to question(s) of law pending in another case before the High Court or the Supreme Court. The form requires personal particulars, details of both cases, supporting annexures, and a verification that the declaration is true, complete, and made by a competent declarant. It also records that, if the authority applies the final decision in the other case to the relevant case, the assessee will not raise the same question(s) of law in appeal or subsequent appeal.

Memorandum of cross-objections before the Income-tax Appellate Tribunal requires appeal details, disputed amounts, grounds, and verification.
Memorandum of cross-objections to the Income-tax Appellate Tribunal is prescribed in Form No. 116 for filing cross-objections against an appeal already instituted before the Tribunal. The form requires identification particulars of the appellant and respondent, the appeal number, relevant tax year or block period, details of the order appealed against, the authority passing the order, and the date of receipt of the notice of appeal. It also requires disputed amounts, grounds of cross-objection, tax effect, delay particulars, and verification.

Income-tax Appellate Tribunal appeal form prescribes particulars, disputed amounts, grounds, fees, supporting documents, and tax effect computation.
Appeal to the Income-tax Appellate Tribunal is to be filed in Form No. 115 with particulars of the appellant and respondent, the relevant tax year or block period, the order appealed against, the authority passing the order, and the amount disputed in appeal. The form requires grounds of appeal, tax effect for each ground and in aggregate, disclosure of delay and condonation grounds where relevant, details of appeal fee payment, and supporting documents such as the order appealed against and connected appellate or assessment records. The notes also prescribe filing requirements, verification, fee, language, and the computation of tax effect.

Certificate of donation framework records donor details, donation type and deduction eligibility through a prescribed reporting form.
Form No. 114 prescribes a certificate of donation for reporting the donee's particulars, donor identification details, amount received, financial year of receipt, type of donation and the deduction-linked section. It also requires verification by the authorised signatory and includes notes on names, addresses, identification numbers, categories of donation, pre-filled information and entry of amounts in rupees unless otherwise stated.

Donor reporting requirements for donees cover identification, donation type, receipt mode, and correction statements in prescribed form.
Statement or correction statement to be filed by a donee under section 354(1) requires reporting of the donee's particulars, donor-wise donation details, and an undertaking as to truth, correctness, and later changes. The form captures identification, donation type, mode of receipt, and amount, allows alternative donor identification where PAN is unavailable, and permits separate rows for different donation types or modes. It may be filed in multiple and may contain pre-filled information.

Registered non-profit audit reporting form sets out income, donation, application, accumulation, and compliance disclosure requirements.
Form No. 112 requires an audit report for a registered non-profit organisation under section 348, with reporting structured around auditee particulars, small or large NPO classification, recognition status, management changes, activities, books of account, commercial activity, business undertakings, donations, income application, accumulation, specified income, residual income, and total income. The form contains detailed schedules for recognition, books, donations, foreign contribution, application outside India, deemed application, accumulation, related persons, specified violations, corpus, loans and borrowings, TDS/TCS compliance, and other disallowances.

Change of purpose for accumulated income requires formal approval or rejection, with reasons recorded by the Assessing Officer.
Form No. 111 sets out the order under section 342(6) for a registered non-profit organisation seeking a change in the purpose for which income has been accumulated or set apart. It captures the applicant's particulars, the details of the application filed for change of purpose, hearing opportunities, and document identification number. The Assessing Officer must record either approval, permitting the income to be applied for other charitable or religious purposes in India consistent with the organisation's objects, or rejection with reasons.

Change of purpose for accumulated income requires detailed disclosure, resolution particulars, and verification by the authorised signatory.
Application is provided for a registered non-profit organisation to seek approval for change of purpose of accumulation or setting apart of income. The form captures the applicant's identifying particulars and requires details of the accumulated or set-apart income, the original and proposed new purpose, the amount for which change is requested, the date of the relevant resolution, and the reason for the change. It also includes verification by the authorised signatory and is to be submitted to the Assessing Officer.

Maternity benefit notice and receipt framework sets out employee intimation, nomination, and payment records for covered leave amounts.
Notice of claim for maternity benefit requires a woman employee to inform the establishment that she expects confinement or has given birth and will be absent from work during the benefit period. The notice also allows nomination of a person to receive maternity benefit or other amounts due in the event of death. The receipt records payment of maternity benefit, medical bonus, and leave wages to the woman employee, nominee, or legal representative in connection with confinement, miscarriage, medical termination of pregnancy, tubectomy operation, or related illness.

Firm registration under the Income-tax Act requires Form No. 11, benami declaration, and detailed partner profit apportionment.
Form No. 11 requires filing an application for firm registration under the Income-tax Act with the Assessing Officer, enclosing the partnership instrument. The applicant must declare no partner was a benamidar in relation to firm shares (except spouse or minor child), and provide a Schedule detailing each partner's name, address, admittance date, interest on capital/loans, remuneration, profit/loss share percentage and remarks, including conditions for payments dependent on profits and notation for partners who share profits but not losses.

Accident reporting format under labour law requires full particulars of the incident, injury, treatment, witnesses, and certification.
Prescribes a notice format for reporting an accident or dangerous occurrence under labour law. The form seeks details of the employer, establishment, injured person, time and cause of the incident, machinery or transport involvement, witness particulars, injury details, disability period, treatment, death, and a certification of correctness by the employer or authorised representative.

Strike notice procedure: union or workers must notify the employer with reasons and prescribed copies to labour authorities.
Form XI prescribes the statutory notice of strike to be issued by a union or by a group of workers under section 62(1) of the Industrial Relations Code, 2020. The form requires identification of the union or five elected worker representatives, the date of notice, the employer's name, and a declaration that a strike is proposed or intended on a specified date for reasons set out in an annexure.

Accountant verification requirement: attest that offshore banking unit investment division meets specified records and audit conditions.
Form No. 10-IL requires an accountant's verification under rule 21AJA that the eligible investment division of an offshore banking unit (exempt under clause (4D) of section 10 or eligible under sub-section (1B) of section 115AD) has maintained separate accounts, had those accounts audited by a prescribed accountant, retained documentation for inbound remittances and use of inward remittances, preserved bank statements and contract notes, and maintained a custodian's statement of securities, followed by the accountant's declaration, signature, place and date.

Exempt income reporting mandates annual statement of specified funds' exempt and taxable income for eligible investment divisions.
An Annual Statement obligation requires a Specified Fund to report yearly the exempt and taxable income of its eligible investment division, collecting fund identification and registration details, a compliance affirmation, and separate itemised calculations: exempt income aggregated from IFSC exchange transfers, transfers of non resident securities, non Indian accruals and securitisation trust receipts; and taxable income aggregated from long term and short term capital gains, interest like securities income and other securities income, followed by a signed declaration by an authorised officer.

Certificate under clause 23FF: accountant must certify capital gains exempt attributable to non-resident unit-holders.
An accountant must examine the books, documents and the annual statement of a specified fund and certify particulars of capital gains income exempt under clause (23FF) of section 10, to the extent attributable to units held by non-residents (excluding permanent establishments). The certificate requires the accountant's signature, date and place and a declaration that the particulars and total exempt income for the previous year are true and correct. Where multiple schemes exist, the fund must furnish separate annual statements for each scheme, and all amounts must be stated in Indian rupees.

Exempt income allocation for non-resident unit holders based on an assets-under-management ratio for share transfers.
Form No. 10-II requires specified funds to disclose identification details, original-fund particulars, and whether units are held by non-residents, and to list transfers of shares of India-resident companies. Exempt capital gains of the resultant fund are allocated to non-resident unit holders by applying the assets under management ratio - aggregate daily value held by non-resident unit holders divided by aggregate daily total assets under management during the holding period - to the capital gains amount. The statement must be verified by an authorized signatory and accompanied by accountant certification in Form 10IL.

Concessional taxation for specified funds: report and attribute income to non resident unit holders under section 115AD requirements.
Form No.10IH requires a Specified Fund claiming concessional taxation under section 115AD to report identification details and total income, and to attribute income to non resident unit holders through Annexure 1 (capital gains Parts A1-A4) and Annexure 2 (income from securities Parts X1-X2) using asset under management ratios; an authorised signatory must declare Category III AIF registration, IFSC location, unit holding status, and attach the SEBI registration certificate.

Exempt income reporting under clause (4D) of section 10 requires IFSC specified funds to allocate and declare non resident attributable income.
Form No.10-IG requires a specified fund located in an International Financial Services Centre and registered with the IFSC Authority to report exempt income under clause (4D) of section 10 by category, with annexures computing income attributable to non resident unit holders using the ratio of assets under management held by non residents to total assets under management. The statement must disclose resident unit holdings, aggregate unit values and numbers, confirm fulfilment of prescribed conditions, and include a declaration certifying Category III AIF registration, IFSC location, and compliance with resident holding thresholds.

Co-operative society tax option under section 115BAE requires an irrevocable election with affirmative eligibility and restricted business declarations.
Application form enables a co-operative society to opt into the section 115BAE tax regime by providing corporate and registration details and affirming that the election is irrevocable. The applicant must certify that the business was not formed by split or reconstruction, that no previously used machinery is employed except as permitted by the statutory explanations, and that the society's activities are limited to manufacture or production (and related research or distribution) of the specified article. The principal officer must sign and affirm satisfaction of all conditions of section 115BAE.

Option under section 115BAD: cooperative society elects special tax regime; election is irrevocable and requires prescribed disclosures.
Form No. 10-IF permits a co-operative society to exercise the option under sub-section (5) of section 115BAD to adopt the specified tax regime, requiring the society's name, PAN, registered address, incorporation date, nature of activities, and IFSC unit details where applicable. The principal officer must affirm compliance with the conditions of section 115BAD and acknowledge that the option is irrevocable once exercised, signing the application with name, designation and address.

Option under section 115BAC: form procedure to opt out or re enter; re entry bars subsequent opt out.
Form No. 10IEA prescribes the application to exercise or withdraw the option under clause (i) of sub section (6) of section 115BAC, requiring name, PAN, status code, assessment year, choice to opt out or re enter, prior option details if re entering, and disclosure of any IFSC Units (name, address, activities). The declarant must confirm business income under Profits and gains from business or profession and sign as a person competent under section 140. Re entry renders the taxpayer ineligible to subsequently opt out of sub section (1A).

Option under section 115BAC: Form 10-IE governs exercise or single subsequent withdrawal and requires prescribed taxpayer details.
Form 10-IE permits an individual or Karta of an HUF to exercise or withdraw the option under clause (i) of sub-section (5) of section 115BAC by furnishing identification, PAN, business status, IFSC Unit disclosures, and prior exercise details. The form requires an affirmation that statutory conditions of section 115BAC are satisfied when exercising the option and records the constraint that an option once exercised cannot be withdrawn for the same year and may be withdrawn only once subsequently, rendering the taxpayer ineligible to opt thereafter.

Concessional tax option for manufacturing companies requires an irrevocable election and statutory affirmations upon exercise.
Form 10 ID enables a company to elect the concessional tax option under sub section (7) of section 115BAB by filing specified company particulars and a signed, irrevocable option with the Assessing Officer. The form requires affirmations that the business was not created by prohibited splitting or reconstruction, that previously used machinery or certain previously used buildings are not employed except as permitted, that the company's activities are confined to manufacture/production and related research or distribution, and that all conditions of section 115BAB will be and are satisfied. The principal officer must sign and provide designation and address.

Option under section 115BAA: companies may apply via prescribed form with an irrevocable compliance affirmation.
Application to exercise the corporate option under the preferential tax regime is effected by filing Form No. 10-IC with the assessing officer, supplying company particulars and disclosure of any IFSC units, and indicating whether a prior option under the alternate preferential regime was exercised and withdrawn. The form requires an express affirmation that the statutory conditions for the regime will be satisfied, records that the election is irrevocable once made for any previous year, and must be signed by the principal officer with name, designation and address.

Option to adopt concessional company tax regime is declared by principal officer and is irrevocable once exercised.
Application form requires the principal officer of a company to declare exercise of the option under sub-section (4) of section 115BA, providing company identification (name, domestic status, PAN, registered address, date of incorporation, and nature of business) and affirming that the statutory conditions will be satisfied. The form must be signed by the principal officer and the option, once exercised for any previous year, is irrevocable for that year and any other previous year.

Disability certification validates eligibility for tax deductions for specified disabilities, including autism and cerebral palsy.
Certificate sets out medical authority certification that an individual is a Person With Disability, Severe Disability, or suffers from Autism, Cerebral Palsy or Multiple Disability for income tax purposes, records personal particulars, nature of the condition (progressive/non progressive; improvement prognosis), whether reassessment is recommended and the interval, and requires the authorised specialist's seal, qualifications and the patient's signature/thumb impression.

Medical treatment certificate confirms specialist verification and hospital countersignature for tax deduction eligibility.
Certificate requires patient and dependent details, diagnosis, specialist name/address/registration/qualification, and verification that the patient suffered the stated disease during the relevant year. For neurological cases the specialist must state whether disability meets the forty percent threshold. The specialist signs and certifies the information as true; if the authority is a government hospital specialist, the Head of the Government hospital must countersign to validate the certificate for tax deduction purposes.

Foreign inward remittance certification: bank and assessee must attest remittance details and timing for claiming the tax deduction.
Form 10HA establishes a two-part certification: Part A requires the remitting bank to certify receipt, disposition, remitter and remitting-bank details, transfer instrument, foreign amount and rupee equivalent, exchange rate, purpose, whether received in non-convertible rupees or under special arrangements, and RBI-approved reimbursement; Part B requires the eligible assessee to certify inward remittances received, whether convertible foreign exchange was brought into India within six months (or within an extended period authorised by the competent authority), specify amounts and approvals if applicable, and confirm that the deduction claimed under the Income-tax remittance deduction provision is correctly claimed.

Certificate of foreign inward remittance verifies remittance particulars and confirms reimbursement compliant with Reserve Bank approval.
Form No. 10H is a bank certificate evidencing foreign inward remittance that records beneficiary and remitter details, remitting bank particulars, instrument number and date, foreign currency amount and rupee equivalent, exchange rate applied, mode of payment, and stated purpose. The bank must declare whether receipt was in non-convertible rupees or under special trade agreements and confirm reimbursement in a manner approved by the Reserve Bank of India; the form requires signature and countersignature attesting to the accuracy of the particulars.

Approval for tax-deductible donations requires detailed institutional, financial and governance disclosures in Form 10G.
Application under clause (vi) of sub-section (5) of section 80G requires Form No. 10G with institutional identification, legal form, objects, governing persons and financial and registration status; disclosures on prior approvals and changes, tax assessment particulars, exemption status, business activities and receipts, investment modes, accumulated funds, in-kind contributions, transactions with interested persons, and any benefits conferred on interested persons; certification of accounts and undertakings to report alterations; and attachments including constitutive instruments, registration/approval orders, audited accounts and notes on activities.

Authorisation for account access allows tax authorities to obtain financial records and waives data privacy protections.
Authorisation for tax authorities to obtain account information and records from a financial institution in a notified jurisdictional area for periods specified in a written notice, with an express waiver of data protection and banking secrecy. Records covered include identity and beneficial owner documents, account opening papers, correspondence, account statements and statements of assets. The form is irrevocable, requires the account holder's signature and identifying number (PAN or Aadhaar), and contemplates notifying the assessing officer.

Tax residency certificate confirms Indian residency for treaty purposes when issued and sealed by the assessing officer.
Form No. 10FB (Certificate of Residence) requires the person's name, status, Permanent Account Number or Aadhaar number, and address for the period of the Tax Residency Certificate; the completed certificate affirms that the person is a resident of India for income-tax purposes, specifies the period of validity, and must be issued, dated and sealed by the Assessing Officer with name and designation.

Tax residency certificate requirement: Form 10FA sets identity, residency basis, period and purpose for certificate issuance.
Form No. 10FA is the application for a Tax Residency Certificate under sections 90 and 90A, requiring applicant identity and status, nationality or country of incorporation, address for the period, contact details, tax identifiers (PAN or Aadhaar/TAN if applicable), the basis for resident status, the period and purpose for which the certificate is sought, supporting documents, and a verified declaration with signature, place and date.

Tax residency documentation requirement: submission of specified identity and residency details for treaty relief eligibility.
Form No. 10F prescribes information to be furnished under sub-section (5) of section 90 or section 90A of the Income-tax Act, 1961, including the assessee's status, allotted Permanent Account Number or Aadhaar, nationality or country of incorporation, tax identification number or equivalent government identifier, period covered by the residence certificate, and the foreign address for that period; the form must be signed, dated and verified and allows "N.A." where particulars form part of the certificate referred to in sub-section (4).

Specified account taxation: irrevocable option to include foreign taxed account income when taxable at withdrawal or redemption.
Specified accounts must be disclosed in Form No. 10-EE with account details, notified country, balances, nature and timing of income. A specified person may exercise an irrevocable option to include income from those accounts in the total income for the previous year in which such income has been taxed or is taxable in the notified country at withdrawal or redemption; that option applies to the chosen year and all subsequent years. The form requires declarations, prior-year inclusion/exemption particulars, documentary evidence of account statements and foreign taxation, and reconciled computations for previously included income.

Relief under section 89: method for computing tax relief on arrears, gratuity, termination compensation and commuted pension.
Form requires employees to furnish particulars and computations to claim relief under section 89 for arrears/advance salary, gratuity, termination compensation, or commutation of pension. Separate annexures prescribe computing tax on total income including the receipt, deriving an average tax rate, applying it to the receipt, then recomputing tax by spreading portions of the receipt over specified preceding years, obtaining averaged rates, and calculating relief as the difference between the two tax computations. The form requires supporting annexures, signature and verification, and identification by PAN or Aadhaar.

Securities Transaction Tax reporting: form-based evidence requirement for STT on sales of equity fund units to mutual funds, with separate filings per fund.
Form No. 10DC required assessees to provide identification (name, address, PAN, MAPIN), mutual fund and equity oriented fund details, and annual tabulated values of transactions and securities transaction tax collected, including separate reporting of transactions in the course of business and tax thereon, accompanied by a signed verification. The form had instructions to be furnished separately for each mutual fund and to report units of each equity oriented fund separately.

Securities Transaction Tax reporting requires standardised evidence detailing transactions, tax collected, transaction codes, broker and client identification.
Form No. 10DB prescribes a standardised evidentiary return for payment of Securities Transaction Tax, requiring assessee identification, stock exchange and broker details, client code-wise tabulation of transaction values and STT collected, and use of specified transaction codes for purchases, sales and derivatives. It contains a verification declaration and instructions mandating separate forms for different client codes or exchanges, column-specific reporting of STT collected by brokers, and special reporting where the assessee is also a stock broker.

Deduction under section 80JJAA requires a chartered accountant's report certifying additional employee cost eligibility and prescribed payment modes.
Form requires a chartered accountant to certify the deduction under section 80JJAA based on additional employee cost, supported by an annexure detailing employee counts, emoluments paid or payable to additional employees for existing or new businesses, and computation of the eligible deduction. Eligibility hinges on statutory exclusions for certain employees and on emoluments being paid by prescribed banking or electronic modes; definitions exclude employer fund contributions and terminal lump sums.

Deduction under section 80LA: accountant's report certifies eligible income in convertible foreign exchange for SEZ/IFSC units.
An independent accountant must certify the deduction claimed under section 80LA for Offshore Banking Units in SEZs or IFSC units, confirming the deduction amount is determined on the basis of income received in convertible foreign exchange. Annexure A supplies identifying details, required permissions, and a computation showing gross income, non-convertible receipts, gross eligible income, attributable expenses, and the resulting income eligible for deduction.

Patent Royalty Deduction certificate requires detailed patent, payer and payment disclosures and authority certification.
Form 10CCE requires the patentee to furnish patent identification, patentee status, payer identity, detailed terms and period of the royalty agreement, and a full accounting of royalty receipts distinguishing domestic and foreign currency, together with a verified declaration of entitlement to the deduction; the prescribed authority must certify register accuracy and state whether a compulsory licence exists and certify royalties settled thereunder.

Royalty certificate requirement under section 80QQB requires publisher verification of payments and agreement details to authors.
Form No.10CCD under section 80QQB requires publishers to certify payments to authors, providing book identification, author details, sales in India and abroad, the nature of the payment arrangement (lump-sum, assignment, or royalty), and amounts received in Indian rupees and foreign currency. The certificate must include a proforma for foreign currency payments and a signed verification by the publisher identifying the payer by Permanent Account Number or Aadhaar and confirming payment to the author.

Deduction under section 80-IA(6) requires certificate confirming calculation and reserve utilisation for highway-integral housing activities.
An accountant must obtain information from the assessee and certify that the deduction under section 80-IA(6) has been worked out in accordance with the prescribed sub-rule, stating the deduction amount and referring to an annexure. The annexure must detail profits from housing or other activities integral to a highway project; amounts credited to and utilised from a reserve account; the reserve balance; and amounts unutilised for more than three years, with the accountant signing and explaining any negative or qualified answers.

Deduction under section 80-IB(11C): audit-certified hospital eligibility, technical specifications, approvals and computation must be certified by auditor.
Form No. 10CCBD requires identification and ownership details, local authority approvals, location and excluded area status, and technical specifications (beds, theatres, labour room, laboratory, qualified staff, emergency and diagnostic facilities). It mandates financial particulars for deduction computation-total receipts from hospital operations, other receipts, profits from hospitals not in excluded areas, and the deduction amount claimed-and submission of the undertaking's profit and loss account and balance sheet. A declaration by a chartered accountant or authorised auditor must confirm examination of accounts, satisfaction of sub section (11C) conditions, and that the accounts give a true and fair view.

Deduction under section 80-IB(11B): auditor-certified computation and compliance for rural hospital deductions, with technical and document checks.
Audit report for deduction under section 80-IB(11B) requires identification and ownership details of the assessee and hospital, local authority approvals, location and technical specifications, and financial disclosures including total receipts, other receipts, related party transactions, profits from the rural hospital business, and the claimed deduction amount. The auditor must attach profit and loss and balance sheet, confirm examination of books and adequacy of branch returns, state compliance with statutory conditions and that accounts give a true and fair view, and sign the declaration as a qualified auditor.

Deduction under section 80 ID: auditor certification required for eligibility and computation compliance in convention centre and hotel claims.
Formal audit certification for tax deduction claims by convention centres and hotels requiring assessee identification, ownership and operational details, municipal approvals (construction and completion/occupation certificates), technical specifications for convention centres, and itemised financial particulars for deduction computation. The auditor must declare examination of books, receipt of necessary information, conformity of accounts with books, and opine that the enterprise satisfies statutory conditions and that the deduction claimed is computed in accordance with the Income tax Act, with accounts giving a true and fair view.

Deduction under section 80-IB: auditor certification confirms convention centre eligibility and compliance for claimed tax deduction.
Form 10CCBB prescribes the auditor's report for convention centres claiming deduction under section 80-IB: it requires identification and operational details, municipal/town planning approvals, a checklist of technical and facility specifications, computation particulars (conferences held, receipts, profit, deduction claimed) and a declaration by the auditor that books and returns are proper, the centre satisfies the conditions of section 80-IB, and the accounts give a true and fair view.

Deduction under section 80-IB: audit certifies multiplex meets statutory conditions and supports claimed deduction for applicable assessment period.
Form No. 10CCBA prescribes an auditor's report certifying that a multiplex satisfies the conditions for deduction under 80-IB(7A). It requires taxpayer identity and ownership share, licensing approvals, technical theatre specifications, detailed receipts and computation of deduction, and a declaration that books and returns were examined and that the deduction claimed conforms to the Income-tax Act, with the financial statements giving a true and fair view.

Tax deduction eligibility under sections 80-IA/80-IB: audit report requirements and auditor's declaration govern claim validity.
Form No. 10CCB prescribes the audit report and required particulars for claiming deductions under sections 80-I, 80-IA, 80-IB and 80-IC, including assessee and enterprise identification, ownership, commencement and approval details, category-specific particulars (facility nature, commencement/completion dates, plant and machinery values), disclosures on restructuring or transfers, related-party transactions, total sales and profits of the eligible business, and attachments. The auditor must declare examination of accounts, adequacy of books and returns, compliance with statutory conditions for deduction, and explain any negative or qualified responses.

Deduction under section 80HHF: certified accountant report required to verify export software earnings and foreign exchange remittance conditions.
A prescribed accountant's report must certify that the assessee's software export business is lawful, that consideration for exported software or software rights was received in convertible foreign exchange, and state the deduction claimed for the assessment year with computations. The annexure must itemise export turnover by software type, total turnover and profits, profits attributable to the eligible business, the deduction worked out, and confirm repatriation of foreign exchange within six months or with competent authority approval; the report must be signed by a chartered accountant or authorised auditor.

Foreign Project Deduction certificate confirms compliance and calculations required to claim deduction under section 80HHB.
Certificate for claiming deduction under section 80HHB requires attestation of the assessee's foreign-project financials, confirmation that receipts were in convertible foreign exchange, and that amounts credited to the Foreign Project Reserve Account were utilised for business purposes other than distribution. The accountant must state the deduction amount claimed for the assessment year and certify the annexure particulars. The annexure must quantify profits from the eligible foreign project, the fifty per cent equivalent, foreign exchange brought into India, amounts credited and utilised in the Reserve Account, deduction allowable, and amounts to be added back, with assessment years and accountant's signature.

Certificate for supporting software developers under section 80HHE requires exporting company certification of export particulars and accountant verification.
Form 10CCAG prescribes a certificate for an exporting company to issue to a supporting software developer documenting exported or transmitted software, identifying parties (with PAN), listing transaction particulars (mode and destination of transmission, nature of software, amounts, and mode of transfer), and confirming that the export turnover so reported has not been claimed for certain tax deductions. It requires a declaration by the exporting company's principal officer and a verification by a chartered accountant or qualified auditor, with notes on deletions and explanations for negative or qualified answers.

Deduction under section 80HHE: Form 10CCAF requirements and reporting format for software export deduction claims.
The prescribed report required a qualified accountant or statutory auditor to certify computation of the deduction for export of computer software and supporting-developer claims, based on receipts in convertible foreign exchange, using Annexure A for exporter computations and Annexure B for supporting-developer particulars, with procedural rules on deletions, required reasons for negative or qualified answers, and linkage between certified amounts and annexed details.

Certificate requirement for converted foreign exchange: form omitted; previously required detailed payment, dealer, and tourist particulars.
Omission of a prescribed certificate that formerly required hotels, tour operators or travel agents to certify payments made in Indian currency converted from foreign exchange received through an authorised dealer, disclosing licence details, currency and amount, draft particulars, authorised dealer receipt data, tourist and remitter identification, overseas bill particulars, and a signed declaration by an authorised representative.

Section 80HHD reporting requirement removed; Form 10CCAD previously mandated certified annexure for deduction computation by an auditor.
Form No. 10CCAD was the prescribed report under section 80HHD requiring a certified statement of profits from services to foreign tourists received in convertible foreign exchange and an annexure-based computation of the deduction, including profits, the computed deductible portion, amounts credited to a reserve account for business purposes, and the aggregate deduction entitlement; certification was to be provided by an eligible chartered accountant or authorised auditor, with reasons required for any negative or qualified answers.

Deduction under section 80HHC requires auditor certification and annexures detailing export turnover, costs and supporting-manufacturer sales.
Report form requiring an auditor to certify deductions claimed under section 80HHC for export profits and supporting-manufacturer claims, based on sales in convertible foreign exchange or sales to Export/Trading Houses supported by buyer certificates. The form specifies the assessee's identity, certified deduction amounts, auditor competence and signature, and requires reasons for any negative or qualified answers. Annexure A prescribes a detailed schedule for computing exporter deduction (turnovers, costs, adjusted profits, and deductible amount after supporting-manufacturer adjustments). Annexure B records supporting-manufacturer turnover, profit and transactional particulars with Export/Trading House certificates.

Export deduction eligibility certificate verifies SEZ-to-manufacturer purchases and eligibility for export-linked tax deduction under income tax law.
Certificate by a Special Economic Zone undertaking (Form No. 10CCABA, now omitted) certifying purchases from a manufacturer undertaking for manufacturing articles, things or computer software for export, listing particulars (eligibility for export-linked deduction, nature of goods, export turnover, purchase bill details, quantities and amounts) and including two verifications: a principal officer's declaration of truth and an accountant's certification that purchased goods were or will be used for manufacturing for export and that the undertaking is eligible for the export deduction.

Export House certification confirming export turnover and non-claim of related export deduction, with required officer and accountant verification.
Certificate required Export Houses/Trading Houses to identify themselves and supporting manufacturers, list invoice, shipping and export particulars, and declare that they had not claimed the relevant export-related deduction for the turnover specified; it required signature by the principal officer/proprietor/partner and an independent Verification II by an authorised accountant or chartered accountant confirming examination of export accounts and correctness of particulars, with reasons required for any negative or qualified answers.

Audit report requirement: certification of separate accounts and true-and-fair view for specified housing project tax benefit.
Form No. 10CCAA requires the auditor to verify that separate accounts are maintained for the specified housing project, that all expenses have been charged to that business or, where common, apportioned reasonably, and that, based on obtained information and branch returns, the books visited give a true and fair view of the state of affairs and profit or loss of the said business for the accounting period.

Audit report requirement for foreign project accounts confirms separate accounts and proper apportionment of expenses.
Form No. 10CCA required the auditor to certify that the assessee maintained separate accounts for the specified foreign project, that all expenses of the business were debited to its profit and loss account and common expenses were apportioned reasonably, that necessary information and explanations were obtained, proper books of account were kept at head office and branches, and that the balance sheet and profit and loss account gave a true and fair view. The report must be signed by a chartered accountant or equivalent auditor and state reasons where matters are answered negatively or with qualification.

Audit report obligations under section 80HHA require a certified auditor's true and fair opinion and reasons for qualifications.
Form No. 10CC required an auditor to examine the balance sheet and profit and loss account of a small-scale industrial undertaking, confirm agreement with books at head office and branches, obtain all necessary information and explanations, and opine that proper books were kept and returns from unvisited branches were adequate. The auditor must state that the accounts give a true and fair view of the undertaking's affairs and results, sign with place and date, be an eligible auditor, and give reasons for any negative or qualified answers.

Audit report requirement: authorised accountants must certify undertakings and explain any negative or qualified audit findings.
Form No.10C prescribes the audit report format for claims under section 80HH, requiring examination of balance sheet and profit and loss account, affirmation that books and branch returns are adequate for audit, and an opinion that the accounts give a true and fair view; the report must be signed and dated and may be given only by a chartered accountant or an auditor authorised under company law, with reasons required for any negative or qualified answers.

Donation deduction eligibility: Form No.10BE prescribes required donor, donation, registration and verification details for tax claims.
Form No.10BE requires the reporting donee's PAN, name, address and Unique Registration Number; donor identification (PAN, Aadhaar or other), donor name and address; amount of donation, financial year of receipt, type of donation (corpus, specific grants, others); and the statutory category under which the donation is eligible for deduction. The form concludes with a signed verification by an authorised signatory attesting to the accuracy of the information and citing the signatory's permanent account number.

Form 10BD: reporting persons must itemise donor identifiers, deduction category, donation type, mode and amount.
Form 10BD requires reporting-person identification, reporting period, and itemised donor entries showing a unique donor identifier, deduction category, donation type, mode of receipt and amount; separate rows must be used for donations that differ by deductible category, type or mode, and the reporting person must verify the form with a signed declaration and provide PAN and current contact details.

Electoral trust audit requirements: obligations for audit certification and detailed reporting on contributions, distributions and related-party use.
Audit certification under sub-rule (12) of rule 17CA requires the auditor to examine the balance sheet and income and expenditure account of an electoral trust, confirm that books and supporting documents have been properly maintained and received, and certify that the accounts give a true and fair view of the trust's state of affairs and surplus or deficit. An annexure requires detailed disclosure of contributions received and distributed, distributions to political parties, maintenance of contributor and recipient lists, related-party transactions and payments, loans to interested persons, diversion of income or property, and compliance with administrative expenditure limits.

Eligible investment reporting requires e form 10BBD disclosure of receipt, deployment, returns and income allocations to specified persons and AIFs.
Form 10BBD requires reporting of eligible investments received from specified persons or Alternative Investment Funds, recording opening balances, receipts, returns and closing balances (Part A/Part C) and, for each such provider, detailed investments made out of those receipts with dates, nature of investment, entity details, opening/addition/disposal/closing amounts, nature and amount of income and income attributable to the provider (Part B/Part D). The form includes a compulsory declaration and reconciliation requirements and standardized codes for investment type, income type and nature of investee entity.

Pension fund exemption compliance: accountant certification confirms investment, sale, governance and reporting conditions for tax-exempt status.
Accountant certifies, after examining a notified pension fund's records, that specified investments and income meet the statutory exemption criteria: identifying details, eligible investment balances and transactions, any qualifying investments sold within the prescribed holding period, investee particulars, and the amount of income eligible for exemption. The certificate further confirms that the fund satisfies governing conditions-nature and purpose of administered plans, sovereign wealth fund ownership and vesting conditions where applicable, non inurement to private persons, restrictions on active commercial participation, disclosure of loans and borrowings, maintenance of segmented accounts, tax status abroad, and filing of required investment intimations-followed by verification and conflict of interest declarations.

Pension fund investment intimation under clause requires quarterly filing detailing investment nature, income type and recipient entity.
Pension funds notified under the exemption must submit Form 10BBB quarterly within one month of quarter-end, providing general information (quarter, financial year, fund name, PAN, notification details) and detailed investment particulars (date, amount, nature of investment, nature of income, investee entity details). Prescribed codes classify investment type, income type and entity category. The return must include totals and a verification declaration signed by the person competent to verify returns, stating capacity and identification.

Pension fund notification requires certification of foreign establishment, tax status, purpose limited assets and restricted investee participation.
Application for notification under sub clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10 requires a foreign Pension Fund to provide identification details and certify that it is established and regulated under foreign law, is not liable to tax or is fully exempt there, administers assets for statutory retirement/social security or similar plans, uses earnings and assets solely for beneficiaries' statutory obligations without inurement to private persons (subject to limited exceptions), restricts day to day participation in investees to monitoring safeguards, and attaches constitutive documents and authorised verification.

Form 10BB audit certifies accounts and requires detailed disclosures on donations, income application, accumulations, and related-party transactions.
Form 10BB requires the auditor to certify that the financial statements of an exempt fund, trust, institution, university, educational or medical institution agree with books of account, that necessary information was obtained, and that proper books are maintained at the declared place; any observations or qualifications must be stated. The annexed Statement of particulars mandates disclosure of registration and identity details, voluntary contributions (including corpus, foreign and anonymous donations), application and accumulation of income (including the 15% accumulation rule and third proviso accumulations), business income treatment, investments/deposits outside prescribed modes, transactions with specified persons, specified violations, and TDS/TCS and disallowance schedules.

Deduction under section 80GG: declaration of residential rent, occupancy period, and non ownership required for claim.
Declaration for deduction under section 80GG requires Form 10BA certifying occupancy of the stated premises as the assessee's residence, period of stay, rent amount paid to a named landlord with payment mode, and provision of PAN or Aadhaar. It must also certify that no alternative residential accommodation is owned by the assessee, spouse, minor child or family (for HUF), nor is any other occupied accommodation subject to valuation under the relevant rent provisions.

Audit report for charitable trusts requires CA certification and annexed particulars on income application and compliance.
Form No.10B/10BB requires a chartered accountant to audit and certify that financial statements agree with books and that proper books are maintained, attaching an Annexure of prescribed particulars covering application of income, accumulations and corpus, donations and foreign/anonymous contributions, receipts subject to TDS/Form 10BD, business receipts, related party transactions and benefits to specified persons, investments, loans/borrowings, capital asset transfers, disallowances and deemed income, and compliance with registration and books of account rules.

Registration orders for tax-exempt entities may be granted subject to conditions and withdrawn for fraud or noncompliance.
Form No. 10AD is the order form for granting or rejecting registration/approval, recording applicant identifiers, application and registration numbers, applicable provisions and assessment year(s). It provides that registration/approval may be granted subject to specified conditions, that taxability will be determined separately, and that the order is liable to withdrawal if activities are not genuine, are inconsistent with conditions, or if approval was obtained by fraud or misrepresentation; reasons and opportunity to be heard must be recorded.

Income tax registration orders can be granted provisionally or fully subject to conditions and withdrawal for fraud.
Form No. 10AC grants registration, provisional registration, approval, or provisional approval for specified assessment year(s) against applicant identifiers and registration numbers, subject to conditions; such registration/approval may be withdrawn if activities are not genuine, not carried out per prescribed conditions, obtained by fraud or misrepresentation, or if any Income Tax Act condition is violated.

Application for registration or approval: Form 10AB mandates detailed organizational, financial and registration disclosures, including beneficial ownership.
Form No. 10AB prescribes the application and disclosure framework for registration or approval under the Income-tax rules, requiring identification (PAN, section code, nature and constitution), incorporation and registration details, objects, irrevocability of deed, and registrations with tax portals or foreign contribution regimes. It mandates governance and beneficial ownership disclosures, detailed statements of assets, liabilities, institutions managed, business undertakings, bank accounts, land and building particulars, income sources including grants and CSR receipts, and requires specified self-certified documentary attachments and prior accounts/audit reports.

Section 80G compliance: reporting, accounting and audit requirements for donations used in Gujarat earthquake relief.
Prescribes reporting and accounting requirements for donations for Gujarat earthquake relief under section 80G(5C)(v), requiring entities to provide identifying details, project description, amounts raised, bank accounts, disclosure of concurrent projects, itemised receipts distinguishing relief donations, amounts spent, unutilised balances and transfers to the Prime Minister's National Relief Fund, and a schedule of expenditure by purpose together with an auditor's certificate confirming separate books and that the accounts give a true and fair view.

Application for registration of charitable or religious institutions uses Form No.10A with prescribed disclosures and attachments.
Form No. 10A governs applications for registration, provisional registration, intimation or approval of charitable, religious and research institutions and requires detailed constitutional and identification data, disclosure of key persons and beneficial owners, financial statements and three-year income particulars where applicable, selection of category codes that trigger category-specific questions, and attachment of certified instruments, registration orders, audited accounts or NIL declarations; an authorised signatory must verify and undertake to notify any future alterations to the trust or institutional rules.

Accumulation of income reporting requires full disclosure of prior balances, application status, and court-related non-application details.
Form No. 109 requires a registered non-profit organisation to report accumulation or setting apart of income under section 342(1), including applicant particulars, the purpose, amount and period of accumulation, the resolution date of the trustee, governing body or managing committee, and the starting and ending tax years. It also requires disclosure of prior accumulations, amounts applied, amounts remaining for application, sums treated as specified income under section 337, and any non-application caused by a court order or injunction. The form is signed by a trustee or principal officer and submitted to the Assessing Officer.

Deemed application option under charitable income rules requires Form 108 details, reasons, and trustee or principal officer signature.
Form No. 108 prescribes the particulars required for a registered non-profit organisation to exercise the option under section 341(7) in respect of regular income applied for charitable or religious purposes in India. It requires details of the applicant, regular income, the amount for which the option is exercised, and the reasons for doing so, including income not received during the tax year or any other reason. The declaration is to be signed by a trustee or principal officer and submitted to the Assessing Officer.

Registration and approval conditions for non-profit organisations: income use limits, commercial activity controls, disclosure duties, and withdrawal grounds.
Prescribes the format for an order granting registration or approval, rejecting an application, or cancelling an existing registration or approval for a non-profit organisation or fund. The form captures applicant particulars, registration or approval details, the period of validity, the tax years covered, the section under which the order is passed, and reasons for rejection or cancellation. It also sets out conditions on application of income, restricted commercial activity, maintenance of separate books, compliance with other law, true disclosure, and withdrawal where activities are not genuine or conditions are violated.

Provisional registration conditions for non-profit organisations cover income use, commercial activity limits, disclosure, and compliance obligations.
Provisional registration or provisional approval of a non-profit organisation is recorded in Form No. 106 with applicant particulars, the nature of activities, registration details, the relevant tax year or years, and the authority passing the order. The form also sets out conditions on application of income, limits on commercial activity, maintenance of separate books of account, compliance with other law, and true and complete disclosure in the registration or approval form.

Non-profit registration disclosure framework covers eligibility, constitution, recognition history, operations, income, and required supporting documents.
Application for registration or approval of a non-profit organisation or fund requires disclosure of applicant particulars, legal nature, application type, constitution details, prior recognition, office bearers, operations, assets, income, religious activities, and supporting annexures. The form covers re-application, delayed application, and application without delay, together with the selected section, relevant section code, period sought, delay condonation details, and re-application particulars. It also requires information on charitable objects, commercial activity, separate books, immovable property, income figures, and the prescribed undertaking and attachments.

Provisional registration and approval form for non-profit organisations sets applicant details, eligibility conditions, and supporting disclosures.
Application for provisional registration or provisional approval is prescribed for non-profit organisations and related entities seeking provisional status before commencement of activities. The form captures the applicant's identity, constitution, nature of activities, objects, recognition under other laws, office-bearers and beneficial owners, return-filing status, and required attachments, together with an undertaking that the particulars are true and that any later alteration in the organisation's governing terms will be promptly communicated. The form is structured to identify the applicable category of applicant and the correct section code for provisional registration, provisional approval, or both.

Notice of demand under income tax law requires payment within time, with interest, penalty, recovery and appeal options.
Notice of demand under section 289 requires the recipient to pay the tax amount determined in the stated order within 30 days of service of the notice, unless a shorter period has been approved by the Joint Commissioner of Income-tax. Non-payment may attract simple interest, penalty after a reasonable opportunity of hearing, and recovery proceedings under the Act. The notice also sets out the time limits and prescribed forms for appeal before the appellate authorities and the Income-tax Appellate Tribunal.

Tax deducted at source credit application requires disclosure of specified income, return details, deduction particulars, and a non-duplication declaration.
Form No. 102 is an application for credit of tax deducted at source on specified income included in a return of income for a tax year and taxed at source in a subsequent tax year. It calls for the assessee's particulars, the relevant tax year and return filing date, and detailed information on the specified income, deduction of tax, amount claimed, and deductor particulars. The declaration confirms the accuracy of the statements, the filing of the return containing the specified income, and that credit for the tax deducted at source has not been, and will not be, claimed in any other tax year.

Inventory Valuation Report prescribes detailed valuation methods and Cost Accountant obligations for tax reporting compliance.
Form No. 101 requires a Cost Accountant's inventory valuation report under the nomination mechanism in section 268(5), stating opening and closing inventory values, whether proper accounts and branch data exist, and explanations for variations from Form No. 26 or audited accounts. The annexure mandates entity particulars, accounting and valuation methods, item wise quantitative schedules, reconciliation with audited figures, ICDS applicability and exceptions, and disclosure of physical verification, discrepancies, insurance claims, and the valuation's impact on profit and tax. The Cost Accountant must identify methods used and justify deviations from the assessee's valuation.

Audit report requirements under income tax law cover books, stock valuation, disallowances, related payments, and tax compliance disclosures.
Audit report under section 268(5) requires an accountant to examine the assessee's balance sheet, profit and loss account, books of account, and supporting explanations, and to state whether the accounts agree with the books, whether proper books and returns have been maintained, and whether the financial statements present a true and fair view. The annexure requires detailed particulars on accounting methods, stock valuation, quantitative details of manufacturing or trading activity, specified expenditures, partner or company-related payments, disallowable items, hundi transactions, tax deduction and collection compliance, loans, deposits, receipts, payments, interest, and tax payments.

Medical re-examination certificate by Appellate Medical Board records fitness, unfitness, and further examination requirements for mine workers.
Certificate of medical re-examination by an Appellate Medical Board for an employee declared medically unfit, recording identity, prior unfitness, and the Board's opinion on fitness for work, continued duties, or the need for treatment and further re-examination. The annexure prescribes a detailed medical report covering general development, eyesight, hearing, respiratory and circulatory systems, abdomen, nervous system, locomotory system, skin, urine, pathological tests, chest radiograph classification, and any further tests or specialist opinions required.

Accumulation of charitable income: Form No.10 filing and investment obligations determine tax treatment under section 11.
Notice obligations require trustees to file Form No.10 stating a resolution to accumulate or set apart a specified amount or percentage of income, the purposes and period of accumulation, and that the sums have been invested or deposited in permitted forms under sub section (5) of section 11. The statement must disclose prior accumulations, amounts applied or remaining, any amounts deemed to be income, and income which could not be applied due to court orders; it must be signed by a trustee or principal officer and accompanied by accounts and investment details within prescribed timeframes.

Deceased worker dues application allows assignees or heirs to seek determination of money and benefits payable.
Application under section 59(2) of the Industrial Relations Code, 2020 allows an assignee or heir of a deceased worker to apply before the Central Government Industrial Tribunal for determination of money or benefits due to the deceased worker. The form requires details of the applicant, employer, and worker, along with an annexure specifying the dues or accrued benefits claimed and the basis for their admissibility.

Medical certificate form for confinement, miscarriage, maternity-related illness, and delivery certification under labour law.
A prescribed medical certificate form is used to certify a woman employee's confinement, miscarriage, medical termination of pregnancy, tubectomy operation, delivery of a child, or illness arising out of pregnancy, delivery, premature birth, or miscarriage. The form also provides for certification of death before, during, or after confinement and whether the child survives, and it may be completed by specified medical or authorised local officials. The form requires the examiner to state the relevant dates and condition, strike out inapplicable portions, and sign with designation.

International Financial Services Centre deduction declaration sets out unit details, eligibility, opted claim period, and continuing business conditions.
Statement-cum-declaration to be furnished by a Unit of International Financial Services Centre to the payer for claiming deduction under section 147 of the Income-tax Act, 2025. The form captures the unit's identification details, permission or registration particulars, the period for which the deduction is opted to be claimed, and the initial tax year for which the deduction was claimed. The declarant must confirm that the unit is engaged in the specified business, remains a unit in the International Financial Services Centre, and continues that business during the relevant tax year, with verification that the particulars are correct and complete.

Aircraft leasing deduction claims in IFSC units require a declaration, eligibility details, and continued business certification.
Statement-cum-declaration to be furnished by an International Financial Services Centre unit engaged in the business of leasing of aircraft to the lessee for the purposes of claiming deduction under section 147 of the Income-tax Act, 2025. The form captures the unit's identification particulars, the relevant permission or registration details, the period for which the deduction is opted, and the initial tax year from which the deduction was first claimed. It also requires certification that the unit continues to operate in the IFSC and remains engaged in the eligible business during the relevant tax year.

IFSC ship leasing deduction declaration requires unit details, permission records, and continued eligibility certification.
Statement-cum-declaration for an IFSC unit engaged in leasing of a ship, furnished to the lessee for claiming deduction under section 147 of the Income-tax Act, 2025. It requires the unit's identification details, PAN, address, contact particulars, tax year, the relevant permission or registration details, the deduction period opted, and the initial tax year of claim. The declarant must also certify continued IFSC status, ongoing engagement in the specified business, and the correctness and completeness of the particulars.

Indirect tax dispute resolution declarations require appeal-specific disclosures, deposit details, eligibility verification and authorised submission to the designated authority.
The declaration form for the Indirect Tax Dispute Resolution Scheme, 2016 requires details of the declarant, order in original, pending appeal, amounts demanded for duty or tax, interest and penalty, and corresponding deposits. A separate form is required for each appeal. The declarant must verify the accuracy and completeness of the particulars, confirm absence of disqualification, and establish authority to sign. The form is submitted to the notified designated authority, with no blank fields permitted and irrelevant entries marked "Not applicable".

Option under section 11 Explanation to deem shortfall income as applied for charitable purposes, requiring prescribed income details and reasons.
Application to exercise the option under the Explanation to sub section (1) of section 11 requests that a specified amount be deemed applied for charitable or religious purposes. The form requires details of income derived from trust property, amount actually applied, the shortfall, and the amount for which the option is exercised, together with reasons for shortfall (income not received or other reasons) and signature of a trustee or principal officer.

Income-tax appeal form requires appellant details, order particulars, tax payment data, disputed amounts, pending appeals, and appeal grounds.
Appeal Form No. 99 requires the appellant's personal details, the relevant tax year or block period, and particulars of the order under appeal, including the authority passing it and the order identification details. It also seeks details of taxes paid, disputed income or demand, penalty, or TDS/TCS default depending on the type of appeal, together with particulars of any other pending appeal on the same matter.

Financial transaction reporting form requires detailed taxpayer, transaction, document, and verification particulars for declarations received.
Prescribes Form No. 98 for furnishing a statement containing particulars of declarations received in Form No. 97 under the income-tax rules. The form requires identification of the reporting person, statement particulars, and details of the principal officer, including contact and address information. It also requires report-wise particulars for each financial transaction, person details, transaction summary information, supporting document details, and verification by the designated director certifying correctness and completeness of the particulars furnished.

PAN-less declaration form governs specified transactions, income threshold statements, identity proof, and verification requirements.
Form No. 97 requires a PAN-less person, or a covered foreign company, to declare the nature of a specified transaction, confirm that estimated income will remain below the taxable threshold or that no income is chargeable to tax in India, and furnish identity, address, transaction, and supporting document details. The form also prescribes verification of correctness and notes that false statements may attract prosecution under the Act.

Permanent Account Number application for foreign entities requires identity, address, income source and representative details with supporting declarations.
Application for allotment of Permanent Account Number for an entity incorporated outside India or an unincorporated entity formed outside India requires disclosure of the applicant's name, incorporation or formation details, tax identification number in the country of residence, addresses, status, registration number and contact details, together with source of income and Assessing Officer code. Where applicable, representative assessee or authorised representative particulars, supporting identity and address proofs, and declarations confirming truth of the information and non-possession of PAN must also be provided.

Permanent Account Number application requires identity, address, income, and declaration details for non-citizen individuals.
Application for allotment of Permanent Account Number for an individual not being a citizen of India requires disclosure of personal particulars, citizenship status, passport or taxpayer identification details, residential and office addresses, contact information, source of income, parent details, Assessing Officer code particulars, and, where applicable, representative assessee information and communication address. The applicant or representative assessee must declare the truth of the particulars furnished and confirm that the applicant does not already possess a Permanent Account Number, with supporting proof of identity, address, and date of birth required.

Permanent Account Number application requires identity, address, income source, representative details, and supporting documents for incorporated Indian entities.
Application for allotment of Permanent Account Number for Indian companies, entities incorporated in India, or unincorporated entities formed in India requires disclosure of personal particulars, source of income, Assessing Officer code, and representative assessee details. The form also requires supporting documents for identity, address, and incorporation or formation, together with a declaration that the applicant does not already possess a Permanent Account Number, failing which legal consequences may follow. Notes specify mandatory fields, status categories, annexures, and guidance for completing the application.

Permanent Account Number application requires identity details, income source, address, parent particulars, and supporting document declarations.
Application for allotment of Permanent Account Number for an individual citizen of India requires personal particulars, source of income, parent details, assessing officer code, and, where applicable, representative assessee details. The form also requires a communication address, supporting documents for identity, address and date of birth, and a declaration that the applicant does not already possess a Permanent Account Number, with legal consequences if the declaration is incorrect. Notes require full names, complete address particulars, specified residential status entries, and annexures for prescribed proof documents.

Quarterly reporting of non-resident details by specified funds and stock brokers requires full identification, annexures, and verification.
Quarterly statement prescribed for a specified fund or stock broker in respect of a non-resident under rule 157, requiring particulars of the reporting entity and the non-resident, including identification details, address, tax identification number or equivalent foreign identifier, along with supporting annexures and a verification statement by an authorised person.

Refusal to supply information under public interest grounds in a prescribed income-tax form for requested tax-year details.
Refusal to supply information is recorded in a prescribed income-tax form where an applicant has sought information under section 258(2)(a) for a specified matter and tax year. The authority states that it is not satisfied that furnishing the information would be in the public interest and therefore declines to provide it. The format also requires details such as DIN, office, date, applicant particulars, and signature of the competent authority, with some fields to be pre-filled where possible.

Information availability intimation form standardises notice when requested tax-year information is unavailable or no assessment exists.
Form No. 90, prescribed under rule 155, is a standard intimation format for notifying an applicant that information sought under section 258(2)(a) of the Act is not available, or that no assessment has been made for the relevant tax year. It includes space for the DIN, office particulars, date, applicant details, reference to the application, the information requested, and the tax year, followed by the signature, name and designation of the issuing authority.

Attendance register cum muster roll format for recording employee attendance, overtime, and workplace assignment details in an establishment.
Attendance Register Cum Muster Roll is a labour-law form for monthly recording of establishment details, employee particulars, and date-wise attendance with time in and out. It also includes columns for total days worked, overtime hours, and brief details of any tour or assignment outside the workplace, together with a register keeper's signature where the register is maintained physically.

Worker claim application format under industrial relations law for determination of money or benefits due.
Form IX prescribes the application format for a worker to the Central Government Industrial Tribunal under section 59(2) of the Industrial Relations Code, 2020. It requires the names of the applicant and employer, particulars of the money or benefits claimed as due, a prayer for determination of the amounts due, and the applicant's signature or thumb impression, address, place and date. An annexure must set out the details of the money due or benefits accrued and the basis of admissibility.

Recovery of gratuity applications seek a certificate for unpaid gratuity after employer non-compliance with a prior direction.
Application for recovery of gratuity is made before the Competent Authority by an employee, nominee, or legal heir where the employer, trust, or insurer has failed to pay gratuity despite a prior direction. The applicant seeks a certificate under section 129 for recovery of the gratuity amount due in terms of that direction.

Mine employees medical fitness standards require detailed examination, investigations, and structured certification for initial and periodical assessment.
Medical examination of mine employees is to be recorded in Form IX in triplicate, covering initial, periodical and re-examination reports, with a structured certificate and annexure format for the examining authority to record identification, clinical findings, investigation results, specialist opinions and the final medical assessment of fitness or unfitness for specified mine work. The form requires detailed examination of general development, vision, hearing, respiratory, circulatory, abdominal, nervous, locomotor, skin, hydrocele, hernia, teeth, speech and pathological parameters, including chest radiography, spirometry, ECG, echocardiography, blood and urine tests, and other tests considered necessary for mine employment evaluation.

Approval under section 10(23AAA): application requires prescribed fund details, investment disclosures and supporting trust documents for compliance.
Application under section 10(23AAA) requires Form No. 9 with organisation and fund identification, objects, trustees, employee classes, assessment particulars, sources and accumulation policy, full investment disclosures including modes, values and income, and a declaration to report rule changes; filed in triplicate with the commissioner and accompanied by the trust instrument, activity notes and fund accounts for inception or the last three years.

Deferment of appeal filing when identical legal questions are pending in a related higher-court case allows statutory postponement of appeal timing.
The form establishes a procedural mechanism to seek deferment of filing an appeal when the question(s) of law in the assessee's case are identical to those pending in a related higher-court case. It requires appellant and respondent details, assessment and order particulars, the precise questions of law and tax effect, particulars of the related case, a certification of identity and pendency before a higher court, and a verification declaration that any subsequent appeal will be filed in accordance with the governing statutory provision.

Information disclosure under income tax law is structured through a prescribed form, with assessee details, item-wise data, and a public interest refusal clause.
Form No. 89 prescribes the format for furnishing information under section 258(2) of the Act, including the applicant's reference, the assessee's particulars, the relevant tax year, and the information sought. It requires personal details such as name, PAN, status, address, and contact information, and provides for free-text information details, upload, and an annexure if space is insufficient. The form also includes a refusal clause where the designated income-tax authority is not satisfied that disclosure is in the public interest.

Information request procedure under income tax law requires applicant details, assessee particulars, tax year, and reasons for seeking disclosure.
Application Form No. 88 prescribes the procedure for seeking information relating to an assessee under section 258(2)(a) of the Act. The applicant must furnish personal particulars, identify the assessee whose information is sought, specify the relevant tax year, describe the specific information sought, and state the reason for seeking it. The form requires signature and date, permits annexures where space is insufficient, and provides that a separate application must be made for each assessee and each tax year.

Section 254 information reporting form covers business particulars, tax details, bank accounts, receipts, stock, and verification requirements.
Information required to be furnished to the Income-tax authority in prescribed form under section 254 covers personal and business particulars, including name, address, PAN, contact details, nature of business or profession, year of commencement, status of the business, and details of proprietors, partners, members, or directors. The form also requires particulars of the assessing officer, tax and operational information, bank account details, gross sales or receipts, GST registration number, stock value, vehicles owned, and income from all sources, together with verification of correctness.

Warrant of authorisation enables custody recovery of undisclosed assets and records for income-tax proceedings.
Warrant of authorisation empowers specified income-tax to require delivery of assets, books of account, other documents, or computer systems from the officer or authority in custody of such material. The authorisation is based on information giving reason to believe that a summons or notice for production of books, documents, or electronic information was issued and not complied with, or that relevant material has been taken into custody and may not be produced on return, or that the assets represent income or property not disclosed for tax purposes.

Service application requirements under the Income-tax Act focus on identity, qualifications, experience, and supporting annexures.
Application form for service under section 247(5) or 247(9) of the Income-tax Act, 2025 requiring applicant identification details, status, nature of service sought, registration particulars for valuers, educational qualifications, experience, supporting annexures, and a verification of authority and correctness of the information furnished.

Search authorisation under income tax law permits entry, electronic access, and search of suspected premises and persons.
Warrant of authorisation under section 247(3) of the Income-tax Act, 2025 authorises specified income-tax officers to enter and search a building, place, vessel, vehicle, or aircraft not covered in the original authorisation where books, electronic records, computer-system information, or assets are suspected to be kept. It permits requiring technical assistance and access codes, breaking open locks or overriding access codes when necessary, searching persons suspected of concealing relevant material, and placing identification marks on books and documents found during the search.

Search warrant authorisation under income tax law sets out powers to inspect, seize, and secure undisclosed assets and records.
Warrant of authorisation under section 247(2) of the Income-tax Act, 2025 prescribes the form by which an approving authority authorises specified income-tax officers to enter and search a building, place, vessel, vehicle or aircraft where books of account, documents, electronic records, computer systems, assets, or undisclosed income or property are believed to be kept. The form records failure or likely failure to produce books, documents, or electronic information in response to a summons or notice, the jurisdictional basis, and the risk of revenue prejudice from delay. It also sets out search, inspection, seizure, inventory, copying, and assistance powers.

Search authorisation for undisclosed income empowers entry, inspection of electronic records, seizure, and requisition of assistance.
Warrant of authorisation issues on the basis of information leading to a reason to believe that a person has failed, or would fail, to produce books of account, documents or electronic information in response to a summons or notice, or is in possession of assets or information relating to undisclosed income or property. The authorised officer is empowered to enter and search the specified premises or conveyance, require technical assistance and access codes for inspection of electronic records, break open locks or override computer access where necessary, search persons suspected of concealing relevant material, examine and copy records, seize books, documents, computer systems or assets other than stock-in-trade, and requisition assistance for execution of the search powers.

Tonnage tax audit reporting requires detailed compliance checks on books, shipping income, reserves, depreciation, and related-party transactions.
Audit Report in Form No. 81 under the tonnage tax scheme requires the accountant to certify company particulars, books of account, charter-in limits, shipping income, reserve account details, tonnage income computation, related-party transactions, depreciation, assets not used exclusively for the business, and losses relating to the business of operating qualifying ships. The report includes prescribed annexures for charter certificates, related-party notes, non-exclusive assets, and losses, together with verification by the accountant and reasons where any matter is answered negatively or with qualification.

Tonnage tax option application requires full ship particulars, renewal disclosures, and proper verification before filing.
Application is prescribed for a company to exercise or renew the option for the tonnage tax scheme. The form requires particulars of the applicant company, directors, qualifying status, deduction history, and detailed disclosure of ships or inland vessels owned, chartered in, and chartered out, with supporting annexures for registration, tonnage certificates, approvals, and earlier option orders. Renewal applications must also disclose earlier exercise of the option, compliance defaults, exclusion from the scheme, and voluntary opt-out. The application must be filed with the jurisdictional Joint Commissioner and signed and verified by the appropriate company officer.

Identical question of law: declaration prevents re raising the same issue in subsequent appeals if higher court decision applies.
Declaration requires an assessee to identify an identical question of law pending before a High Court or the Supreme Court, enclose the statement of the case and related judgments or grounds of appeal, specify assessment year and parties, and provide verification and contact particulars.

Gratuity payment notice directs employer compliance after authority determination under the social security code.
Form VIII is a notice addressed to the employer for payment of gratuity determined by the Competent Authority or Appellate Authority under the Code on Social Security, 2020. It records that an employee, nominee, or legal heir has applied, or that notice was earlier issued, and that after hearing or appeal a sum has been found due as gratuity. The employer is directed to pay the specified amount within thirty days and intimate compliance to the authority.

Notice to the respondent under the Code on Wages requires appearance, defence preparation, and permits ex parte hearing on default.
Notice to the respondent is prescribed in Form VIII for proceedings under the Code on Wages, 2019. In an application before the authority, the respondent must appear in person or through a duly authorised representative, answer material questions, and be prepared to produce witnesses and documents relied on in defence. Failure to appear may lead to the application being heard and disposed of in absence. A separate notice applies to appeals before the appellate authority, with similar consequences for non-appearance.

Health examination form for employees records medical tests, diagnosis, and work restrictions linked to seizure disorders or height work.
Health examination form for employees other than mine employees requiring employee particulars, employer contact details, work nature and medical history, followed by annexed medical test reports and the medical officer's interpretation only where abnormalities are found. It records physical measurements, vision, blood pressure, blood tests, chest X-ray, ECG and other investigations, together with final diagnosis, treatment advice, and a declaration on seizure-related disorders or difficulty working at height, including any work restrictions.

Recovery of worker dues through authorised application after demand notice and non-payment under industrial relations law.
Application form for recovery of a worker's unpaid dues under the Industrial Relations Code, 2020, by a person authorised in writing by the worker or by the assignee or heir of a deceased worker. The form requires particulars of the worker, the management, the basis of entitlement, service of a demand notice by speed post, and the fact that payment has not been made or offered after a fortnight. It seeks recovery of the stated amount under section 59(1) and an annexure detailing the claim.

Investment fund income reporting requires detailed disclosure of income, losses, unit holders, and capital gains allocation.
Form No. 79 requires an investment fund to furnish a statement of income paid or credited under section 224, including fund particulars, tax year, AIF registration details, total income, breakup of income and losses, set-off under section 224(2), allocation by capital gains code and API, and details of unit holders receiving income or loss. It also provides for additional enclosures, declaration, and accountant verification, together with notes on completion, annexures, and capital gains code selection.

Investment fund income distribution statement requires unit holder particulars, income breakup, deemed loss disclosure, and authorised verification.
Form No. 78 prescribes the statement of income distributed by an investment fund to a unit holder under section 224. It requires particulars of the unit holder and the investment fund, the tax year, and details of income or loss paid, credited, or deemed credited during the tax year, with breakup under specified heads of income. It also requires disclosure of deemed loss as on 31 March 2019 under section 224(3), with capital gains code selection, prescribed particulars, possible pre-filling, and verification by an authorised signatory.

Business trust income distribution statement requires unit holder particulars, itemised income disclosure, and verification in prescribed form.
Form No. 77 prescribes a statement of income distributed by a business trust to a unit holder under section 223. It requires particulars of the unit holder and business trust, the tax year, itemised details of distributed income such as interest, rent, lease, dividend and other income, and information on amounts referred to in section 92(2)(k). The form also contains a verification, and the notes specify that names and addresses must be complete, some information may be pre-filled, and amounts are to be entered in rupees unless otherwise stated.

Business trust income reporting form sets out disclosure of trustees, income categories, unit holder distributions, and supporting annexures.
Statement of income paid or credited by a business trust under section 223 is prescribed in Form No. 76 for furnishing particulars of the trust, its trustees, SEBI registration, listing status, tax year, and category-wise income. The form also requires disclosure of unit holders to whom income is distributed, including amounts distributed by category and details relating to amounts distributed with respect to units under section 92(2)(k). It is accompanied by declaration, verification, and specified annexures.

Venture capital income reporting form requires investor details, income breakup, capital gains codes, and a verification declaration.
Form No. 75 under rule 145 requires a statement of income paid, credited or deemed to be credited by a Venture Capital Company or Venture Capital Fund to the person liable to tax under section 222. The form captures investor particulars, the name and PAN of the Venture Capital Company or Venture Capital Fund, tax year details, and a breakup of income by heads such as long-term capital gains, short-term capital gains, dividend, and other income, along with the relevant dates, amounts and capital gains codes. It also includes a declaration of truth and competence of the signer.

Venture Capital Fund reporting requirements: prescribed disclosure of investor income, SEBI registration, and qualifying investment conditions.
Prescribes a statement to be furnished by a Venture Capital Company or Venture Capital Fund in respect of income paid, credited or deemed to have been credited to investors under section 222. The form requires disclosure of the entity's particulars, SEBI registration details, qualifying investment conditions, segregated income from capital gains and other sources, investor-wise payment or credit details, supporting annexures, and verification by the responsible person and accountant.

Income distribution reporting by securitisation trust requires investor details, income breakup, capital gains codes, and authorised verification.
Statement of income distributed by a securitisation trust to an investor requires disclosure of the investor's particulars, the securitisation trust's details, the tax year, and a transaction-wise breakup of income paid, credited or deemed to be credited during the year under the specified heads of income. The form also requires verification by an authorised person and prescribes use of capital gains codes, while noting that some information may be pre-filled and amounts are to be entered in rupees unless otherwise stated.

Securitisation trust income reporting form requires trust particulars, income heads, investor details, annexures, and verification.
Statement of income paid or credited by a securitisation trust is required in Form No. 72 under section 221. The form collects the trust's particulars, registration details, tax year, income under specified heads, and the particulars of persons to whom income is paid, credited or deemed to be credited, with head-wise allocation and capital gains codes. It also requires supporting annexures, declaration, and accountant's verification.

Accountant verification for exempt income of offshore banking unit investment division under Schedule VI and related compliance records.
Verification by an accountant is required for computation of exempt income of a specified fund attributable to the investment division of an offshore banking unit for purposes of Schedule VI to the Act. The accountant must confirm separate accounts, audit of those accounts, maintenance of documentation for inward remittances, bank statements, contract notes, and custodian statements, and must examine books and documents relating to income of the eligible investment division. The verification also affirms eligibility for exemption under section 11 read with Schedule VI and concessional rates under section 210(3).

Exempt income reporting for offshore banking unit investment divisions covers identification, eligibility conditions, and concessional tax income.
Annual statement requires an eligible investment division of an offshore banking unit to report basic identification particulars, registration details, tax year, and confirmation that prescribed conditions are satisfied. The statement separately sets out income treated as exempt under the specified statutory framework and income taxable at a concessional rate, with each category itemised by source, including transfer of capital assets on a recognised stock exchange in an IFSC, transfer of securities, income from non-resident securities, securitisation trust income, and specified short-term and long-term capital gains.

Notice of demand: payment required under Income-tax Act; interest, recovery measures and specified appeal routes apply.
Notice under section 156 demands payment of a determined sum within the prescribed period to the authorised bank, with an enclosed challan; shortened periods require prior approval. Non-payment attracts interest on arrears under section 220(2), possible penalty proceedings under section 221, and recovery under the Act's recovery provisions. The notice sets out appeal routes under Chapter XX (Forms No. 35 and 36) and procedural instructions for cheque payment, and applications for extension or instalments before the payment deadline.

Nomination form under labour law records nominees, minor guardians, employer certification, and employee acknowledgment for death benefits.
Nomination Form under labour law requires an employee to record personal particulars, family status, address, and the person or persons nominated to receive amounts due from the employer on the employee's death. The form provides for cancellation of any earlier nomination and allocation of shares among multiple nominees, together with particulars of a guardian where a nominee is a minor. The form also requires employer certification that the declaration and nomination were signed or thumb-impressed in the employer's presence and an employee acknowledgment for receipt of the duplicate copy.

Mine closure and reopening notice requirements cover plans, safety management details, affected workers, and protective works.
Form VII for mines prescribes notice requirements for commencement, re-opening, cessation, abandonment, discontinuance and closing of mining operations. It seeks particulars of the mine and responsible persons, proposed and actual dates, enclosed plans, Safety Management Plan details, reasons for closure or discontinuance, numbers of affected persons, updated plans where required, and, for closing, the mine closure plan and protective works under the statute.

Competent Authority summons requires appearance, evidence, and document production in social security and gratuity proceedings.
Notice for appearance before the Competent Authority requires an employer, applicant, employee, nominee or legal heir to attend personally or through an authorised representative, answer all material questions relating to the application, and produce witnesses and documents relied upon in support of the claim or defence. The form also provides for summons in gratuity-related proceedings to give evidence or produce specified documents, with service in duplicate and compliance by document production where no oral evidence is required.

Recovery of money under the Industrial Relations Code requires notice, claim particulars, and application for employer dues recovery.
Recovery of money under the Industrial Relations Code, 2020 is made by application in Form VII to the specified labour authorities. The applicant states entitlement to receive a sum from the management on account of amounts due under Chapter IX and X of the Code, or under an award, or under a settlement, and identifies the management from whom recovery is sought. The form requires service of a demand notice by speed post, non-payment or refusal after a fortnight, and an annexure setting out the claim particulars.

Inventory Valuation Report: Cost Accountant must apply ICDS valuation, disclose item-level schedules and explain variations for tax computation.
Form No. 6D requires a Cost Accountant nominated under section 142(2A) to examine books and inventory records, state opening and closing inventory values, apply ICDS II valuation principles where applicable (using Cost of Production/Purchase Value and Net Realisable Value and selecting the lower), provide detailed item-level quantitative and value schedules for inventory categories, explain and quantify variations from Form 3CD or audited accounts, justify any changes in methods or adjustments, and annex particulars requested by the Assessing Officer, with signature, membership number and UDIN.

Fair market value determination: valuer must record approval, methodology, assumptions and certify no interest.
Form requires the valuer to determine the fair market value of specified property following a reference under section 132(9D), recording the Designated Approval Number, assessee identification (including PAN and address), valuation date(s), separate valuations per property, detailed valuation methodology and major assumptions, and a verification certifying no direct or indirect interest, personal inspection, and truthfulness, with signature, name, PAN, date and place.

Registration as valuer: prescribed application, qualification proofs, and verification required for valuer recognition and eligibility.
Form No. 6C sets out the registration application process under section 132(2)/132(9D) of the Income-tax Act: Part A records applicant identity and contact details; Part B requires the nature of services, proof of relevant qualifications and governmental registrations, experience details, and other particulars for valuer registration; and a signed verification declares the accuracy of information. An appended list specifies recognised service categories and minimum qualification/practice requirements for different classes of valuers.

Audit report requirements for tax audits: attestation of accounts with detailed annexure on stocks, expenditures, loans and TDS compliance.
Form No. 6B (audit report under clause (i) of section 142(2A)) requires the accountant to attest that the balance sheet and profit & loss account agree with books and give a true and fair view, to confirm receipt of necessary information, and to annex prescribed particulars. The annexure mandates disclosure of accounting methods and changes, stock valuation and detailed quantitative schedules for raw materials and finished goods, physical verification results, specified expenditure items and their admissibility, partner/director related payments, section 40A non deductible payments, full particulars of loans (including hundi and bank borrowings), TDS compliance, and taxes/duties paid with any discrepancies.

Specified fund concessional taxation statement requires detailed attribution of income to non-resident unit holders and supporting declarations.
Statement of income in prescribed form for a specified fund claiming concessional taxation on income attributable to non-resident unit holders under section 210(2). The form requires identification particulars of the fund, the tax year, and total income, then separately reports income from securities and capital gains attributable to non-resident unit holders through assets under management ratios. A declaration confirms satisfaction of the relevant conditions and the correctness and completeness of the statement and annexures.

Specified fund exempt income reporting requires disclosure of income categories, resident unit holders, and rule 144 compliance.
Statement of exempt income for a specified fund under Schedule VI requires disclosure of the fund's identification particulars, registration details, tax year, total income, and the exempt income claimed under specified categories. The form separately captures income arising from transfer of a capital asset, transfer of securities other than shares in an Indian company, income from securities issued by a non-resident where such income does not otherwise accrue or arise in India, and income from a securitisation trust chargeable as business income. It also requires confirmation of rule 144(1) conditions, disclosure of resident unit holders, and verification of the correctness and completeness of the statement.

Adjusted total income and alternate minimum tax report format requiring assessee particulars, deductions, and accountant certification.
Report format for computation of adjusted total income and alternate minimum tax for the purposes of section 206(2) of the Act. The form collects the assessee's particulars, tax year, total income before the specified provisions, deductions claimed, depreciation adjustment, and the resulting adjusted total income. It also identifies the type of assessee for application of the alternate minimum tax rate. The certificate requires the accountant to examine the accounts and records, certify the computation, and confirm that the particulars are true and correct.

Book profit computation form requires audited adjustments, transition amount disclosure, and certification of tax payable under the Act.
Form No. 66 prescribes a chartered accountant's report for computation of book profit under section 206(1) of the Act. It requires disclosure of company particulars, tax year, income and profit figures, consistency of accounting policies and depreciation methods, and adjustments to profit by specified additions, deductions, and transition amount items. The form also provides for computation of final book profit, identification of the assessee company type, and tax payable on book profit, supported by a certificate that the computation has been examined and the particulars are true and correct.

Patent royalty taxation option form requires assessee details, patent particulars, royalty income, expenditure data, and authorised declaration.
Form No. 65 prescribes the particulars to be furnished by an assessee exercising the option to offer income by way of royalty in respect of a patent for taxation under the specified income-tax rule. It requires assessee details, tax year particulars, confirmation of option exercise and return filing, and information on whether the royalty income is not offered to tax in any of the five succeeding tax years after the option is first validly exercised. It also seeks details of the eligible patent, royalty income, expenditure incurred, and a declaration by the authorised signatory.

Impermissible avoidance arrangement reference form records Commissioner satisfaction and supporting details before referral to the Approving Panel.
Form No. 64 prescribes the format for a Commissioner of Income-tax to record satisfaction before making a reference to the Approving Panel under section 274(4) regarding a proposed impermissible avoidance arrangement. It requires particulars of the assessee, the relevant tax years, notice and hearing details, assessment deadlines, and detailed reasons for the conclusion. Annexures must cover the factual matrix, tax benefit, the main purpose test, statutory conditions indicating impermissibility, the assessee's hearing, and likely tax consequences.

Income-tax reference return form sets out assessee particulars, status details, and basis for Chapter XI inapplicability.
Form No. 63 requires the Commissioner of Income-tax to return a reference made under section 274 by furnishing the assessee's particulars, status, residential status, relevant tax years, the date of receipt of Form No. 62, and the basis for concluding that Chapter XI does not apply. The form is to be signed and provided to the Assessing Officer and the assessee, with prescribed guidance for completion and pre-filled particulars where possible.

Impermissible avoidance arrangement reference form sets out assessee particulars, tax benefit details, and required annexures for proceedings.
Form No. 62 prescribes the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1) in relation to proceedings proposing an impermissible avoidance arrangement. It sets out the assessee's particulars, the relevant tax years, the last date for completion of assessment or reassessment proceedings, and the brief reasons for seeking declaration of the arrangement as impermissible avoidance arrangement, along with annexures covering the factual matrix, tax benefit, notice and reply details, satisfied conditions, and likely tax consequences.

Account information authorisation for deduction claims involving financial institutions in notified jurisdictional areas.
Authorization in Form No. 61 for a deduction claim involving payment to a financial institution in a notified jurisdictional area. It authorises the Central Board of Direct Taxes, or specified income-tax authorities acting on its behalf, to obtain account information and records for the period stated in a written notice. The form provides for waiver of protections under data protection, privacy and banking secrecy laws and covers identifying documents, account-opening papers, correspondence, and account statements or statements of assets. The authorisation is irrevocable.

International group intimation requires disclosure of parent entity, designated reporting entity, and Indian constituent entities with verification.
Intimation by an international group for the purposes of section 511(5) requires disclosure of the group's name, address, e-mail id and contact number, together with particulars of the parent entity and the constituent entity designated to furnish the report under section 511(4). The form also requires details of all other constituent entities of the international group resident in India, including their names, PAN and addresses. The information is to be verified as true and correct, with the signer declaring competence to submit the intimation and providing designation, PAN, place, date and signature.

Gratuity claims under social security law: application seeks determination of payable amount when employer disputes eligibility or quantum.
Application for direction before the Competent Authority for determination of gratuity payable to an employee, nominee, or legal heir under the Code on Social Security, 2020. The form is used where gratuity is claimed on superannuation, retirement, resignation, disablement, death, or completion of a fixed-term contract period, and the employer has refused to entertain the claim, offered a lesser amount, or rejected eligibility. The applicant must provide service particulars, supporting evidence, and the amount claimed.

Authorisation for representation in labour proceedings requires a named representative, party details, signatures, addresses and formal acceptance.
Authorisation is provided for a worker, group of workers, employer or group of employers to appoint a named representative to appear before the authority in a specified proceeding. The form requires identification of the authority concerned, the matter in dispute, the parties, and the representative authorised to act. It is completed by the nominating person or persons with signature, address and date particulars, and includes acceptance by the representative with signature and address.

Commencement or cessation notice for an establishment requires registration details, employer particulars, and worker dues certification on closure.
Notice of commencement or cessation of operations of an establishment under the labour law registration framework. The form requires particulars of the registration number, name and address of the establishment, employer details, communication address, and nature of work. It is used to intimate either that operations have commenced from a specified date, together with the approximate duration of operation, or that operations have ceased from a specified date, with irrelevant portions struck out. Where cessation is notified, the employer must certify payment of workers' dues and that the establishment has been kept free from hazardous chemicals and substances.