Form No. - FORM F
IBC
Creditor Submits Claim for Personal Guarantor's Bankruptcy Under Insolvency and Bankruptcy Code; Secured Creditors Must Declare Security Interests.
A creditor submits a claim with proof to the Bankruptcy Trustee for the bankruptcy process of a personal guarantor to a corporate debtor under the Insolvency and Bankruptcy Code. The form includes details such as the creditor's identification, total claim amount, supporting documents, dispute records, debt details, mutual dealings, security interests, and bank account information for claim transfers. Secured creditors must indicate whether they are enforcing or relinquishing security interests. The declaration confirms the debt amount, reliance on specific documents, and absence of prior satisfaction or security. The claimant verifies the accuracy of the claim's contents.
Form No. - Form FC - GPR
FEMA
Indian Companies Must Submit Form FC-GPR for Foreign Investment Reporting to RBI Under FDI Scheme
Form FC-GPR is used by Indian companies to report the issuance of shares, convertible debentures, or other securities to foreign investors under the Foreign Direct Investment (FDI) Scheme to the Reserve Bank of India (RBI). The form must be submitted through an Authorized Dealer Category-I bank to the relevant RBI regional office. It requires detailed information about the investee company, the foreign investor, the nature and type of securities issued, and the total inflow of funds. Compliance with the Companies Act and FDI policies is mandatory, and the form must be accompanied by certifications from a Company Secretary and a Chartered Accountant.
Form No. - -
Customs
Importer Applies for 2025 Customs Facility: Key Details Include AEO Status, Warehouse Code, and Goods List
An application form is submitted to the Principal Commissioner/Commissioner by an importer seeking to utilize the Customs (On-Arrival Movement for Storage, Clearance at Authorised Importer Premises) facility in 2025. The form includes details such as the importer's name, Importer Exporter Code (IEC), registered address, Authorised Economic Operator (AEO) number and status, warehouse code and address, and available facilities and equipment. It also lists the goods to be manufactured, along with the nodal person's contact information. The form concludes with the importer's signature, full name, designation, date, and place.
Form No. - 02B
Income Tax
Income Tax Form No. 2B Omitted from Regulations Following Notification No. 83/2021 Under Rule 130.
The document refers to a return of income for block assessment under the Income Tax regulations, specifically pertaining to a form previously designated as "FORM NO. 2B" under rule 12(1A) of the Income-tax Rules, 1962. This form has been omitted following NOTIFICATION NO. 83/2021 dated 29-07-2021, which is referenced in Rule 130. The content of the form itself is not provided, as it has been removed from the regulations.
Form No. - 02C
Income Tax
Form No. 2C Omitted: Income Tax Return for Specified Persons Removed by Notification No. 83/2021 Under Rule 130.
The a form related to the return of income for specified persons under the Income Tax category, specifically Form No. 2C. This form was omitted as per Notification No. 83/2021 dated July 29, 2021, referenced under Rule 130. Prior to its omission, it was associated with Rule 12(1)(d) of the Income-tax Rules, 1962.
Form No. - 02E
Income Tax
NAYA SARAL Income Tax Form for Residents and HUFs Omitted as per Notification No. 83/2021, Rule 130.
The NAYA SARAL form was an income tax return form designated for resident individuals or Hindu undivided families without income from business, profession, capital gains, or agricultural sources. This form, previously identified as FORM NO. 2E, was omitted following Notification No. 83/2021 dated July 29, 2021, as per Rule 130. The form was initially referenced under the second proviso to rule 12(1)(b)(iii).
Form No. - 03AA
Income Tax
Section 32(1)(iia) Report: Certifying Deductions for New Plant & Machinery, Requires Chartered Accountant's Examination.
This requirements for a report under Section 32(1)(iia) of the Income-tax Act, 1961, related to deductions for new plant and machinery. It requires an examination of the accounts and records of the assessee's business to determine the expenditure on acquiring and installing new machinery. The report certifies the deduction amounts under specific provisions for new industrial undertakings and substantial expansions of existing ones. It mandates certification by a Chartered Accountant or a qualified auditor, with details provided in annexures. The report must state reasons for any negative or qualified responses.
Form No. - 03AAA
Income Tax
Audit Report Format Under Section 32AB(5) of Income-tax Act 1961 Omitted by 2021 Notification
This an audit report format under section 32AB(5) of the Income-tax Act, 1961, which has been omitted as per a 2021 notification. The report was used to verify claims for deductions under section 32AB, involving the auditing of business accounts either under other laws or independently. It required detailed financial statements, including balance sheets and profit and loss accounts, and was to be signed by a qualified accountant. The report also included a statement of particulars for deduction claims, detailing financial transactions, asset acquisitions, and compliance with the Investment Deposit Account Scheme, 1986.
Form No. - 03AC
Income Tax
Audit Report Under Section 33AB(2) Verifies Tax Deduction Claims for Tea, Coffee, Rubber Businesses' Financial Statements
This audit report, under section 33AB(2) of the Income-tax Act, 1961, is prepared for individuals whose business accounts have been audited under other laws. It includes a statutory audit of the assessee's financial statements, such as the profit and loss account and balance sheet, and verifies the particulars for deduction claims under section 33AB. The report confirms that the accounts provide a true and fair view of the financial state and performance. It also details the examination of books, accounting methods, and compliance with the scheme for tax deductions related to the business of growing and manufacturing tea, coffee, or rubber.
Form No. - 03AD
Income Tax
Audit Report Form Under Section 33ABA(2) for Petroleum and Natural Gas: Verify Deductions and Compliance with 1999 Scheme.
The document is an audit report form under section 33ABA(2) of the Income-tax Act, 1961, used for businesses involved in petroleum or natural gas activities in India. It requires an auditor to examine the financial statements, including the balance sheet and profit and loss account, and verify the claim for deductions under section 33ABA. The report must confirm the accuracy of the accounts and the compliance with the Site Restoration Fund Scheme, 1999. It includes details on deposits, withdrawals, and utilization of funds, and must be signed by a qualified auditor, such as a Chartered Accountant.
Form No. - 03AE
Income Tax
Audit Report Confirms Compliance with Sections 35D(4) and 35E(6) of Income-tax Act, Verifying True and Fair Financial View
The audit report under sections 35D(4) and 35E(6) of the Income-tax Act, 1961, examines the financial statements of a company, including its balance sheet and profit and loss account, ensuring they align with the company's books. The report confirms that proper accounting records have been maintained and that the accounts present a true and fair view of the company's financial state and performance. It includes a statement of particulars for deductions under sections 35D and 35E, detailing qualifying expenditures related to business setup or industrial expansion, and requires the submission of Form No. 3AF for post-2023 expenditures.
Form No. - 03AF
Income Tax
Assessees Must Use Form 3AF for Reporting Preliminary Expenses Under Income-tax Act, 1961, Section 35D
This document is Form No. 3AF, an e-form required under the Income-tax Act, 1961, for assessees to report preliminary expenses as per section 35D. It includes fields for the assessee's details such as name, status, PAN, Aadhaar, and address, along with the relevant previous year. The form requires detailed information on expenditures for activities like feasibility report preparation, project report preparation, market surveys, and engineering services. It specifies whether these activities were conducted by the assessee or others, including the PAN and experience of those involved. Verification by an authorized signatory is required, and the form is effective from April 1, 2024.
Form No. - 03BA
Income Tax
Report on Deductions for Y2K Compliance Expenses Under Section 36(1)(xi) of Income-tax Act, 1961
The document is a report under section 36(1)(xi) of the Income-tax Act, 1961, concerning deductions for expenses incurred to make non-Y2K compliant computer systems compliant. It requires examination of the assessee's accounts and records to ascertain the expenditure incurred exclusively for this purpose. The report must be signed by a qualified accountant and includes details such as the assessee's name, business nature, permanent account number, and specifics of the computer systems and related expenditures. The annexure provides detailed information on the deductions claimed, including descriptions, costs, and the parties to whom payments were made.
Form No. - 03BB
Income Tax
Stock Exchanges Must Submit Monthly Form 3BB for Modified Client Code Transactions with Detailed Annexure
Form No. 3BB is a monthly statement required from stock exchanges detailing transactions where client codes have been modified post-registration. It includes the stock exchange's name, address, and Permanent Account details. The form is accompanied by an annexure in soft copy, listing transaction specifics such as transaction ID, broker information, original and modified client codes, client names and PANs, scrip details, quantity, rate, total transaction value, transaction type (buy or sale), and date for both derivative and cash markets. The form must be verified and signed by the principal officer of the stock exchange.
Form No. - 03BC
Income Tax
Monthly Statement Form 3BC: Report Modified Client Code Transactions with Complete Details and Verification by Principal Officer.
This document is a monthly statement form (Form No. 3BC) required by a recognized association to report transactions where client codes have been modified after registration in the system. It includes fields for the association's name, address, and Permanent Account Number (PAN). The form requires verification by the principal officer of the association. An annexure in soft copy details each transaction, including transaction ID, member details, original and modified client codes, client names and PANs, commodity derivative details, transaction values, and dates. The form specifies whether transactions are buys or sales and totals for daily transactions.
Form No. - 03C
Income Tax
Medical Practitioners Must Maintain Form No. 3C Daily as Per Income Tax Rule 6F(3) for Service Fees Tracking.
Form No. 3C is a daily case register required under rule 6F(3) of the Income Tax regulations. It is to be maintained by practitioners in various medical systems, including physicians, surgeons, dentists, pathologists, radiologists, vaids, and hakims. The register includes fields for the date, serial number, patient's name, nature of professional services rendered (such as general consultation, surgery, injection, or visit), fees received, and the date of receipt. This form is part of the documentation required for income tax purposes to record professional services and associated fees.
Form No. - 03CA
Income Tax
Audit Report Issued Under Section 44AB Confirms Accuracy of Financial Documents for Business with Prior Statutory Audit
This audit report under Section 44AB of the Income-tax Act, 1961, is for a business whose accounts have been audited under another law. The report confirms that the statutory audit of the business was conducted by the auditor, who provides an audit report and accompanying financial documents, including the profit and loss account, balance sheet, and other relevant documents. The report includes a statement of particulars required under Section 44AB, annexed in Form No. 3CD. The auditor affirms the accuracy of the particulars, subject to any noted observations or qualifications. The report must be signed by an eligible person as per the Act's provisions.
Form No. - 03CB
Income Tax
Audit Report Confirms Compliance Under Section 44AB of Income-tax Act 1961; Financial Statements Verified for Accuracy March 31st
This document is an audit report under Section 44AB of the Income-tax Act, 1961, applicable to certain individuals as per rule 6G(1)(b). The auditor has examined the balance sheet and profit and loss account or income and expenditure account for a specified period. The report confirms that the financial statements align with the maintained books of account at the head office and branches. The auditor obtained necessary information and believes proper books have been kept, providing a true and fair view of the financial position as of March 31st. The report includes Form No. 3CD, detailing particulars under Section 44AB.
Form No. - 03CD
Income Tax
Tax Audit Requirements: Section 44AB Form 3CD Details for Comprehensive Financial Disclosure and Compliance Verification
Form 3CD is a statement of particulars required under Section 44AB of the Income Tax Act, 1961, to be furnished during tax audits. The form is divided into two parts: Part A contains basic information about the assessee (name, PAN, assessment year), while Part B requires detailed financial information including accounting methods, depreciation, disallowances, loans/deposits, and tax compliance. The form requires disclosure of specific transactions, profit calculations, and tax treatments across numerous sections, serving as a comprehensive audit document that helps tax authorities verify compliance with various provisions of income tax law.
Form No. - 03CE
Income Tax
Audit Report Analyzes Non-Resident Entity's Income from Royalties, Technical Fees in India Under Section 44DA
The audit report under section 44DA of the Income-tax Act, 1961, examines the accounts of a non-resident entity with a permanent establishment in India, focusing on income from royalties or technical service fees. The auditor confirms the connection of such income to the Indian establishment and provides details of the income earned. The report includes an annexure with specifics about the non-resident's business, accounting methods, agreements with the Indian government, and financial transactions related to royalties or fees. The report is certified by a chartered accountant or an authorized auditor.
Form No. - 03CEA
Income Tax
Accountant's Report for Capital Gains on Slump Sale Under Section 50B(3) of Income-tax Act, 1961
This document is Form No. 3CEA, a report by an accountant required under section 50B(3) of the Income-tax Act, 1961, for computing capital gains from a slump sale. It includes details of the assessee, the undertaking or division sold, and the purchaser. It outlines the date and consideration of the sale, and calculates the net worth of the transferred undertaking by considering the value of assets and liabilities. The accountant certifies the accuracy of the net worth computation in compliance with the Act. The form must accompany the income return, including financial statements, as per section 139.
Form No. - 03CEAA
Income Tax
Form 3CEAA: Report Financial and Operational Details for International Groups Under Income-tax Act, 1961.
The document is a form (Form No. 3CEAA) required under the Income-tax Act, 1961, for entities within an international group to report specific financial and operational details. Part A collects basic information about the assessee and its group, including names, addresses, and identification numbers. Part B requires detailed descriptions of the group's business activities, transfer pricing policies, intangible property management, and financial arrangements. The form also mandates a list of agreements related to intangible property, financing arrangements, and existing tax rulings. The form must be signed by an authorized person who can verify the income return.
Form No. - 03CEAB
Income Tax
Form 3CEAB: Reporting for International Groups Under Section 92D(4) of Income-tax Act with Recent Amendments
Form No. 3CEAB is used by a designated constituent entity of an international group to provide information under section 92D(4) of the Income-tax Act, 1961. It requires details such as the name, address, and permanent account number of the entity, as well as information about the international group, including the parent entity's name, address, and country of residence. The form must be signed by a competent individual who can verify the return of income under section 140. Amendments to the form were made by notifications in 2017 and 2021.
Form No. - 03CEAC
Income Tax
Form 3CEAC: Required for Indian Entities in International Groups Under Income-tax Act, 1961
Form No. 3CEAC is an intimation form required under the Income-tax Act, 1961, for a constituent entity in India that is part of an international group with a parent entity not resident in India. It requires details such as the name, address, and permanent account number of the Indian entity, as well as the name and address of the international group and its parent entity. The form also asks whether there is an alternate reporting entity designated, its details, and the reportable accounting year. The declarant must verify the information, providing their signature, address, and PAN.
Form No. - 03CEAD
Income Tax
Parent Entities in India Must File Form 3CEAD for Country-by-Country Tax Reporting Under Income-tax Act, 1961
The document is a form (Form No. 3CEAD) used by a parent entity or alternate reporting entity resident in India to file a Country-by-Country Report under the Income-tax Act, 1961. It requires detailed financial and tax information about a multinational enterprise group, including income allocation, taxes paid, and business activities by tax jurisdiction. The form includes sections for reporting revenues, profits, taxes, capital, earnings, employee numbers, and tangible assets. It also requires listing constituent entities by tax jurisdiction and detailing main business activities. The form must be signed by a competent individual authorized to verify the return of income.
Form No. - 03CEAE
Income Tax
Form 3CEAE: Notify International Group Details Under Section 286(4), Including Parent Entity and Indian Constituent Information.
This document is Form No. 3CEAE, used for intimation on behalf of an international group as per the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961. It requires details about the international group, including the name and address of the parent entity, the designated constituent entity responsible for furnishing the report, and the permanent account numbers and addresses of all constituent entities in India. The form must be signed by a person authorized to verify the return of income, confirming their capacity and competence to provide the information.
Form No. - 03CEB
Income Tax
Accountant's Report Under Section 92E: Examination of International and Domestic Transactions for Compliance and Documentation
The document is a report from an accountant required under section 92E of the Income Tax Act, concerning international and specified domestic transactions. It includes an examination of the assessee's accounts and records for the previous year, ensuring proper documentation and compliance with prescribed requirements. The report contains detailed particulars of transactions with associated enterprises, covering aspects like tangible and intangible property, services, financial transactions, and business restructuring. It also addresses specified domestic transactions, detailing the nature of business, relationships, and methods used for determining the arm's length price. The report must be signed by a qualified accountant or auditor.
Form No. - 03CEC
Income Tax
Advance Pricing Agreement Pre-Filing: Submit Applicant Details, Global Structure, and Proposed APA Type to Director General.
An application form for a pre-filing meeting for an Advance Pricing Agreement (APA) is addressed to the Director General of Income-tax (International Taxation) in New Delhi. The form requires detailed information about the applicant, including their name, identification numbers, business locations, and contact details. It seeks specifics on the applicant's global structure, associated enterprises, business operations, and international transactions. The form also asks whether a unilateral, bilateral, or multilateral APA is proposed, the transfer pricing methodology, and critical assumptions affecting the business. It requests a history of competent authority issues and transfer pricing audits, and names of representatives for pre-filing discussions.
Form No. - 03CED
Income Tax
Application Form for Advance Pricing Agreement: Submit Details on Business, Transactions, Pricing Methods, and More for APA Approval.
The document is an application form for an Advance Pricing Agreement (APA) with the Central Board of Direct Taxes in India. It requires detailed information from the applicant, including personal and business details, particulars of associated and parent enterprises, and the type of APA requested (unilateral, bilateral, or multilateral). The form also asks for specifics about international transactions, proposed transfer pricing methods, and financial and operational data. Additionally, it requires industry and market analyses, legal considerations, and a discussion of transfer pricing methodologies. The application must be filed with the appropriate authority and accompanied by relevant documents and fees.
Form No. - 03CEDA
Income Tax
Application Form for Rollback of Advance Pricing Agreement with CBDT: Key Details and Submission Requirements
An application form for the rollback of an Advance Pricing Agreement (APA) with the Central Board of Direct Taxes in India. The form requires the applicant to provide detailed information, including their full name, identification numbers, addresses, business locations, and contact details. It asks if pre-filing discussions were sought, details of international transactions, and whether a simultaneous application in Form 3CED is being filed. The applicant must also provide information about fees paid, previous years for rollback, pending proceedings, and audit reports. The form must be submitted with a fee and relevant documents, and it includes a declaration of accuracy by the applicant.
Form No. - 03CEE
Income Tax
Taxpayer Seeks Withdrawal of Advance Pricing Agreement Request; Non-Refundable Fee and Accurate Declaration Required
An application form for the withdrawal of an Advance Pricing Agreement (APA) request is addressed to the Competent Authority of India or the Director General of Income-tax (International Taxation) in New Delhi. The taxpayer, whose name is omitted, initially filed for a Unilateral, Bilateral, or Multilateral APA on a specified date. The form requires a declaration that the information provided is accurate, acknowledging that the application fee is non-refundable. The application must be submitted in triplicate to the same authority where the original APA request was filed, with additional signed enclosures if necessary.
Form No. - 03CEEA
Income Tax
Companies Must Recompute Past Income Adjustments for Section 92CE and 92CC; Verify Details and Tax Calculations
This form is used by companies to provide details for the recomputation of adjustments related to past income included in the current year's accounts due to secondary adjustments under section 92CE or an Advance Pricing Agreement under section 92CC. It requires the company to furnish its name, address, Permanent Account Number, residential status, and whether the case involves an APA or secondary adjustment. The form also includes calculations for tax payable on book profits, both including and excluding past income, and any relief in tax under section 115JB (2D). The form concludes with a verification statement by an authorized signatory.
Form No. - 03CEF
Income Tax
Annual Compliance Report Details APA Types, Covered Transactions, and Business Changes for Accurate Taxation Compliance
The Annual Compliance Report on Advance Pricing Agreement (APA) is submitted to the Director General of Income-tax (International Taxation) in New Delhi. It includes details about the taxpayer, such as name, identification numbers, and contact information. The report specifies the type of APA (unilateral, bilateral, or multilateral) and associated countries, names of associated enterprises, and details of covered transactions, including their nature, amounts, and transfer pricing methods. It also addresses changes in business models, functional and risk profiles, and organizational structure. The report confirms compliance with APA terms, critical assumptions, and any necessary adjustments, ensuring accuracy and completeness.
Form No. - 03CEFA
Income Tax
Application for Safe Harbour Rules under Section 92CB: Essential Details for Eligible International Transactions and Compliance
The form is an application for opting for safe harbour rules under section 92CB of the Income-tax Act, 1961, in accordance with rules 10TA to 10TG of the Income-tax Rules, 1962. It requires the assessee to provide general information, including name, identification numbers, and business details. The form also seeks particulars of eligible international transactions, such as software development, IT-enabled services, knowledge process outsourcing, intra-group loans, corporate guarantees, and manufacturing exports. For each transaction, details about associated enterprises, transaction descriptions, financial figures, and compliance with transfer pricing rules are required. The form must be signed by an authorized person.
Form No. - 03CEFB
Income Tax
Application for Safe Harbour under Income-tax Act Section 92CB: Details on Transactions, Compliance, and Verification Required.
An application form for opting for Safe Harbour under section 92CB of the Income-tax Act, 1961, and rules 10TH to 10THD, addressed to the Assessing Officer. The form requires details from the assessee, including their name, PAN or Aadhaar, address, business nature, and assessment year. It seeks information on specified domestic transactions, such as electricity supply and milk product purchases, including transaction details, associated enterprises, tariffs, amounts, and transfer pricing compliance. The form must be verified by an authorized person, ensuring the accuracy of the provided information.
Form No. - 03CEFC
Income Tax
Taxpayers Can Opt for Safe Harbour Provisions Using Form 3CEFC Under Section 92CB of Income-Tax Act
An application form, Form No. 3CEFC, is used by taxpayers to opt for safe harbour provisions under section 92CB of the Income-tax Act, 1961. The form requires detailed information about the assessee, including their name, PAN, address, business nature, and assessment year. It also asks if the assessee qualifies as per rule 10TI and if they are engaged in selling raw diamonds. The form requests details on the eligible business's gross receipts and any other business activities. The declaration confirms the accuracy of the information provided, and the application must be verified by an authorized individual.
Form No. - 03CEG
Income Tax
Assessing Officer Refers Case to Commissioner Under Section 144BA(1) for Potential Impermissible Tax Avoidance Arrangement
This form is used by an Assessing Officer to refer a case to the Commissioner under section 144BA(1) of the Income Tax Act. It requires details such as the assessee's name, address, identification number, and residential status. The form outlines the assessment years involved, the factual details of the arrangement, and the tax benefits derived by the assessee and other parties. It also requires information on whether obtaining tax benefits was the primary purpose of the arrangement, the response to any notices served, and conditions indicating impermissible avoidance. The form concludes with reasons for declaring the arrangement as impermissible and potential tax consequences.
Form No. - 03CEH
Income Tax
Form 3CEH: Submit Details for Section 144BA under Income Tax Act, Including PAN or Aadhaar and Residential Status.
This form, identified as Form No. 3CEH, is used for returning a reference made under section 144BA of the Income Tax Act. It requires the assesse to provide their name, address, and either a Permanent Account Number or Aadhaar Number. The form also asks for the assesse's status (e.g., individual or company), residential status, and the assessment years for which section 144BA proceedings were proposed. Additionally, it includes the date of receipt of the reference from the Assessing Officer and the basis for determining that Chapter X-A is not applicable for the specified assessment years.
Form No. - 03CEI
Income Tax
Commissioner Reviews Tax Case Referrals Under Section 144BA(4) for Potential Impermissible Avoidance Arrangements.
This form is used by the Commissioner to record satisfaction before referring a case to the Approving Panel under section 144BA(4) of the Income Tax Act. It includes details such as the assessee's name, address, identification number, status, and residential status. The form outlines the assessment years involved, dates of relevant notices and submissions, and the factual matrix of the arrangement under scrutiny. It assesses whether the arrangement primarily aims to obtain tax benefits and if it meets certain conditions like creating non-arm's length obligations or lacking commercial substance. It also records the assessee's opportunity to respond and the potential tax consequences if deemed an impermissible avoidance arrangement.
Form No. - 03CEIA
Income Tax
Form 3CEIA: Tax Officials Report Impermissible Avoidance Arrangement under Section 144BA(4) of Income-tax Act, 1961.
Form No. 3CEIA is used to make a reference to the Approving Panel under sub-section (4) of section 144BA of the Income-tax Act, 1961. This form is submitted by a Principal Commissioner or Commissioner after receiving a reference from an Assessing Officer, indicating that an arrangement by a taxpayer, identified as M/s _____________, is deemed an impermissible avoidance arrangement. The form includes the taxpayer's Permanent Account Number (PAN) and is accompanied by Form No. 3CEI, which records the satisfaction of the Principal Commissioner or Commissioner regarding the impermissibility of the arrangement.
Form No. - 03CEJ
Income Tax
Accountant's Report Confirms Compliance with Section 9A of Income-tax Act for Fund Manager's Arm's Length Remuneration
This document is a report from an accountant, required under section 9A of the Income-tax Act, 1961, concerning the arm's length price of remuneration paid by an eligible investment fund to its fund manager. It includes an examination of the fund manager's accounts and records related to fund management activities and other services provided to the fund. The report confirms that proper documentation has been maintained and provides particulars as required by law. The annexure details the fund manager's business activities, SEBI registration, remuneration received, and any additional transactions or services rendered to the investment fund, ensuring compliance with arm's length pricing regulations.
Form No. - 03CEJA
Income Tax
Accountant's Report on Investment Fund Compliance with Section 9A of Income Tax Act: Documentation and Transactions Reviewed.
The document is a report from an accountant regarding the fulfillment of conditions by an eligible investment fund as per section 9A of the Income Tax Act. It involves examining the accounts and records of the fund manager, ensuring proper documentation of fund management activities and transactions. The report includes an annexure detailing particulars such as the fund manager's name, address, PAN, business activities, SEBI registration, and remuneration details. It also covers whether the fund manager and fund are related under section 92B, and provides specifics on transactions and services rendered by the fund manager to eligible investment funds.
Form No. - 03CEK
Income Tax
Investment funds must file Form 3CEK annual statement under section 9A for statutory compliance verification
This is Income Tax Form 3CEK, a mandatory annual statement that eligible investment funds must submit to the Assessing Officer under section 9A of the Income-tax Act, 1961. The form requires detailed information about the fund's compliance with statutory conditions, including fund details, country of residence, tax identification numbers, approval status, Indian resident participation, fund manager details and SEBI registration, remuneration calculations, investment activities, and profit amounts. The form includes verification requirements and was last amended in May 2020, with changes to remuneration calculation standards.
Form No. - 03CF
Income Tax
Application Form 3CF for Tax Registration of Research Bodies: Key Details, Requirements, and Supporting Documents Explained
Form No. 3CF is an application for registration or approval under the Income Tax Act, specifically related to research associations, universities, colleges, or institutions. It requires detailed information about the applicant's incorporation, constitution, and registration status, including PAN, section code, and type of constitution. The form also asks for details on key individuals associated with the organization, operational details of facilities managed, financial accounts, and research activities. Additionally, it includes sections for income, expenditure, assets, liabilities, and any intellectual property rights. The form mandates attaching supporting documents, such as copies of registration, audited accounts, and details of donors.
Form No. - 03CF-II
Income Tax
Universities and Colleges Apply for Approval under Section 35 of Income-tax Act with Detailed Research and Financial Disclosure
This application form is for universities, colleges, or institutions seeking approval under section 35 of the Income-tax Act, 1961. It requires applicants to provide their name, address, legal status, and details of research facilities, projects, and personnel. Applicants must disclose assets, research subjects, and projects completed or underway, along with any patents, publications, or commercialized innovations. The form also requests financial details, including income sources, donations, investments, and audited accounts for the past three years. Applicants must certify the accuracy of the information provided and include supporting documents such as trust deeds, registration certificates, and previous approval notifications.
Form No. - 03CF-III
Income Tax
Companies use Section 35(1)(iia) form for approval of scientific research activities, detailing projects, funding, and achievements.
The application form under clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961, is used by companies seeking approval for scientific research activities. It requires detailed information about the applicant, including the company's name, address, legal status, and research facilities. The form requests data on past and current research projects, scientific achievements, and financial details such as sources of income, research funding, and investments. It also asks for documentation like the Memorandum and Articles of Association, audited financial statements, and details of seminars or workshops conducted. The form concludes with a certification of the accuracy of the provided information.
Form No. - 03CFA
Income Tax
Opt for Patent Royalty Taxation with Form 3CFA under Section 115BBF: Details and Declaration Required.
Form No. 3CFA is used for opting for the taxation of income derived from royalty related to patents under Section 115BBF of the Income Tax Rules, 1962. It requires the assessee to provide personal details, business nature, and confirmation on opting for royalty income taxation for a specific assessment year. The form also requests information on previous assessment years if the option was exercised, details of eligible patents, royalty income, and related expenditures. The declaration section confirms the accuracy of the provided information, requiring a signature from the authorized individual.
Form No. - 03CG
Income Tax
Application for Scientific Research Program Approval Under Income-tax Act Section 35(2AA): Requirements and Sponsor Obligations
This form is an application for approval of a scientific research program under section 35(2AA) of the Income-tax Act, 1961. It requires the sponsor's name, address, contact information, and identification number. The sponsor must provide details about their business, including annual turnover, research and development expenditures, and any technical collaborations. The application requires a description of the research program's purpose, objectives, implementation stages, and expected outcomes, emphasizing its commercial potential and benefits. The sponsor must also disclose the proposed start date, total funding, and past deductions claimed under the relevant tax section. The form concludes with a certification of accuracy and compliance.
Form No. - 03CH
Income Tax
Scientific Research Program Approved Under Section 35(2AA) of Income-tax Act, 1961; Details and Conditions Included
This document is an approval form for a scientific research program under section 35(2AA) of the Income-tax Act, 1961. It includes details such as the sponsor's name and identification, the institution conducting the research, the program's title and purpose, application reference, commencement date, duration, assessment years, total cost, and any conditions imposed by authorities. The form must be signed by the head of the relevant institution or an authorized officer. Copies of the order are distributed to the sponsor, relevant research councils, income tax authorities, and the Department of Scientific and Industrial Research.
Form No. - 03CI
Income Tax
Receipt Form 3CI Acknowledges Payment for Scientific Research Under Section 35(2AA) of the Income-tax Act, 1961
This document is a receipt form (Form No. 3CI) used under section 35(2AA) of the Income-tax Act, 1961, for acknowledging payment received for scientific research. It includes details such as the sponsor's anonymized identification, payment amount, mode and date of payment, the research program's name, approved cost, commencement date, duration, and assessment years. It also records the total payments received for the program and the approval details from the prescribed authority. The form is signed by an authorized individual from a recognized institution, such as a national laboratory or university.
Form No. - 03CJ
Income Tax
Form 3CJ Details Scientific Research Program Approval Under Section 35(2AA) with Sponsor Info and Financials
Form No. 3CJ is a report submitted by the prescribed authority to the Director General (Income-tax Exemptions) after the approval of a scientific research program under section 35(2AA) of the Income-tax Act, 1961. It includes details such as the name and address of the involved national laboratory, university, or specified person, the sponsor's information, business activity, and financial details. The form outlines the purpose, duration, and cost of the research program, along with agreements on payment, patents, and commercialization rights. It requires certification of the information and mandates the submission of progress and final reports to the Director General.
Form No. - 03CK
Income Tax
Apply for DSIR Agreement: Ensure R&D Compliance for Tax Deductions under Section 35(2AB) with Detailed Reporting
The document is an application form for companies seeking to enter into an agreement with the Department of Scientific and Industrial Research (DSIR) for collaboration in in-house Research and Development (R&D) facilities. It requires detailed company information, including business activities, past production, and R&D expenditures. The agreement mandates the company to maintain a DSIR-approved R&D facility, exclusively for biotechnology or eligible manufacturing research, with separate audited accounts for R&D expenses. The company must submit annual progress reports and ensure compliance with specified conditions to claim tax deductions under section 35(2AB) of the Income-tax Act.
Form No. - 03CL
Income Tax
Form 3CL: Report on R&D Facilities and Expenditures under Section 35(2AB) of Income-tax Act, 1961
Form No. 3CL is a report submitted by a prescribed authority to the Income-tax Authority under section 35(2AB) of the Income-tax Act, 1961. It includes details about a company's registered office, PAN, principal officer, and business activities, specifically in biotechnology or manufacturing eligible products. The form outlines the company's annual production, scientific research objectives, and the adequacy of in-house R&D facilities. It also requires information about the recognition of these facilities by the Department of Scientific and Industrial Research, details of expenditures on R&D, and any agreements for cooperation and audit of accounts. The form must be certified by the Secretary of the Department of Scientific and Industrial Research.
Form No. - 03CLA
Income Tax
Accountant Confirms R&D Center's Compliance with Section 35(2AB) of Income Tax Act; Accurate Financials Verified
This document is a report from an accountant regarding the audit of an in-house research and development center of a company, which is approved under section 35(2AB) of the Income Tax Act. The accountant certifies that the company has maintained separate accounts for the R&D center, and the expenditures align with the guidelines from the Department of Scientific and Industrial Research. The report confirms the accuracy of the financial details for the specified fiscal year, including revenue and capital expenditures, as reflected in the audited financial statements. The report includes the accountant's signature, name, address, and membership number.
Form No. - 03CM
Income Tax
R&D Facility Approved for Tax Benefits Under Section 35(2AB) for Manufacturing Company
An in-house Research and Development facility has been approved under section 35(2AB) of the Income-tax Act, 1961, for a company engaged in the manufacture or production of articles or things. The company's name, address, and PAN, along with the objectives of the scientific research to be conducted. It also provides the location of the R&D facility, the reference number, and the date of the application. The facility's recognition by the Department of Scientific and Industrial Research is noted, with conditions specified for approval. Copies of the order are sent to the company and relevant tax authorities.
Form No. - 03CN
Income Tax
Application for Affordable Housing Project Notification under Section 35AD, Requires Business and Project Details, Compliance Confirmation
This document is an application form (Form No. 3CN) for the notification of an affordable housing project as a specified business under section 35AD of the Income Tax Act. It requires the applicant to provide details about the business, including name, address, PAN, contact information, and status. The form also asks for information about the proposed project, such as location, rentable area, investment, and commencement date. Additionally, it inquires about land ownership, project independence, and compliance with specific conditions related to affordable housing. The declaration section confirms the applicant's commitment to maintaining the project and certifies the accuracy of the information provided.
Form No. - 03CO
Income Tax
Application for Approval of Agricultural Extension Projects under Section 35CCC of Income-tax Act Requires Comprehensive Applicant and Project Details
This form is an application for approval under section 35CCC of the Income-tax Act, 1961, concerning agricultural extension projects. It requires the applicant's details, including name, address, PAN, and incorporation date. Applicants must provide information on past and current agricultural projects, expenses, and any charges to beneficiaries. The form also asks for details on the project's purpose, expected completion date, and whether it is approved by the Ministry of Agriculture. Additionally, it requires financial information, including income tax returns, audited accounts, and any penalties or outstanding tax demands. The applicant must certify the accuracy of the information provided.
Form No. - 03CP
Income Tax
Notify Agricultural Extension Projects Using Form No. 3CP Under Section 35CCC of the Income-tax Act, 1961
Form No. 3CP is used for notifying an agricultural extension project under section 35CCC of the Income-tax Act, 1961. The form requires details such as the applicant's name, address, and PAN, the project's title, purpose, reference number, commencement date, duration, and applicable assessment years. It also asks for the estimated expenses, excluding land or building costs, any charges to beneficiaries, and conditions for notification. The form must be signed and copies sent to the applicant, Ministry of Agriculture, relevant tax authorities, state agriculture department, and district Agricultural Technology Management Agency.
Form No. - 03CQ
Income Tax
Application for Approval of Skill Development Projects Under Section 35CCD(1) of Income-tax Act, 1961
This form, Form No. 3CQ, is an application for approval under section 35CCD(1) of the Income-tax Act, 1961, related to skill development projects. It requires the applicant company to provide details such as its name, registered office address, PAN, incorporation date, and business nature. The form also requests information about any previous notifications related to skill development projects, including rescinded notifications. Additional sections require a description of the skill development project, expected expenses, past and current projects, and details of the training institute involved. Financial information, including tax filings and audited accounts, is also required, along with disclosures about any penalties or outstanding tax demands.
Form No. - 03CR
Income Tax
Notify Skill Development Project with Form 3CR Under Section 35CCD: Submission Details and Requirements Explained
Form No. 3CR is used for notifying a skill development project under section 35CCD of the Income-tax Act, 1961. It requires the submission of details such as the company's name, address, and PAN, the training institute's name and address, the project's title, purpose, reference number, commencement date, duration, and assessment years. It also includes the estimated expenses, excluding land or building costs, and any conditions for the project's notification. The form must be signed and copies sent to the applicant, training institute, National Skill Development Agency, and the relevant tax authority.
Form No. - 03CS
Income Tax
Application for Specified Business Status for Semiconductor Wafer Units under Section 35AD, Rule 11-OB Compliance Required
This document is an application form for notifying a semiconductor wafer fabrication manufacturing unit as a specified business under section 35AD of the Income Tax Act. It requires details about the business, including name, address, PAN, contact information, incorporation date, and status. The form also asks for the location of the proposed unit, expected commencement date, and confirmation of compliance with specific conditions under rule 11-OB, such as exclusive manufacturing of semiconductor wafers and approval under the Modified Special Incentive Package Scheme. The applicant must declare the accuracy of the information provided and submit relevant enclosures.
Form No. - 03CT
Income Tax
Form 3CT: Certify Income Attributable to Indian Assets for Foreign Entities Under Section 9 of Income-tax Act 1961
Form No. 3CT, under Section 9 of the Income-tax Act, 1961, is used to ascertain income attributable to assets located in India for an entity incorporated outside India. It involves examining the accounts of the assessee, who is the transferor of shares or interests. The form requires certification of income deemed to accrue in India from such transfers, based on details in an annexure. This annexure includes a company/entity-wise breakup of share transfers, acquisition costs, transfer dates, and income derived. It also outlines the value of Indian and global assets, methods used for valuation, and any assumptions made.
Form No. - 04
Income Tax
Notice Form for Starting Tea Planting, Replanting Under Rule 8A(a), Income-tax Rules, 1962, Now Omitted in 2021.
This document is a notice form intended for the commencement of planting or replanting tea bushes, addressed to the Secretary of the Tea Board in Calcutta. It was governed by rule 8A(a) of the Income-tax Rules, 1962, before being omitted by a notification in 2021. The form required details about the proposed planting or replanting activities, including the name of the tea estate, whether it is in a "hilly area" as per the Income-tax Act, the extent of land involved, and the intended start date for these operations.
Form No. - 05
Income Tax
Tea Board Certifies Tea Bush Planting/Replanting; Requires Estate Details and Compliance with Income Tax Act
The document is a certificate for planting or replanting tea bushes issued by the Tea Board. It certifies that an assessee has either planted tea bushes on previously unused or abandoned land or replanted them on land where bushes have died. The certificate requires specific details, such as the name of the tea estate, whether it is in a hilly area as per the Income Tax Act, the accounting year, land extent, and dates of planting or replanting operations. It also verifies if the Tea Board was notified about the commencement of operations within the specified period.
Form No. - 05A
Income Tax
Revised Form for Tea Estates: Section 33A Now Covers Planting/Replanting on Unused Land and Development Allowances
The a form related to section 33A of the Income Tax Act concerning the planting and replanting of tea bushes. It includes details for tea estates planting on previously unused or abandoned land and replanting to replace dead or permanently useless bushes. The form requires information such as the name of the tea estate, whether it is in a hilly area, the year of land preparation, the extent of land, actual planting or replanting costs, and development allowances. The form was revised by Notification No. 83/2021, removing certain sections.
Form No. - 05B
Income Tax
Application Form 5B: Notify Zero Coupon Bonds Under Section 2(48) of Income-tax Act, 1961
The document is an application form (Form No. 5B) for notifying a zero coupon bond under clause (48) of section 2 of the Income-tax Act, 1961. It requires the applicant to provide details such as name, category, address, and identification numbers. The form also asks for information about the bond, including the number of bonds, issuance amount, maturity amount, discount, and issuance period. Additional details are required for infrastructure capital companies, funds, or public sector companies, such as investment plans, business nature, project locations, and management details. The applicant must certify the accuracy of the information and submit the form in duplicate to the Board.
Form No. - 05BA
Income Tax
Accountant's Certificate Form No. 5BA: Compliance with Income Tax Rule 8B(6) for Financial Certification Introduced in 2022.
This document is a Certificate of an Accountant under sub-rule (6) of rule 8B, designated as Form No. 5BA, related to Income Tax. It was introduced via Notification No. 28/2022 on April 6, 2022. The form is used in compliance with specific tax regulations, as outlined by the relevant sub-rule and rule, to certify certain financial information by an accountant.
Form No. - 05C
Income Tax
Report Capital Assets with Form 5C: Details on PAN, Assessment Year, and Section 45(4) Compliance Required
Form No. 5C is used for reporting details of amounts attributed to capital assets remaining with a specified entity under the Income Tax Act. It requires the entity's name, PAN, assessment year, and taxable amounts under section 45(4). The form lists capital assets, their book and revalued amounts, and whether they are self-generated, along with the attributed amounts classified as short or long term. It also includes the valuer's name and registration number. The form concludes with a verification section, where the declarant affirms the accuracy of the information provided.
Form No. - 06B
Income Tax
Audit Report Confirms Compliance with Section 142(2A) of Income-tax Act, 1961; Ensures Accurate Financial Records and Tax Compliance.
This audit report, under section 142(2A) of the Income-tax Act, 1961, examines the financial statements of an unnamed assessee, including the balance sheet and profit and loss account, ensuring they align with maintained books of account. The report confirms that proper accounting records have been kept and provides a true and fair view of the assessee's financial state and performance for the year. It includes detailed annexures on accounting methods, stock valuation, expenditure, loans, and tax compliance, highlighting any discrepancies or non-compliance with tax regulations. The report is prepared by an accountant appointed by the relevant tax authority.
Form No. - 06C
Income Tax
Application Form for Valuer Registration: Sections 132(2) & 132(9D) Income Tax Act, 1961
This document is an application form under sections 132(2) and 132(9D) of the Income Tax Act, 1961, requiring personal and service-related information for registration as a valuer. It includes fields for personal details like name, status, PAN, Aadhar, and contact information. Applicants must provide details of the services they propose to offer, relevant qualifications, existing governmental registrations, and experience. The form concludes with a verification statement where the applicant affirms the accuracy of the information and declares their authority to submit the form. The form outlines specific qualifications required for various types of valuers.
Form No. - 06CA
Income Tax
Valuation Report of Property Under Section 132(9D) of Income Tax Act 1961: Methods, Assumptions, and Fair Market Value
This document is a report under Section 132(9D) of the Income Tax Act, 1961, detailing the valuation of a specified property. The report is prepared by an authorized valuer with a designated approval number. It includes the property's details, valuation dates, methods used, assumptions made, and the determined fair market value. The valuer verifies the accuracy of the information and declares no interest in the property. The report is submitted in an official capacity, with the valuer's signature, name, and PAN included. The form follows the guidelines set by Notification No. 70/2023 dated August 28, 2023.
Form No. - 06D
Income Tax
Cost Accountant Reviews Inventory Valuation under Section 142(2A) of Income-tax Act for Compliance and Accuracy.
The Inventory Valuation Report under section 142(2A) of the Income-tax Act, 1961, involves a detailed examination of an assessee's inventory records by a Cost Accountant. It evaluates the opening and closing inventory values, ensuring compliance with tax regulations. The report confirms that proper records are maintained and provides a valuation of various inventory categories, such as finished goods, raw materials, and work-in-progress. It also addresses any discrepancies with Form No. 3CD or audited accounts, explaining variations and their impact on profits and taxes. The report includes detailed quantitative and financial data for the inventory assessed.
Form No. - 07
Income Tax
Income Tax Act Section 156: Pay Demand Notice Within 30 Days or Face Interest, Penalties, and Recovery Actions.
A notice of demand under Section 156 of the Income-tax Act, 1961, requires the recipient to pay a specified sum for a particular assessment year. The payment must be made within 30 days to an authorized bank or the Reserve Bank of India. Failure to pay on time incurs interest and may result in penalties or recovery proceedings. The notice also outlines the process for appealing the assessment, fine, or penalty, including filing appeals with the Commissioner of Income-tax (Appeals) or the Income-tax Appellate Tribunal within specified timeframes. Payment extensions or installment requests must be submitted before the deadline.
Form No. - 08
Income Tax
Form 8 Allows Taxpayers to Declare Pending Legal Questions Under Section 158A(1) of Income-tax Act 1961
Form No. 8 under section 158A(1) of the Income-tax Act, 1961, allows an assessee to declare that an identical question of law is pending before the High Court or Supreme Court. The declarant must provide details of the pending question of law, its relevance to their case, and agree not to raise the question in further appeals if the decision applies to their case. The form requires the declarant's signature, Permanent Account Number or Aadhaar Number, and address. It must be submitted in duplicate or triplicate, depending on the appellate authority involved.
Form No. - 08A
Income Tax
Application Form Under Section 158AB of Income Tax Act to Defer Appeal Filing with Appellate Tribunal or High Court.
This document is an application form under section 158AB of the Income Tax Act, used to defer the filing of an appeal before the Appellate Tribunal or the jurisdictional High Court. It requires detailed information about the appellant and respondent, including personal details and case specifics, such as the assessment year, total income declared, and details of the order being appealed. It also outlines the questions of law for which the appeal is deferred, related cases, and the due date for filing the application. The form includes a certification and verification section for the appellant to confirm the accuracy of the information provided.
Form No. - 09
Income Tax
Application for Fund Approval Under Section 10(23AAA) of Income-tax Act: Submit Detailed Info & Supporting Documents
This document is an application form for the approval or continuance of a fund under section 10(23AAA) of the Income-tax Act, 1961. It requires the organization to provide details such as the name and address of the fund, its objectives, trustees, employee classes, assessment particulars, and sources of funds. The form also asks if the fund plans to accumulate resources for its stated purposes and requires details on investment modes. The applicant must certify the accuracy of the information and submit the form to the relevant Income-tax Commissioner, along with supporting documents like trust formation evidence and financial accounts.
Form No. - 09A
Income Tax
Trusts Submit Form 9A for Income Application Under Section 11 of the Income-tax Act 1961
This document is an application form (Form No. 9A) for exercising an option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income-tax Act, 1961. It is submitted to the Assessing Officer by a representative of a trust or institution, specifying the amount of income to be deemed as applied for charitable or religious purposes in a previous year. The form requires details of the income derived from property held under trust, the amount applied to charitable purposes, and any shortfall. It also asks for reasons for any shortfall, such as income not received or other specified reasons.
Form No. - 10
Income Tax
Entities Must Submit Form No. 10 to Notify Income Accumulation Decisions Under Income-tax Act 1961
This document is a form under the Income-tax Act, 1961, specifically Form No. 10, which entities such as funds, institutions, trusts, universities, educational or medical institutions, or associations must submit to the Assessing Officer or prescribed authority. It notifies the decision to accumulate or set apart a portion of income for specific purposes, as resolved by the governing body. The form requires details of the amount, purpose, and period of accumulation, and confirms that the accumulated funds have been invested as per legal requirements. It also addresses previous declarations and any court orders affecting the application of these funds.
Form No. - 10A
Income Tax
Form 10A: Application for Registration or Approval under Income Tax Act with Key Details and Document Requirements
Form No. 10A is used for applying for registration, provisional registration, approval, or provisional approval under the Income Tax Act. It requires details about the applicant's incorporation, PAN, section code, and sub-category. The form asks for information about the nature of activities (charitable, religious, or both), type of constitution (trust, society, company), and whether established under an instrument. It also requires details about key persons involved, assets and liabilities, and income received over the past three years. The form mandates attaching self-certified copies of relevant documents and declarations regarding the accuracy of the information provided.
Form No. - 10AA
Income Tax
Entities Must Disclose Relief Efforts for Gujarat Quake Under Section 80G(5C)(v), Including Donations and Expenditures Audit
The details required under Section 80G(5C)(v) of the Income-tax Act, 1961, for entities providing relief to Gujarat earthquake victims. It includes information about the trust or fund, such as its name, registration, and approval details. It also details the projects undertaken for earthquake relief, including commencement and completion dates, donation amounts, and bank account details. The form requires disclosure of receipts and expenditures from January 26, 2001, to March 31, 2004, and specifies amounts spent on medical relief, housing, education, infrastructure, and other purposes. An audit statement confirms the accuracy of these accounts.
Form No. - 10AB
Income Tax
Form 10AB: Key Amendments and Dates for Tax Registration Under Rules 2C, 11AA, 17A
Form 10AB is used for the application for registration or approval under the Income Tax Act, as outlined in rules 2C, 11AA, or 17A. The form has been subject to several amendments, with notable changes introduced by notifications in 2021, 2022, 2023, and an upcoming amendment in 2024. These amendments specify the effective dates and provide updates on the procedural requirements for entities seeking registration or approval for tax purposes.
Form No. - 10AC
Income Tax
Form 10AC: Registration and Approval Process Under Income Tax Act Amended by Notification No. 45/2023
Form No. 10AC relates to the order for registration, provisional registration, approval, or provisional approval under the Income Tax Act, as referenced in rules 2C, 11AA, or 17A. This form was introduced through Notification No. 19/2021, effective from April 1, 2021, and subsequently amended by Notification No. 45/2023, effective June 23, 2023.
Form No. - 10AD
Income Tax
Form No. 10AD: Key for Entity Registration and Approval Under Rules 2C, 11AA, 17A in Income Tax.
Form No. 10AD is used in the context of income tax for the registration, approval, rejection, or cancellation of certain entities as per rules 2C, 11AA, or 17A. This form was introduced by Notification No. 19/2021 effective from April 1, 2021, and was further amended by Notification No. 45/2023 effective from June 23, 2023.
Form No. - 10B
Income Tax
Audit Report for Charitable Trusts Under Section 12A(b) Confirms Accurate Financial Records and Proper Income Application
The document is an audit report form under section 12A(b) of the Income-tax Act, 1961, applicable to charitable or religious trusts, institutions, universities, educational institutions, hospitals, or medical institutions. The report confirms the examination of the balance sheet and income and expenditure account for the audited entity, stating that they align with the maintained books of account. The auditor provides an opinion on the maintenance of proper books and the accuracy of particulars in the annexure. The report includes sections on the application of income for charitable purposes, use of income or property for certain persons' benefit, and investments held.
Form No. - 10BA
Income Tax
Declaration Form for Section 80GG: Claim Rent Deduction for Individuals or HUFs Without Own Residential Property
The form is a declaration for individuals or Hindu Undivided Families (HUF) claiming a deduction under section 80GG of the Income Tax Act. The assessee certifies that they have rented a residential property for a specified period and paid rent in cash or via cheque/bank draft. The declaration confirms that neither the assessee nor their spouse, minor child, or family owns any other residential accommodation at the location where they reside or work. The form requires the assessee's name, Permanent Account Number or Aadhaar Number, and details of the rented premises and landlord.
Form No. - 10BB
Income Tax
Audit Report Form Under Section 10(23C) for Trusts and Institutions: Ensures Compliance with Income-tax Act 1961
The document is an audit report form under section 10(23C) of the Income-tax Act, 1961, applicable to funds, trusts, institutions, universities, educational institutions, hospitals, and medical institutions. The audit verifies the agreement of financial statements with the books of accounts and ensures compliance with the Act. The report includes observations and qualifications, if any, and certifies the true and fair view of the financial position and performance. It requires a chartered accountant's signature and includes detailed annexures on income application, investments, and compliance with tax provisions. Amendments to the form are noted, reflecting changes effective from April and June 2023.
Form No. - 10BBA
Income Tax
Application for Pension Fund Notification Under Clause (23FE) of Section 10, Income-tax Act, 1961
The document is an application form (Form No. 10BBA) for Pension Funds seeking notification under the Income-tax Act, 1961, specifically under clause (23FE) of section 10. The form is addressed to the Central Board of Direct Taxes (CBDT) and requires details such as the name, address, tax identification number, and country of residence of the Pension Fund. It certifies that the Pension Fund is established under foreign law, is tax-exempt or receives tax exemption, and its assets are used solely for statutory obligations. The application includes verification by a competent authority and requires supporting documents.
Form No. - 10BBB
Income Tax
Pension Funds Must File Form 10BBB Quarterly for Investments Under Section 10(23FE) of Income-tax Act, 1961
Form 10BBB is used by pension funds to notify investments under clause (23FE) of section 10 of the Income-tax Act, 1961. This form must be submitted within one month after each quarter's end. It includes general information such as the financial year, pension fund's name, and PAN, along with investment particulars like the date, amount, nature of investment, and details of the entity invested in. The form requires verification by an authorized person, who must declare the accuracy and completeness of the information provided. The form also specifies codes for the nature of investment, income, and entity.
Form No. - 10BBC
Income Tax
Certificate of Compliance for Pension Fund: Verified Tax Exemption Under Section 10(23FE) of Income-tax Act, 1961
This document is a Certificate of Compliance issued by an accountant for a notified Pension Fund under clause (23FE) of section 10 of the Income-tax Act, 1961. It confirms the examination of the Pension Fund's accounts, documents, and records for a specified period. The certificate details the Pension Fund's total income, investment activities, and compliance with conditions for tax exemption under the specified clause. It includes information on investments made, income generated, and whether any investments were sold prematurely. The document also verifies that the Pension Fund meets all necessary conditions for exemption, such as not benefiting private individuals and maintaining separate accounts for exempt income.
Form No. - 10BBD
Income Tax
Form 10BBD: Report Eligible Investments from Specified Persons or AIFs with Detailed Sections for Accurate Declaration
Form 10BBD is an e-form used to report eligible investments received by an assessee from specified persons or Alternative Investment Funds (AIFs). It includes details of investments received, returned, and the closing balance for the specified period. Part A lists eligible investments, while Part B details investments made from these funds. Part C covers investments not listed in Part A, and Part D details investments made from Part C funds. The form requires a declaration by the person submitting it, affirming the accuracy of the information. Codes are used to specify the nature of investments, income, and entities involved.
Form No. - 10BC
Income Tax
Audit Report Confirms Electoral Trust's Compliance with Rule 17CA; Contributions and Expenses Verified and Documented.
The audit report for an electoral trust, as per rule 17CA of the Income-tax Rules, 1962, confirms that the financial statements, including the Balance Sheet and Income and Expenditure Account, align with the trust's maintained books. The auditor affirms that proper accounting records and documents were received and examined. The report includes details on contributions received and distributed to political parties, administrative expenses, and any transactions with interested persons. It ensures compliance with financial regulations, noting if all contributions were made via account payee cheque or demand draft and whether all necessary receipts and lists of contributors and beneficiaries were maintained.
Form No. - 10BD
Income Tax
Form 10BD Required for Compliance Under Sections 80G(5)(viii) & 35(1A)(i) of Income-tax Act, 1961
Form No. 10BD is an e-form required to be filed by a reporting person under the Income-tax Act, 1961, specifically under clause (viii) of sub-section (5) of section 80G and clause (i) to sub-section (1A) of section 35. This form is mandated by the notification issued on March 26, 2021, effective from April 1, 2021, with further amendments as per the notification dated May 9, 2022. The form pertains to the statement of particulars that need to be submitted for compliance with the specified sections of the Income-tax Act.
Form No. - 10BE
Income Tax
Certificate of Donation Confirms Tax Deduction Eligibility Under Sections 80G and 35 of Income Tax Act, 1961.
This document is a Certificate of Donation under the Income Tax Act, 1961, specifically addressing clauses related to sections 80G and 35. It includes fields for the acknowledgment number, PAN, name, and address of the reporting person, as well as the unique registration number and its issuance date. It details the donor's unique identification number, PAN, Aadhaar, name, address, donation amount, financial year of receipt, and type of donation. The certificate confirms eligibility for tax deductions under specified sections. A verification section is included for the issuer's declaration of accuracy and compliance with the Income Tax Act.
Form No. - 10C
Income Tax
Audit Report Form Under Section 80HH Removed by Notification No. 83/2021; Affects Industrial and Hotel Businesses
This document is an audit report form under section 80HH of the Income-tax Act, 1961, which has been omitted as per Notification No. 83/2021. The form was used to report on the financial statements of an industrial undertaking or hotel business, including the balance sheet and profit and loss account. It required the auditor to confirm that proper books of account were maintained and to provide an opinion on the financial state and performance of the business. The report was to be completed by a qualified chartered accountant or an authorized auditor as per the relevant legal provisions.
Form No. - 10CC
Income Tax
Section 80HHA Audit Report Form for Small-Scale Industries Omitted Under Notification No. 83/2021
The document is an audit report form previously required under section 80HHA of the Income-tax Act, 1961, which has been omitted as per Notification No. 83/2021. The form was used by auditors to report on the financial statements of small-scale industrial undertakings, ensuring they aligned with the books of account. The auditor was required to confirm whether proper accounting records were maintained and whether the financial statements provided a true and fair view of the financial position and performance of the undertaking. The report had to be signed by a qualified accountant or auditor as specified by relevant laws.
Form No. - 10CCA
Income Tax
Audit Report Form Under Section 80HHB of Income-tax Act, 1961, Omitted; Focus on Foreign Project Financials
The document is an audit report form under section 80HHB of the Income-tax Act, 1961, which has been omitted as per a notification dated July 29, 2021. It involves the examination of financial statements for a business engaged in executing a foreign project, ensuring that separate accounts are maintained for profits and expenses related to the project. The auditor certifies that all relevant expenses are appropriately accounted for, and proper books of account are kept. The report concludes with the auditor's opinion on the financial state and performance of the business, requiring a chartered accountant or authorized auditor to sign it.
Form No. - 10CCAA
Income Tax
Audit Report Form 10CCAA Omitted for World Bank-Funded Housing Projects Under Section 80HHBA, Notification No. 83/2021
The audit report under section 80HHBA of the Income-tax Act, 1961, previously detailed in Form No. 10CCAA, has been omitted as per Notification No. 83/2021. The form was used to certify the financial statements of an assessee involved in a housing project funded by the World Bank. It required verification of separate accounts for profits and expenses related to the project, ensuring proper bookkeeping and allocation of shared expenses. The report was to be prepared by a chartered accountant or a qualified auditor, and any negative or qualified responses needed to be explained.
Form No. - 10CCAB
Income Tax
Certificate for Export House and Supporting Manufacturer under Section 80HHC(4A), Detailing Export Transactions and Turnover Verification
The document is a certificate issued by an Export House or Trading House to a supporting manufacturer, relevant to clause (b) of sub-section (4A) of section 80HHC of the Income Tax Act, which has been omitted as per Notification No. 83/2021. The certificate details the export transactions, including particulars of the Export House and supporting manufacturer, invoice and shipping details, nature and quantity of goods, and export turnover. It includes verification by the principal officer and an accountant to confirm the accuracy of the information provided, ensuring no deductions have been claimed under section 80HHC for the specified export turnover.
Form No. - 10CCABA
Income Tax
Certificate Template for SEZ Export Transactions Under Section 80HHC Omitted by Notification No. 83/2021 Effective July 29, 2021.
The document is a certificate template, previously known as Form No. 10CCABA, for undertakings in Special Economic Zones (SEZs) to certify transactions with manufacturers for export purposes under section 80HHC of the Income Tax Act. It includes verification details by the principal officer or accountant, confirming the accuracy of export-related transactions and eligibility for deductions under section 10A. The form requires detailed information about goods purchased and their use in manufacturing for export. This form was omitted as per Notification No. 83/2021, effective from July 29, 2021.
Form No. - 10CCAC
Income Tax
Report on Deduction Claims Under Sections 80HHC(4) and 80HHC(4A) for Exporters and Supporting Manufacturers
This document is a report under sections 80HHC(4) and 80HHC(4A) of the Income-tax Act, 1961, related to the deduction claims for exporters and supporting manufacturers. It is prepared by an accountant, examining the accounts of an assessee involved in exporting goods or selling to recognized Export Houses or Trading Houses. The report certifies the deduction amounts based on sales proceeds received in convertible foreign exchange or sales to Export Houses, with detailed calculations provided in Annexures A and B. The report requires a Chartered Accountant or an authorized auditor to sign and includes specific instructions for completing the form.
Form No. - 10CCAD
Income Tax
Report on Deduction Claims for Foreign Tourist Services Under Section 80HHD, Income-tax Act, 1961, Post Omission
This document is a report under section 80HHD of the Income-tax Act, 1961, which has been omitted as per Notification No. 83/2021. It involves the examination of accounts for an entity, such as a hotel, travel agent, or tour operator, providing services to foreign tourists. The report certifies the deduction amount claimable under section 80HHD, based on profits received in convertible foreign exchange. It includes an annexure detailing the computation of profits, deductions, and reserve account credits. The report must be signed by a qualified accountant or auditor as specified by relevant acts.
Form No. - 10CCAE
Income Tax
Form 10CCAE for Foreign Exchange Payments in Tourism Sector Omitted by Notification No. 83/2021.
Form 10CCAE, related to income tax, was a certificate issued by individuals making payments to assessees in the hotel, tour operator, or travel agent businesses. The payments were made in Indian currency obtained by converting foreign exchange received from foreign tourists. The form required details such as the name and address of the service provider, license number from the Reserve Bank of India, payment details, and information about the foreign tourists and the foreign exchange transaction. This form was omitted as per Notification No. 83/2021 dated 29-07-2021.
Form No. - 10CCAF
Income Tax
Income Tax Act Sections 80HHE(4) & 80HHE(4A) Omitted; Accountant Certification for Software Export Deductions Explained
This requirements for a report under sections 80HHE(4) and 80HHE(4A) of the Income-tax Act, 1961, which has been omitted as per Notification No. 83/2021. It involves the certification by an accountant regarding deductions claimed by an assessee for the export of computer software or related technical services. The report includes details on the export turnover, total business profits, and deductions calculated based on convertible foreign exchange earnings. It requires verification by a chartered accountant or an authorized auditor, with supporting details provided in Annexures A and B.
Form No. - 10CCAG
Income Tax
Section 80HHE Certificate Omitted: Exporting Companies No Longer Need to Certify Software Exports for Tax Deductions
A certificate, formerly required under section 80HHE of the Income Tax Act, was to be issued by exporting companies to supporting software developers. This form, now omitted, was used to certify the export of software from India, detailing particulars such as the exporting company and developer's information, mode of transmission, destination, nature of software, and export turnover. It required verification by the principal officer of the exporting company and an independent accountant. The form ensured that no deductions were claimed under section 80HHE for the specified export turnover.
Form No. - 10CCAH
Income Tax
Section 80HHB Certificate Form Omitted; Previously Required Accountant's Certification for Foreign Project Financials.
The document is a certificate form under section 80HHB of the Income-tax Act, 1961, which has been omitted as per Notification No. 83/2021. Previously, it required an accountant to certify the financial details of a business executing foreign projects. The form included an examination of the balance sheet, profit and loss account, and verification of profits derived from foreign projects. It also required certification of amounts credited to a Foreign Projects Reserve Account and the deduction claimed under section 80HHB. The form was to be signed by a qualified accountant, with specific details provided in an annexure.
Form No. - 10CCAI
Income Tax
Accountant Report Confirms Lawful Business and Deductions Under Section 80HHF(4) for Software Export Companies
This document is a report under the now-omitted section 80HHF(4) of the Income-tax Act, 1961, concerning deductions for Indian companies engaged in exporting or transferring software or software rights. It involves certifying that the assessee's business is lawful and calculating the deduction based on foreign exchange earnings. The report, prepared by an accountant, confirms the accuracy of the financial details provided, including export turnover and profits. It also checks whether foreign exchange earnings were repatriated within the stipulated timeframe, with provisions for extensions if approved by a competent authority.
Form No. - 10CCB
Income Tax
Audit Report Form Under Sections 80-I, 80-IA, 80-IB, 80-IC for Tax Deduction Eligibility Assessment
This document is an audit report form under sections 80-I, 80-IA, 80-IB, and 80-IC of the Income Tax Act, 1961, intended for assessing eligibility for tax deductions. It includes fields for the assessee's details, ownership status, and specifics about the undertaking, such as its location, commencement date, and type of eligible business activities like infrastructure development, telecommunication services, industrial parks, power generation, and more. The form requires details on compliance with specified conditions, transactions with related concerns, and declarations by the auditor regarding the accuracy of financial statements and compliance with tax provisions.
Form No. - 10CCBA
Income Tax
Audit Report Template for Multiplex Theatres Under Section 80-IB(7A) of the Income Tax Act: Key Compliance Points
The document is an audit report template under Section 80-IB(7A) of the Income Tax Act, concerning multiplex theatres. It requires details such as the assessee's identification, ownership percentage, and operational information of the multiplex, including technical specifications and licensing approvals. The report also outlines the financial aspects, including receipts from various sources and profit computation for deduction purposes. The auditor must verify the accuracy of the balance sheet and profit and loss account, ensuring compliance with the Income Tax Act. The report concludes with the auditor's declaration of the multiplex's eligibility for tax deductions under the specified section.
Form No. - 10CCBB
Income Tax
Audit Report Form for Convention Centers: Amendments Under Section 80-IB, Compliance and Financial Details Required
This document is an audit report form under section 80-IB, specifically for convention centers, which has undergone amendments and omissions as per various notifications. It includes sections for the assesse's details, ownership status, and technical specifications of the convention center, such as seating capacity, technical facilities, and compliance with local regulations. The form also requires details on financial aspects, including conferences held, receipts, and profit derived. The auditor must declare that the accounts have been examined and provide an opinion on compliance with section 80-IB, ensuring the accounts reflect a true and fair view of the financial state.
Form No. - 10CCBBA
Income Tax
Audit Confirms Convention Center Meets Section 80-ID Tax Deduction Criteria: Ownership, Operations, and Financial Compliance Verified
This document is an audit report for a convention center or hotel under section 80-ID of the Income Tax Act, detailing the requirements and conditions for claiming deductions. It includes information about the ownership, operation commencement date, and necessary approvals from local authorities. The report outlines technical specifications for convention centers, such as seating capacity, audio-visual equipment, and compliance with local regulations. It also includes financial details like the number of events held, receipts, and profits. The auditor confirms that the facility meets the conditions for deductions under section 80-ID, providing a true and fair view of its financial state.
Form No. - 10CCBC
Income Tax
Audit Report Form Under Section 80-IB(11B) Evaluates Hospital Compliance, Financials, and Deductions for Rural Operations
The document is an audit report form under section 80-IB(11B) of the Income Tax Act, which has been omitted. It includes details such as the name and status of the assessee, ownership and location of the hospital, technical specifications, and approval details. The report assesses the hospital's compliance with specified conditions, technical capabilities, and financial performance, including receipts and profits from operating in a rural area. It requires a declaration from an accountant confirming the accuracy of the financial statements and compliance with section 80-IB for claiming deductions. The form was updated and later omitted as per notifications.
Form No. - 10CCBD
Income Tax
Form for Deduction Under Section 80-IB(11C) of Income Tax Act Omitted; Amended by 2019 and 2021 Notifications
This form for claiming a deduction under section 80-IB(11C) of the Income Tax Act, which has been omitted. It includes sections for the assessee's details, hospital ownership, and technical specifications. The form requires information on the hospital's location, facilities, and financial details related to its operation. It also includes a declaration by an accountant affirming the accuracy of the financial statements and compliance with the Income Tax Act. The form was amended by notifications in 2019 and 2021, affecting the terminology and requirements for submission.
Form No. - 10CCC
Income Tax
Certificate Confirms Deductions Under Section 80-IA for Highway Project, Verifying Compliance with Rule 18BBE Requirements
This document is a certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962, related to deductions claimed under section 80-IA of the Income-tax Act, 1961. It confirms that the accountant has obtained necessary information from the assessee regarding housing or other activities integral to a highway project. The certificate verifies the deduction claimed by the assessee for a specific assessment year, stating the amount and confirming compliance with relevant rules. An annexure provides detailed information about the deduction, including profits, amounts credited to and utilized from the reserve account, and balances.
Form No. - 10CCD
Income Tax
Form 10CCD: Authors' Royalty Income Certificate under Section 80QQB Requires Book, Sales, and Payment Details Verification.
Form No. 10CCD is a certificate under section 80QQB for authors receiving royalty income from certain books. It requires details about the book, including its title, language, and type (scientific, literary, or artistic). The form asks for information on book sales within and outside India, the number of books published, and their value. It also details any agreements with the author regarding lump-sum payments, royalties, or copyright fees. Payment information is required, including amounts in Indian rupees and foreign currency. The form concludes with a verification section for the publisher to confirm the payment details.
Form No. - 10CCE
Income Tax
Form 10CCE: Certifying Royalty Income for Tax Deductions under Section 80RRB for Patentees
Form No. 10CCE is a certificate under section 80RRB of the Income Tax Act for patentees receiving royalty income. Part A, completed by the assessee, requires details about the patent, patentee, royalty agreement, and payments received. It verifies the patentee as the true inventor and confirms royalty income eligibility for tax deductions. Part B, filled by the prescribed authority, certifies the accuracy of the information and notes any compulsory licenses issued. The form includes sections for the patentee's signature and details, as well as certification by the Controller, ensuring compliance with the Patents Act, 1970.
Form No. - 10CCF
Income Tax
Certifying Deductions for Income from Offshore Banking Units Under Section 80LA(3) with Form No. 10CCF
The document is a report format under section 80LA(3) of the Income-tax Act, 1961, specifically Form No. 10CCF. It is used for certifying deductions claimed by an assessee for income received in convertible foreign exchange from Offshore Banking Units or Units of an International Financial Services Centre located in a Special Economic Zone. The form requires details such as the assessee's name, assessment year, and financial figures, including gross income, expenses, and the eligible income for deduction. It also necessitates the inclusion of permissions obtained under relevant banking regulations.
Form No. - 10DA
Income Tax
Tax Deduction Form 10DA Helps Businesses Claim Incentives for Job Creation and Employee Wage Expenses Under Section 80JJAA
The document is a standardized Income Tax Form 10DA used for claiming deductions under section 80JJAA for additional employee costs. It requires a chartered accountant to examine and certify an organization's employment records, detailing the number of additional employees, their emoluments, and calculating eligible tax deductions based on specific criteria such as employment duration, monthly salary, and payment methods.
Form No. - 10DB
Income Tax
Form 10DB for securities transaction tax evidence omitted by Notification No. 83/2021; details no longer required.
Form 10DB, related to the evidence of payment of securities transaction tax on transactions made in a recognized stock exchange, was omitted as per Notification No. 83/2021. Previously, the form required details such as the name, address, and PAN of the assessee, stock exchange and broker details, and specifics of securities transactions and taxes collected. It included codes for different types of transactions and instructions for completing the form. Assessees needed to submit separate forms for different client codes and stock exchanges, detailing the securities transaction tax collected by brokers.
Form No. - 10DC
Income Tax
Form 10DC Removed for Securities Transaction Tax on Equity Fund Sales, Per Notification No. 83/2021.
Form 10DC, previously required for evidencing payment of securities transaction tax on sales of equity-oriented fund units to mutual funds, has been omitted as per Notification No. 83/2021. The form included details such as the assessee's name, address, PAN, MAPIN, and information about the mutual fund involved. It required a declaration of the value of transactions, securities transaction tax collected, and verification by the assessee. Instructions mandated separate submissions for each mutual fund and detailed reporting of tax paid on sales of various equity-oriented funds.
Form No. - 10E
Income Tax
Form 10E: Essential for Claiming Tax Relief on Arrears, Gratuity, and More Under Section 89 of Income Tax Act.
Form No. 10E is used by government employees or employees in various organizations to furnish income particulars for claiming tax relief under Section 89 of the Income Tax Act. It requires details such as the employee's name, address, and identification number. The form covers income components like arrears or advance salary, gratuity, compensation upon employment termination, and pension commutation. Detailed calculations for tax relief are provided in annexures, which include the computation of tax on arrears, gratuity, compensation, and pension, along with the applicable relief under Section 89. The form ensures accurate tax computation for income received over multiple years.
Form No. - 10EE
Income Tax
Form 10-EE: Declare Foreign Retirement Accounts for Tax, Detail Balances, Tax Treatment, and Previous Filing Status in India.
Form No. 10-EE is used by a specified person to declare details of specified accounts, such as retirement funds, maintained in a notified country for income tax purposes. The form requires information on account numbers, balances, and the tax treatment of income in the notified country. It includes details on how income from these accounts is taxed, previous years when the income was included, and whether tax returns were filed in India. The form also includes a declaration by the specified person, stating that the information is accurate and that the option exercised cannot be withdrawn for the specified years.
Form No. - 10F
Income Tax
Form No. 10F: Essential for Claiming Tax Treaty Benefits Under Section 90 or 90A of the Income-tax Act, 1961.
Form No. 10F is used to provide specific information under sub-section (5) of section 90 or 90A of the Income-tax Act, 1961. The form requires details such as the status of the assessee, Permanent Account Number or Aadhaar Number, nationality or country of incorporation, tax identification number, period of applicable residential status, and address outside India. The form must be signed and verified by the individual providing the information, confirming its accuracy. It is essential for individuals or entities claiming benefits under tax treaties to complete this form accurately.
Form No. - 10FA
Income Tax
Apply for Tax Residency Certificate with Form 10FA: Steps and Requirements Under Sections 90 and 90A of Income Tax Act
This document is an application form for obtaining a Certificate of Residence under sections 90 and 90A of the Income Tax Act, 1961, using Form No. 10FA. It is addressed to the Assessing Officer and requires the applicant to provide details such as full name, address, status (individual, company, etc.), nationality, country of incorporation, and contact information. The applicant must specify the basis for claiming residency in India, the period for which the certificate is needed, and the purpose of obtaining the Tax Residency Certificate. The form includes a verification section for the applicant to confirm the accuracy of the information provided.
Form No. - 10FB
Income Tax
Certificate of Residence for Tax Purposes Issued Under Sections 90 and 90A of Income Tax Act, 1961
This document is a Certificate of Residence for tax purposes under sections 90 and 90A of the Income Tax Act, 1961, identified as Form No. 10FB. It certifies that the individual named in the form is a resident of India for tax purposes. The certificate includes the individual's status, Permanent Account Number or Aadhaar Number, and address during the period of tax residency. It specifies the validity period and is issued by an Assessing Officer, whose name and designation are included, along with an official seal. The form has been updated through notifications in 2012 and 2019.
Form No. - 10FC
Income Tax
Form Allows CBDT to Access Financial Records; Waives Data Privacy and Banking Secrecy Protections
This form authorizes the Central Board of Direct Taxes (CBDT) in India to access information and records of an individual's or entity's account with a financial institution in a notified jurisdictional area. The authorization, which is irrevocable, allows the CBDT or designated officials to obtain documents such as account holder identification, account opening documents, correspondence, and account statements. The individual or entity waives all legal protections regarding data protection, privacy, or banking secrecy. The form requires the signature, designation, and address of the authorizing person, along with their Permanent Account Number or Aadhaar Number.
Form No. - 10G
Income Tax
Applying for Tax Exemption? Understand Section 80G(5)(vi) Requirements for Institutions and Funds Approval Process.
This application process for institutions or funds seeking approval under section 80G(5)(vi) of the Income Tax Act, 1961, which allows for tax exemptions. It requires detailed information about the institution, including its name, address, legal status, objectives, geographical area of activity, and trustee details. It also asks for registration details under sections 12A, 10(23), or 10(23C), assessment particulars, past approval periods, and financial details such as investments, business activities, and contributions. The application must be submitted in triplicate to the relevant Income Tax Commissioner, accompanied by supporting documents.
Form No. - 10H
Income Tax
Certificate of Foreign Inward Remittance Form 10H Certifies Foreign Payment Receipt, Details Exchange Rate and Purpose of Remittance.
This document is a Certificate of Foreign Inward Remittance (Form No. 10H) used for income tax purposes, certifying the receipt of foreign remittance by a bank. It details the payment to the beneficiary, including the method of payment, the remitting bank, and the remitter's details. It specifies the foreign currency amount, its rupee equivalent, the exchange rate applied, and the purpose of remittance. The certificate confirms compliance with Reserve Bank of India regulations and is signed by the bank manager, certifying the accuracy of the information provided.
Form No. - 10HA
Income Tax
Notification No. 83/2021 Eliminates Form 10HA for Certifying Foreign Inward Remittances Under Section 80-O of Income-tax Act.
The a form previously required under the second proviso to section 80-O of the Income-tax Act, 1961, which has been omitted as per Notification No. 83/2021. The form, known as Form No. 10HA, was used to certify foreign inward remittances received by a bank on behalf of a beneficiary. It required details such as the remittance amount, exchange rate, purpose, and confirmation of compliance with Reserve Bank of India regulations. The form also included a section for the eligible assessee to certify the receipt of convertible foreign exchange within specified timeframes and claim deductions under section 80-O.
Form No. - 10I
Income Tax
Section 80DDB Certificate Form for Tax Benefits Omitted in 2015; No Longer Required for Medical Expense Claims.
The document is a form previously used as a certificate by a prescribed authority for the purposes of Section 80DDB of the Income Tax Act. It required details such as the patient's name, address, the person on whom the patient is dependent, the disease or ailment, and the extent of any disability. The form also required the certifying specialist's details and verification of the patient's condition, including the extent of disability if applicable. The certificate needed to be countersigned by the head of a government hospital where the specialist practiced. This form has been omitted as per a notification in 2015.
Form No. - 10IA
Income Tax
Certificate for Disability Benefits Under Sections 80DD & 80U of Income Tax Act: Eligibility and Details Required
This form is a certificate issued by a medical authority to certify an individual as a 'Person with Disability', 'Severe Disability', 'Autism', 'Cerebral Palsy', or 'Multiple Disability' for the purposes of claiming benefits under sections 80DD and 80U of the Income Tax Act. It includes details such as the individual's name, age, gender, and address, along with the type and prognosis of the disability. The certificate is signed by a qualified medical professional, such as a neurologist or civil surgeon, and may include recommendations for reassessment. The form requires the signature or thumb impression of the patient.
Form No. - 10IB
Income Tax
Company Submits Form 10-IB to Opt for Section 115BA Tax Benefits; Option Irrevocable Once Exercised
An application form (Form No. 10-IB) is submitted to the Assessing Officer for exercising the option under sub-section (4) of section 115BA of the Income-tax Act, 1961. The form includes details about the company such as its name, status as a domestic company, PAN, registered address, date of incorporation, and nature of business. It affirms that once the option is exercised, it cannot be withdrawn for the same or any other previous year. The principal officer of the company must sign the form, confirming compliance with section 115BA conditions.
Form No. - 10IC
Income Tax
Company Applies for Tax Option Under Section 115BAA of Income-tax Act, 1961; Details and Declarations Required
This document is an application form for a company to exercise the option under sub-section (5) of section 115BAA of the Income-tax Act, 1961. The form is addressed to the Assessing Officer and requires the company to provide details such as its name, PAN, registered address, date of incorporation, and nature of business. It also inquires whether the company has units in an International Financial Services Centre and whether it has previously exercised options under section 115BA. The form includes a declaration that the option, once exercised, cannot be withdrawn and that the company will meet the conditions of section 115BAA.
Form No. - 10ID
Income Tax
Companies to Elect Tax Option Under Section 115BAB: Submit Details to Assessing Officer for Compliance
This document is a form for companies to exercise an option under sub-section (7) of section 115BAB of the Income-tax Act, 1961. It is addressed to the Assessing Officer and requires the company to provide details such as its name, PAN, registered address, setup date, nature of business, and commencement date of manufacturing. The form affirms that the company meets specific conditions, such as not being formed by splitting up an existing business, not using previously used machinery or buildings, and engaging only in manufacturing or production. Once exercised, this option cannot be withdrawn for any previous year.
Form No. - 10IE
Income Tax
Application for Exercising or Withdrawing Option Under Section 115BAC of Income-tax Act for Individuals or HUFs
This form is an application for exercising or withdrawing the option under clause (i) of sub-section (5) of section 115BAC of the Income-tax Act, 1961. It is addressed to the Assessing Officer and requires details such as the name and PAN of the individual or Hindu Undivided Family (HUF), business income status, and any units in an International Financial Services Centre (IFSC). The form also includes declarations about previous exercises or withdrawals of the option and affirms compliance with section 115BAC conditions. The form must be signed by the individual, Karta of the HUF, or an authorized representative.
Form No. - 10IEA
Income Tax
Form 10-IEA: Opt In/Out of Section 115BAC Tax Regime, Requires PAN, Status, and Assessment Year Details.
This form, designated as Form No. 10-IEA, is used for exercising or withdrawing the option under clause (i) of sub-section (6) of section 115BAC of the Income-tax Act, 1961. It is addressed to the Assessing Officer and requires the applicant to provide their name, PAN, status, and assessment year. The form also asks if the applicant is opting out of or re-entering the tax regime under section 115BAC and requires details if re-entering. It includes a declaration of the accuracy of the information and the applicant's eligibility status concerning the tax regime.
Form No. - 10IF
Income Tax
Co-operative Society Form for Opting Tax Scheme Under Section 115BAD, Irrevocable Once Chosen, Requires Principal Officer's Signature.
This document is an application form (Form No. 10-IF) for a co-operative society to exercise the option under sub-section (5) of section 115BAD of the Income-tax Act, 1961. It is addressed to the Assessing Officer and includes details such as the name, PAN, registered address, and date of incorporation of the co-operative society. It also inquires whether the society has any units in an International Financial Services Centre (IFSC). The form emphasizes that once the option is exercised, it cannot be withdrawn for the same or any other previous year, and affirms compliance with section 115BAD conditions. The form must be signed by the principal officer of the society.
Form No. - 10IFA
Income Tax
Co-operative Society Applies for Tax Option Under Section 115BAE of Income-tax Act, 1961; Irrevocable Once Chosen.
This form is an application for a co-operative society to exercise the option under sub-section (5) of section 115BAE of the Income-tax Act, 1961. It is addressed to the Assessing Officer and includes details such as the society's name, residency status, PAN, registered address, date of registration, nature of activities, and the commencement date of manufacturing or production. The society affirms that it meets specific conditions, such as not being formed by splitting an existing business and not using previously used machinery, except as allowed. Once exercised, this option cannot be withdrawn for any previous year.
Form No. - 10IG
Income Tax
Form for Declaring Exempt Income Under Clause (4D) of Section 10 for Specified Funds' Non-Resident Unit Holders
The document is a form for declaring exempt income under clause (4D) of section 10 of the Income-tax Act, 1961, specifically for specified funds. It requires details such as the name, address, legal status, and registration information of the specified fund, along with its total income and exempt income attributable to non-resident unit holders. It includes sections for income from capital asset transfers, securities, and securitization trusts. The form mandates a declaration by an authorized individual, confirming the accuracy of the information and compliance with relevant regulations. It also includes annexures for detailed income reporting and notes on definitions and requirements.
Form No. - 10IH
Income Tax
Form No. 10IH: Report Specified Fund Income for Concessional Taxation Under Section 115AD of the Income-tax Act, 1961.
Form No. 10IH is a statement of income for a specified fund eligible for concessional taxation under section 115AD of the Income-tax Act, 1961. It requires details such as the name, address, legal status, and Permanent Account Number of the specified fund. The form includes sections for reporting long-term and short-term capital gains from securities, as well as income from securities chargeable at different tax rates. A declaration by the authorized person of the fund confirms the accuracy of the information and compliance with regulatory requirements. The form also includes annexures for detailed income calculations.
Form No. - 10II
Income Tax
Form 10-II: Declare Exempt Income under Section 10(23FF) with Fund Details and Accountant Certification
Form No. 10-II is a statement for declaring exempt income under clause (23FF) of section 10 of the Income-tax Act, 1961. It requires specified funds to provide details such as their name, Permanent Account Number, legal status, and dates of establishment and commencement. It also asks whether the fund's units are held by non-residents, information about the original fund, its legal status, and compliance with investor protection regulations. Additionally, it includes details on shares transferred, computation of exempt income, and verification by the declarant. The form is part of compliance under rule 2DD and requires certification from an accountant.
Form No. - 10IJ
Income Tax
Accountant's Certificate Form 10-IJ Verifies Capital Gains Exemption for Non-Residents under Section 10(23FF) of Income-tax Act
Form No. 10-IJ is a certificate issued by an accountant under clause (23FF) of section 10 of the Income-tax Act, 1961. It involves examining the books of account and other documents, including the annual statement in Form No. 10-II, to verify the particulars of capital gains income received by a specified fund from the transfer of shares of an Indian company. This income, attributable to units held by non-residents, is exempt under clause (23FF). The accountant certifies the accuracy of these particulars. If the specified fund has multiple schemes, separate annual statements must be furnished for each. All amounts are reported in Indian rupees.
Form No. - 10IK
Income Tax
Annual Statement Form 10-IK: Report Exempt Income Under Section 10(4D) and Taxable Income Under Section 115AD
The document is an annual statement form (Form No. 10-IK) for specified funds to report exempt and taxable income under Indian tax regulations. It requires the declarant to provide details such as the fund's name, address, legal status, PAN, and registration information. The form calculates exempt income under section 10(4D) and taxable income under section 115AD, including long-term and short-term capital gains and income from securities. The declarant must sign a declaration confirming the accuracy of the information provided. The form was updated per a notification effective from April 1, 2022.
Form No. - 10IL
Income Tax
Accountant Confirms Offshore Banking Unit's Compliance with Rule 21AJA, Ensures Accurate Financial Records and Income Details
An accountant verifies compliance with tax regulations for an offshore banking unit's eligible investment division under rule 21AJA. The accountant examines financial records to confirm income particulars and ensure the unit meets specific conditions. These conditions include maintaining separate accounts, auditing by a qualified accountant, proper documentation for inbound remittances and transactions, maintaining bank statements, contract notes, and securities statements. The accountant affirms the accuracy of these details, ensuring compliance with the Income-tax Act, 1961.
Form No. - 11
Income Tax
Registration Form for Firm Under Income-tax Act, 1961 Omitted by Notification No. 83/2021; Details on Partner Shares Included.
The document is an application form for registering a firm under the Income-tax Act, 1961, which has been omitted as per Notification No. 83/2021. It includes sections for providing firm details, such as the original partnership instrument, partner declarations regarding ownership and profit-sharing, and a schedule detailing partner shares in income or losses. The form requires signatures and addresses of partners, and notes on interest, salary, and profit-sharing arrangements. Specific annotations indicate conditions like profit-dependent remuneration and unequal profit-loss sharing among partners.
Form No. - 11A
Income Tax
Income-tax Act Firm Registration Form Omitted by Notification No. 83/2021; Details on Partner Shares and Liabilities Removed.
The document is an application form for the registration of a firm under the Income-tax Act, 1961, which has been omitted as per Notification No. 83/2021. The form was used to apply for firm registration with the Assessing Officer for a specified assessment year. It required submission of certified copies of partnership instruments and declarations regarding the partners' shares and relationships. The form included a schedule for detailing partner information, including names, addresses, admission dates, and profit-sharing arrangements. Specific notes guided the completion of the form, especially concerning profit distribution and partner liabilities.
Form No. - 12
Income Tax
Declaration for Firm's Registration Continuation under Section 184(7) of the Income-tax Act, 1961: No Changes in Constitution
The document is a declaration under section 184(7) of the Income-tax Act, 1961, used for the continuation of a firm's registration for a specified assessment year. It confirms that the firm was previously granted registration and that there have been no changes in the firm's constitution or partner shares since the last assessment year. Additionally, it asserts that no partner has been a benamidar for another partner, except for relations such as a spouse or minor child. The declaration requires the signature and address of the declarants, ensuring the information provided is accurate and complete.
Form No. - 12A
Income Tax
Income Tax Act 1961: Form No. 12A Omitted for Reporting Benamidar Partners in Firms, Effective July 29, 2021.
The a communication form under the Income-tax Act, 1961, specifically regarding a partner in a firm who is identified as a benamidar, meaning a person who holds property on behalf of another. This form, previously known as Form No. 12A, required partners to inform the Assessing Officer if they believed a partner was a benamidar for any part of the income or property of the firm during a specified period. The form has been omitted as per Notification No. 83/2021 dated July 29, 2021.
Form No. - 12B
Income Tax
Form 12B: Employee Income Details Submission Under Section 192(2) of Income Tax Act for Fiscal Year Ending March 31
Form No. 12B is used to provide details of an employee's income under section 192(2) of the Income Tax Act for the fiscal year ending March 31. It requires the employee to furnish personal details, including their Permanent Account Number or Aadhaar Number, and information about their employer(s) such as the Tax Deduction and Collection Account Number (TAN). The form captures salary particulars, deductions under section 80C, tax deducted, and allowances. An annexure details the value of perquisites, accommodation, conveyance, and other benefits provided by the employer, along with provident fund contributions exceeding specified limits. The employee must verify and sign the form.
Form No. - 12BA
Income Tax
Form 12BA: Detailed Statement of Employee Benefits and Taxable Value, Including Perquisites, Loans, and Travel Expenses.
Form 12BA is a statement detailing perquisites, fringe benefits, or amenities provided to an employee, along with their taxable value. It includes the employer's name, address, TAN, and TDS Assessment Range, as well as the employee's name, designation, and identification number. The form lists various perquisites such as accommodation, vehicles, personal attendants, utilities, loans, travel, meals, education, gifts, credit card, and club expenses, among others. It calculates the taxable value of these benefits and records tax details, including deductions and payments made by the employer on behalf of the employee. The employer must declare the accuracy of this information.
Form No. - 12BAA
Income Tax
Form No. 12BAA for Reporting Under Section 192(2B) of Income Tax Act: Employee Details and Tax Deductions
This form, identified as Form No. 12BAA, is used for reporting particulars under sub-section (2B) of section 192 of the Income Tax Act. It requires the employee's name, address, and identification number (PAN or Aadhaar), as well as the financial year. The form details tax deducted at source, including the section under which tax is collected, collector's name and address, TAN, and the amount collected. It also includes information on any loss under "Income from house property." The employee must certify the accuracy of the information provided with their signature, name, and designation.
Form No. - 12BB
Income Tax
Employees Must Use Form 12BB to Claim Tax Deductions Under Section 192, Including HRA and Interest Deductions
Form 12BB is a statement for employees to claim tax deductions under section 192 of the Income Tax Act. It requires the employee to provide personal details and evidence for various claims, including house rent allowance, leave travel concessions, and interest deductions on borrowings. Additionally, it covers deductions under Chapter VI-A, specifying sections like 80C, 80CCC, and 80CCD, among others. The form mandates the inclusion of the Permanent Account Number or Aadhaar Number for claims exceeding certain thresholds. The employee must certify the accuracy of the information provided, including their signature, designation, and full name.
Form No. - 12BBA
Income Tax
Senior Citizens: Declare Pension & Interest Income with Form 12BBA Under Section 194P of the Income Tax Act.
Form 12BBA is a declaration for specified senior citizens under section 194P of the Income Tax Act. It requires the senior citizen to provide their name, address, PAN or Aadhaar, previous year, date of birth, specified bank name, employer name from which pension is drawn, and Pension Payment Order number. The declarant must verify that they have no income other than pension and/or interest, which is received only in the specified bank account. The form includes a verification section for the declarant's signature, certifying the accuracy and completeness of the provided information.
Form No. - 13
Income Tax
Apply for Lower or No Tax Deduction Certificate under Sections 197/206C(9) of Income-tax Act, 1961
The document is a form used for applying for a certificate under sections 197 and/or 206C(9) of the Income-tax Act, 1961. This certificate allows for no tax deduction or a lower rate of tax deduction/collection on specified incomes. Applicants must provide details such as their status (individual, company, etc.), residential status, PAN or Aadhaar number, and income particulars. The form includes annexures for detailing the income or sums for which the certificate is sought, including estimated amounts and requested deduction rates. It also requires information on tax liabilities, exemptions, and previous tax filings.
Form No. - 15C
Income Tax
Banking and insurance firms use Form No. 15C for tax-free interest under section 195(3) of the Income-tax Act.
An application form, Form No. 15C, is used by a banking company or insurer to request a certificate under section 195(3) of the Income-tax Act, 1961. This certificate allows the entity to receive interest and other sums, excluding dividends, without tax deduction. The applicant must declare that the company is not an Indian entity, operates in India through branches, and meets conditions in rule 29B of the Income-tax Rules, 1962. The principal officer of the company must provide accurate information for the certificate to be issued for the specified financial year.
Form No. - 15CA
Income Tax
Form 15CA Updated: Key Changes Effective from 2016 and 2019 for Payments to Non-Residents and Foreign Companies
Form No. 15CA is used to provide information regarding payments made to non-residents, excluding companies, or to foreign companies that are subject to tax. The form has undergone changes, with the current version effective from April 1, 2016, as per Notification No. 93/2015. It supersedes the previous version introduced by Notification No. 67/2013. Further amendments to the form were made by Notification No. 95/2019, effective from September 1, 2019.
Form No. - 15CB
Income Tax
Accountant's Certificate Form 15CB Updated for Compliance with Rule 37BB on International Transactions
Form No. 15CB is a certificate issued by an accountant concerning the remittance of payments to a non-resident or foreign company, as per Rule 37BB of the Income Tax regulations. The form was updated by Notification No. 93/2015 effective from April 1, 2016, and was initially introduced by Notification No. 67/2013 on September 2, 2013. This document is used to certify the tax implications and compliance related to such international financial transactions.
Form No. - 15CC
Income Tax
Authorized Dealers Must Submit Form 15CC Quarterly Under Rule 37BB Detailing Remittances and Verify Information Accuracy
Form No. 15CC is a quarterly statement required under Rule 37BB of the Income Tax regulations. It must be submitted by an authorized dealer detailing remittances made during a specified financial quarter. The form includes the name and address of the authorized dealer, the Permanent Account Number or Aadhaar Number, details of the remitter and remittee, the remittance amount, date, destination country, and purpose code as per the Reserve Bank of India. The dealer must verify the accuracy of the information provided by signing the form. The form has undergone amendments, with changes effective from specified dates.
Form No. - 15CD
Income Tax
Units in IFSC Must File Form 15CD Quarterly for Remittance Details Under Section 80LA of Income Tax Act
Form 15CD is a quarterly statement required by units of an International Financial Services Centre under section 80LA of the Income Tax Act. It details remittances made during a specific financial quarter. The form requires information about the unit, including its name, PAN, tax deduction/collection account number, status, residential status, and contact details. It also requires details of the remitter and remittee, including their names, PAN or Aadhar numbers, addresses, countries of residence, remittance amounts, and purposes. The form includes a declaration by the responsible party affirming the accuracy of the information and acknowledging potential penalties for non-compliance.
Form No. - 15D
Income Tax
Non-resident entities use Form 15D to apply for a certificate under Section 195(3) to receive income without tax deduction.
This document is an application form (Form No. 15D) used by non-resident entities, excluding banking companies, to request a certificate under Section 195(3) of the Income-tax Act, 1961. The certificate allows the applicant to receive certain types of income, excluding interest and dividends, without tax deduction at source. The applicant must declare their non-resident status, business operations in India, and compliance with Rule 29B of the Income-tax Rules, 1962. The form requires the principal officer's signature to certify the accuracy of the information provided.
Form No. - 15E
Income Tax
Application Form for Tax on Non-Resident Payments Under Sections 195(2) & 195(7) of Income-tax Act, 1961 Explained
An application form under sections 195(2) and 195(7) of the Income-tax Act, 1961, is used by individuals or entities responsible for paying a non-resident or foreign company to determine the appropriate proportion of non-salary payments chargeable to tax. The form requires detailed information about the payer and recipient, including identification numbers, status, and contact details. It also necessitates transaction specifics, such as payment amount, nature, and relevant tax details, including whether a Double Taxation Avoidance Agreement (DTAA) applies. The form includes sections for taxability under the Income-tax Act and DTAA, requiring supporting documentation and verification by the applicant.
Form No. - 15G
Income Tax
Form 15G Updated: Tax Declaration for Individuals Under Sections 197A(1) & 197A(1A) of Income-tax Act, 1961
Form 15G is a declaration under sections 197A(1) and 197A(1A) of the Income-tax Act, 1961. It is used by individuals or entities, excluding companies or firms, to claim certain receipts without tax deduction. The new form, effective from October 1, 2015, was introduced via Notification No. 76/2015. It replaced the old form, which was established by Notification No. 11/2013. Further amendments to the form were made through Notification No. 95/2019, effective from September 1, 2019.
Form No. - 15H
Income Tax
Form 15H: Seniors Declare Income to Avoid Tax Deduction Under Section 197A(1C) with PAN/Aadhaar Requirement
Form 15H is a declaration under section 197A(1C) of the Income-tax Act, 1961, for individuals aged 60 or older to claim certain incomes without tax deduction. The form requires personal details, estimated income, and previous declarations. It must be signed by the declarant, confirming residency in India and accuracy of the information. The person responsible for paying the income must also complete Part II, providing their details and confirming receipt of the declaration. The form is invalid without a valid PAN or Aadhaar number. False declarations can lead to prosecution under section 277 of the Income-tax Act.
Form No. - 15I
Income Tax
Form 15I Requirement for Subcontractors Owning Up to Two Trucks Omitted by Notification No. 83/2021
The a declaration form previously required for subcontractors who did not own more than two heavy goods carriages or trucks during a financial year. This form, known as Form 15I, was used to declare non-deduction of tax at source under specific provisions of the Income Tax Act. The form required details such as the subcontractor's name, PAN, address, tax assessment jurisdiction, and particulars of the vehicles owned. However, this requirement was omitted following Notification No. 83/2021 dated July 29, 2021.
Form No. - 15J
Income Tax
Contractors Must Submit Required Details Under Section 194C for Tax Compliance, Including PAN, TAN, and Payment Info.
This particulars required from contractors under the third proviso to clause (i) of sub-section (3) of section 194C of the Income Tax Act for a specified financial year. It includes fields for the contractor's name, Tax Deduction and Collection Account Number (TAN), Permanent Account Number (PAN), and address. Additionally, it requires details of declarations from heavy goods carriage or truck owners, including their names, PAN, addresses, amounts paid or credited, and vehicle registration details. The form concludes with a verification section for the responsible person's signature, affirming the accuracy of the provided information.
Form No. - 16
Income Tax
Form 16: Certificate Under Section 203 on TDS for Salary, Pension, or Interest Income with Detailed Tax Information
Form 16 is a certificate issued under Section 203 of the Income-tax Act, 1961, detailing tax deducted at source (TDS) on salary, pension, or interest income for employees and specified senior citizens. It includes Part A, which contains details of tax deducted and deposited with the government, and Part B, which outlines salary details, exemptions, deductions, and taxable income. The form requires verification by the person responsible for tax deduction. Government and non-government deductors must provide specific information, and the form is updated periodically to reflect changes in tax regulations.
Form No. - 16A
Income Tax
Form 16A: Certificate Under Section 203 Detailing Tax Deducted at Source (TDS) for Individuals and Businesses.
Form 16A is a certificate issued under section 203 of the Income-tax Act, 1961, detailing the tax deducted at source (TDS) by a deductor on behalf of a deductee. It includes information such as the deductor's and deductee's names, addresses, and identification numbers (PAN or Aadhaar), along with the Tax Deduction and Collection Account Number (TAN) of the deductor. The form provides a summary of payments, tax deducted, and deposited, with details of transactions through book adjustments or challans. It requires verification by the responsible person certifying the accuracy of the information based on the records.
Form No. - 16AA
Income Tax
Form 16AA for Tax Deduction Omitted Post Notification 83/2021, Changes Under Section 203 Income-tax Act.
The document refers to a certificate related to the deduction of tax at source under section 203 of the Income-tax Act, 1961. The specific form, previously known as Form 16AA, has been omitted following Notification No. 83/2021 dated July 29, 2021. Prior to its omission, the form was established by Notification No. 9/2010 dated February 18, 2010. The text indicates changes in the regulatory requirements for tax deduction documentation under the specified section of the Income-tax Act.
Form No. - 16B
Income Tax
Certificate Details TDS Under Section 203: Amounts Paid, Tax Deducted, and Deposited with Government, Including Verification Statement
This document is a certificate issued under Section 203 of the Income-tax Act, 1961, detailing tax deducted at source (TDS) for a financial transaction. It includes information about the deductor (buyer) and deductee (seller), their PAN or Aadhaar numbers, and the financial year of deduction. The certificate lists transaction details such as the amount paid, tax deducted, and deposited with the Central Government, including challan identification and bank details. It concludes with a verification statement by the responsible person certifying the accuracy of the information based on available records.
Form No. - 16C
Income Tax
Certificate Under Section 203 of Income-tax Act: Details of TDS on Rent, Payment, and Tax Deposit Verification
This document is a Certificate under Section 203 of the Income-tax Act, 1961, specifically Form No. 16C, used for tax deducted at source. It includes the details of the deductor (tenant/payer) and deductee (landlord/payee), such as their names, addresses, and PAN or Aadhaar numbers. It summarizes transactions, including the amount paid, tax deducted, and the date of payment. The certificate includes information about the tax deposited to the Central Government, with details like the challan identification number, BSR code, and date of deposit. A verification section certifies the accuracy of the information provided.
Form No. - 16D
Income Tax
Form 16D Certificate under Section 203: Details on Tax Deducted at Source, Payments, and Government Deposits Verified.
This document is a Form No. 16D certificate under Section 203 of the Income-tax Act, 1961, for tax deducted at source. It includes details such as the names and addresses of the deductor and deductee, their PAN/Aadhaar numbers, and the financial year of deduction. It summarizes the transactions, including unique acknowledgment numbers, nature of payments, amounts paid or credited, and the dates of payments. The form also details the tax deposited with the Central Government, including the amount, challan identification number, BSR code, and date of deposit. The document concludes with a verification statement certifying the accuracy of the information provided.
Form No. - 16E
Income Tax
Form 16E: Certificate of TDS Under Section 203, Includes Deductor and Deductee Details, Financial Year, and Tax Deposits
This document is a certificate under Section 203 of the Income-tax Act, 1961, specifically Form 16E, which pertains to tax deducted at source (TDS). It includes details of the deductor and deductee, such as names, addresses, and Permanent Account Numbers or Aadhaar Numbers. The certificate outlines the financial year of deduction, transaction summaries, amounts paid, dates, and tax amounts deducted and deposited. It also provides details of tax deposited to the Central Government, including challan identification numbers and bank branch BSR codes. The document concludes with a verification statement certifying the accuracy of the information provided.
Form No. - 1A
Income Tax
IFSC Units Must Submit Form 1A for Tax Deductions u/s 80LA, Signed by Authorized Personnel.
Form No. 1A is a statement-cum-declaration to be furnished by a Unit of an International Financial Services Centre (IFSC) buyer to an IFSC seller. It requires details such as the name of the assessee, Permanent Account Number, and the address of the IFSC unit. The form includes a declaration of the unit's engagement in eligible business activities for tax deductions under section 80LA of the Income-tax Act, 1961. The declarant certifies the correctness of the provided information, and the form must be signed by an authorized person as per section 140 of the Act.
Form No. - 22
Income Tax
Tax Deduction Details for Superannuation Fund Contributions by Trustees; Includes Rates, Repayment, and Declaration Accuracy
This a statement for the deduction of tax from contributions paid by trustees of an approved superannuation fund. It includes details such as the name of the superannuation fund, the employee's name and address, the contribution period, and the amounts repaid, including principal and interest. It also specifies the average rate of tax deduction over the preceding three years and the tax amount deducted on repayment. The trustees declare the accuracy of the information provided in the statement. This form was omitted as per a notification dated July 29, 2021.
Form No. - 24
Income Tax
Employers Must Submit Annual Salary Return Form per Section 206 of Income-tax Act, 1961, Detailing Taxes and Deductions.
The annual return form for salaries under Section 206 of the Income-tax Act, 1961, detailing the employer's responsibilities in reporting salaries paid and taxes deducted. It includes sections for employer and employee information, salary details, tax deductions, and exemptions. Employers must certify the accuracy of the information, including the total taxable income and tax paid to the government. The form also requires details of perquisites and contributions to provident funds. It mandates recording any changes in employer or payer addresses and specifies deductions under various sections of the Income-tax Act.
Form No. - 24G
Income Tax
Form 24G, governed by rules 30 and 37CA, streamlines TDS/TCS adjustments for accurate tax reporting and compliance.
Form 24G is a TDS/TCS Book Adjustment Statement used for reporting tax deductions and collections. It is governed by rules 30 and 37CA of the Income Tax regulations. This form has been amended by Notification No. 30/2016, dated April 29, 2016, and was initially introduced by Notification No. 41/2010 on May 31, 2010. Form 24G facilitates the adjustment of tax deductions and collections recorded in government accounts, ensuring accurate financial reporting and compliance with tax laws.
Form No. - 24Q
Income Tax
Form 24Q: Quarterly Tax Deduction Statement for Salaries Under Sections 192 & 194P of Income-tax Act
Form 24Q is a quarterly statement for the deduction of tax under section 200(3) of the Income-tax Act, specifically related to salary payments to employees under section 192 or income of specified senior citizens under section 194P. It requires details such as the Tax Deduction and Collection Account Number (TAN), Permanent Account Number (PAN), financial year, and particulars of the deductor (employer). The form also includes information about tax deducted and paid to the government, salary paid, and tax deducted from employees, along with necessary annexures detailing the breakdown of tax deductions and exemptions. The form mandates verification by the person responsible for tax deduction.
Form No. - 26
Income Tax
Section 206 Income Tax Update: Form 26 Revised, Omissions Notified in NO. 83/2021 for Non-Salary Payments Reporting.
The document refers to the annual return form for reporting tax deductions under Section 206 of the Income Tax Act, 1961, applicable to payments other than salaries for the fiscal year ending March 31. A notification, identified as NO. 83/2021 dated July 29, 2021, has omitted certain content previously included in the form. This form is designated as Form 26 and is part of the compliance requirements for reporting tax deductions to the tax authorities.
Form No. - 26A
Income Tax
Accountant's Certificate Form for Section 201 Compliance: Verify Tax Deductions and Ensure Accurate Tax Return Filing.
This form is used to furnish an accountant's certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961. It is completed by the person responsible for making payments without deducting tax, providing details such as the payer's and payee's information, payment amounts, and tax deductions. The form includes a certificate from an accountant confirming that the payee has met the necessary conditions and filed their tax return. It also outlines the accountant's declaration of accuracy and compliance, along with potential penalties for false statements.
Form No. - 26AS
Income Tax
Understand Your Form 26AS: Key Details on Personal Info, Tax Deductions, Payments, and Proceedings in One Document.
The Annual Information Statement (Form 26AS) is an e-form issued by the Income Tax Department for a specified financial year and assessment year. It contains detailed information under various sections: Part A includes personal details such as Permanent Account Number, Aadhaar Number, and contact information. Part B outlines information on tax deducted or collected at source, specified financial transactions, tax payments, demands and refunds, pending and completed proceedings, and other relevant data. The form is based on data from deductors, sellers, and banks, and excludes payments related to other assessment years or penalties.
Form No. - 26B
Income Tax
Tax Deductors: Claim Refunds Using Form 26B for Payments Under Chapter XVII-B, Ensure No Outstanding Demands Exist.
Form No. 26B is used by a tax deductor to claim a refund for sums paid under Chapter XVII-B of the Income-tax Act, 1961. The form requires the deductor's details, including bank account information and Tax Deduction and Collection Account Number (TAN). It also requires information on the sums paid to the Central Government, including challan identification numbers, amounts, and periods. The deductor must certify that the refund claimed has not been claimed elsewhere and that there are no outstanding demands under Chapters XVII-B or XVII-BB. The form includes specific instructions for refunds related to tax deducted under section 194-IA.
Form No. - 26Q
Income Tax
Understanding Form 26Q: Quarterly Tax Deduction Details under Section 200(3) of Income-Tax Act for Non-Salary Payments
Form 26Q is a quarterly statement for tax deduction under section 200(3) of the Income-Tax Act, 1961, concerning payments other than salary. It requires details such as the Tax Deduction and Collection Account Number (TAN), Permanent Account Number (PAN) or Aadhaar Number, financial year, and whether the statement has been previously filed. The form includes sections for deductor details, tax deducted and paid, and a breakdown of amounts paid to deductees. Verification by the responsible person is mandatory, and specific codes are used for various payment types and reasons for non-deduction or lower deduction.
Form No. - 26QA
Income Tax
Quarterly Form 26QA: Report Interest Payments Without Tax Deduction Under Section 206A, Include PAN/Aadhaar and Payer Details
This document is a quarterly return form (Form No. 26QA) used for reporting interest payments to residents without tax deduction under Section 206A of the Income Tax Act. It requires details such as the Tax Deduction and Collection Account Number (TAN), Permanent Account Number or Aadhaar Number, financial and assessment years, and payer information including name, address, and BSR code. The form also collects data on time deposits at the start and during the quarter, interest paid, and reasons for excluding certain deposits from future reports. It reflects changes made effective from September 1, 2019, regarding PAN and Aadhaar requirements.
Form No. - 26QAA
Income Tax
Form 26QAA: Quarterly Return Under Section 206A for Term Deposits, Requires PAN/Aadhaar, Branch-Wise Breakdown, Officer Verification.
Form 26QAA is a quarterly return required under section 206A of the Income Tax Act, detailing term deposits for a specified quarter of the financial year. It includes the name, Permanent Account Number or Aadhaar Number, and address of the person filing the return. The form requires details of the total number of term deposits on the last day of the quarter, along with a breakdown of time deposits by value for each branch. It also includes verification by a principal officer and is submitted for office use with a receipt number and date.
Form No. - 26QB
Income Tax
Amendments to Form 26QB for Tax Deduction on Property Transactions under Section 194-IA and Rules 30, 31A
Form 26QB is a challan-cum-statement for tax deduction under section 194-IA of the Income Tax Act. It has been amended by several notifications, including Notification No. 99/2021 effective from September 2, 2021, and Notification No. 67/2022 effective from July 1, 2022. The form is used for reporting and remitting tax deducted at source on property transactions. It is governed by section 194-IA and rules 30 and 31A. Amendments have been made to update the form's requirements and procedures, reflecting changes in tax regulations over time.
Form No. - 26QC
Income Tax
Amendments to Form No. 26QC for tax deduction under Section 194-IB; updates via Notifications 95/2019, 99/2021, 67/2022.
Form No. 26QC is a challan-cum-statement used for the deduction of tax under Section 194-IB of the Income Tax Act. This form is relevant for compliance with rules 30(2B), 30(6B), and 31A(4B). It has undergone amendments, notably through Notification No. 95/2019 effective from September 1, 2019, Notification No. 99/2021 effective from September 2, 2021, and Notification No. 67/2022 effective from July 1, 2022. These notifications have updated the form's content and instructions for use.
Form No. - 26QD
Income Tax
Guide to Reporting Tax Deductions on Payments Under Section 194M: Key Details and Requirements Explained
The document is a form titled "Challan-cum-statement of deduction of tax under section 194M," used for reporting tax deductions on specific payments. It includes fields for the financial year, major and minor head codes, and details of both the deductor and deductee, such as PAN or Aadhaar numbers, names, addresses, and contact information. The form requires information on the nature of payment, contract date, payment amounts, tax deduction rates, and dates of payment, deduction, and deposit. It also asks whether a certificate under section 197 for non-deduction or lower deduction is applicable, and if TDS is deducted at a higher rate under section 206AB.
Form No. - 26QE
Income Tax
Form 26QE: Tax Deduction Statement for Section 194S Compliance, Effective July 1, 2022, via Notification 67/2022.
Form No. 26QE is a challan-cum-statement for the deduction of tax under section 194S by specified persons, as per the Income Tax regulations. This form is governed by section 194S, rule 30 (2D) and (6D), and rule 31A(4) and 4(4D). It was introduced through Notification No. 67/2022, effective from July 1, 2022. The form facilitates the process for specified persons to report tax deductions in compliance with the mentioned section and rules.
Form No. - 26QF
Income Tax
Form 26QF: Quarterly Tax Statement for Virtual Digital Asset Transactions Under Section 194S by Exchanges.
Form 26QF is a quarterly statement to be submitted by an exchange detailing tax deposited on transactions involving virtual digital assets under section 194S. The form requires the exchange to provide its name, address, PAN, and financial year. It includes sections for reporting tax paid on transactions and transactions where tax was not deducted, listing details such as buyer or broker's name, address, PAN, transaction date, VDA value, and tax payment details. The form concludes with a verification statement certifying the accuracy of the information provided.
Form No. - 27A
Income Tax
Form 27A: Essential for E-Filing Tax Deduction or Collection Details with PAN/Aadhaar and Financial Year Info.
Form No. 27A is used for submitting information with the statement of tax deduction or collection at source filed electronically. It includes details such as the Tax Deduction Account Number, Permanent Account Number or Aadhaar Number, financial year, assessment year, and previous receipt number. The form requires particulars of the deductor or collector, including name, type, address, and contact information. It also includes the name and address of the person responsible for tax deduction or collection. Control totals for the number of records, amount paid, tax deducted, and tax deposited are provided. The form concludes with a verification section for the responsible person's signature.
Form No. - 27B
Income Tax
Form 27B: Submit Tax Collection Details Electronically with PAN/Aadhaar for Specific Period; Verification Required
Form No. 27B is used for submitting information related to the collection of tax at source filed on computer media for a specific period. It requires details such as the Tax Deduction Account Number, Permanent Account Number or Aadhaar Number, financial and assessment years, and previous receipt number if applicable. The form includes particulars of the collector, including name, branch, address, and contact details, as well as the name and address of the person responsible for tax collection. It also requires control totals, the number of annexures enclosed, and a verification statement by the responsible person, confirming the accuracy of the information provided.
Form No. - 27BA
Income Tax
Form 27BA: Accountant's Certificate for Section 206C(6A) Compliance on Tax Collection and Payment Accuracy
Form 27BA is used to provide an accountant's certificate under the first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961. It is submitted by the person responsible for tax collection from a seller/licensor/lessor, confirming receipt of a specified sum from a buyer/licensee/lessee without tax collection. The form includes details of tax interest paid or unpaid, and a certificate from an accountant confirming the buyer/licensee/lessee's compliance with tax obligations. The accountant certifies the accuracy of the information, ensuring no relevant details are concealed, and acknowledges potential penalties for false statements.
Form No. - 27C
Income Tax
Form 27C Declaration Allows Buyers to Obtain Goods Without Tax Collection Under Section 206C(1A) of the Income-tax Act 1961.
Form No. 27C is a declaration under section 206C(1A) of the Income-tax Act, 1961, allowing a buyer to obtain goods without tax collection. The form requires the buyer to provide personal and business information, including their Permanent Account Number or Aadhaar, address, and details about the nature and purpose of the goods. The buyer must declare that the goods will not be used for trading and confirm their residency in India. The seller must also provide their details and forward the declaration to the relevant tax authorities. False declarations may lead to prosecution under the Income-tax Act.
Form No. - 27D
Income Tax
Certificate of Tax Collection Under Section 206C, Form 27D: Details of Collector, Collectee, and Verified Tax Information.
This document is a Certificate of Collection of Tax at Source under Section 206C of the Income-tax Act, 1961, specifically Form No. 27D. It includes details of the collector and collectee, such as their addresses, Permanent Account Numbers or Aadhaar Numbers, and the Tax Deduction and Collection Account Number (TAN) of the collector. The form summarizes the amounts received, the nature of receipts, and the tax collected and deposited with the Central Government. It provides a verification section where the responsible individual certifies the accuracy of the information. The form is used by government and non-government collectors to report tax collection details.
Form No. - 27E
Income Tax
Annual Tax Collection Reporting Under Section 206C Removed; Form 27E and Rule 37E Affected by Notification No. 83/2021.
The Annual Return of Collection of tax under section 206C of the Income Tax Act, 1961, previously required for reporting tax collections for a specified period, has been omitted as per Notification No. 83/2021 dated 29-07-2021. This notification, which affects Rule 130, indicates that the form, previously known as Form 27E and associated with section 206C and rule 37E, is no longer in use.
Form No. - 27EA
Income Tax
Form 27EA: Report Tax Collection Under Section 206C for Alcohol, Tendu Leaves, and Other Goods
Form No. 27EA is a half-yearly return form used for reporting the collection of tax under section 206C from buyers of specific goods, such as alcoholic liquor for human consumption and tendu leaves. It requires details of the seller, including their Tax Deduction Account Number and Permanent Account Number, as well as their address. The form outlines the gross amount debited or received and the tax collected from buyers, categorized into companies and other entities. It also requires details of tax payments made to the Central Government, including amounts, dates, and related documentation. The form concludes with a verification section for the responsible person's certification.
Form No. - 27EQ
Income Tax
Tax Collectors Must Report Comprehensive Source Deduction Details Across Transaction Types Under Section 206C of Income Tax Act
This document is a detailed quarterly tax collection statement (Form 27EQ) under section 206C of the Income Tax Act, 1961. The form requires collectors to report tax collected at source, including details such as tax amount, surcharge, collection codes, party information, and verification. It provides a comprehensive template for documenting tax collection across various transaction types, with specific instructions for government and non-government collectors to report their tax collection activities for a specific quarter.
Form No. - 27Q
Income Tax
Form 27Q: Quarterly Tax Deduction Reporting for Non-Resident Payments under Income Tax Act, 1961
Form 27Q is a quarterly statement required under the Income Tax Act, 1961, for reporting tax deductions on payments other than salary made to non-residents. It is applicable for quarters ending in June, September, December, or March. The form has undergone several amendments, with notifications issued in 2010, 2013, 2016, 2019, 2020, 2021, 2023, 2024, and 2025, reflecting changes in tax reporting requirements. The form is crucial for ensuring compliance with tax deduction and reporting obligations for non-resident payments in India.
Form No. - 28
Income Tax
Notice of Demand for Advance Tax Payment Under Section 156, Pay by December 15 and March 15 to Avoid Interest
This document is a notice of demand under Section 156 of the Income-tax Act, 1961, requiring payment of advance tax as per Section 210(3) or (4). The recipient must pay the specified amount in two installments by December 15 and March 15. If the estimated income is lower than assessed, the recipient can submit a revised estimate using Form 28A. Failure to pay the required tax or paying less than 90% of the assessed tax incurs interest under Sections 234B and 234C. The notice includes detailed calculations of income, deductions, and the net tax payable.
Form No. - 28A
Income Tax
Taxpayer Challenges Advance Tax Demand Under Section 210(5) Due to Errors in Income Estimate and Calculations
The document is a formal intimation to the Assessing Officer under section 210(5) of the Income-tax Act, 1961, regarding a notice of demand for advance tax payment under sections 210(3) and 210(4). The taxpayer challenges the estimate of income and advance tax demand due to errors such as arithmetical mistakes, incorrect income assessments, and absence of certain income types. It includes a detailed breakdown of estimated income from various sources and deductions, ultimately calculating the net amount of tax payable. The form must be signed by an authorized individual and may require additional declarations depending on the taxpayer's status.
Form No. - 29B
Income Tax
Chartered Accountant Report on Book Profits Calculation for Companies under Section 115JB of Income-tax Act, 1961
The document is a report under Section 115JB of the Income-tax Act, 1961, used for computing the book profits of a company. It is completed by a chartered accountant who examines the company's accounts and certifies that the book profits have been calculated according to the Act. The form includes details such as the company's name, address, PAN, assessment year, financial year, total income, and income tax payable. It requires confirmation of compliance with accounting standards and methods. The report includes sections for adjustments based on Indian Accounting Standards and outlines the computation of book profits and applicable tax rates.
Form No. - 29C
Income Tax
Form 29C: Key for Calculating Alternate Minimum Tax for LLPs Under Section 115JC of Income-tax Act, 1961
Form No. 29C is a report under section 115JC of the Income-tax Act, 1961, used for computing the adjusted total income and alternate minimum tax for entities other than companies, such as limited liability partnerships. The form requires examination of the assessee's accounts and records to determine the adjusted total income and tax payable. It must be certified by a chartered accountant or an authorized auditor. The report includes details like the assessee's name, address, PAN or Aadhaar number, assessment year, total income, deductions, and the calculated alternate minimum tax, which is 18.5% of the adjusted total income.
Form No. - 29D
Income Tax
Application for Tax Refund Under Section 239A: Submit Details and Justification for Non-Deduction of Income Tax
This form is an application under Section 239A of the Income-tax Act, 1961, for a refund of tax deducted and paid to the Central Government. It requires detailed particulars of the applicant, including status, residential status, PAN or Aadhaar, and contact details. It also requests information about the deductee, the agreement or arrangement under which tax was deducted, transaction details, and the tax deducted. The applicant must explain why no tax was required to be deducted and provide details of any similar refunds in the past three years. A declaration of accuracy and the applicant's capacity to file the application is required.
Form No. - 30
Income Tax
Form for Claiming Tax Refund Under Income Tax Act, 1961 Omitted; Accurate Residency Declaration Required
This a now-omitted form for claiming a tax refund under the Income Tax Act, 1961. The form required the claimant to provide their total income, the corresponding tax chargeable, and the tax paid, requesting a refund of the excess amount. The claimant had to declare their residency status and ensure the application was accurate. The claim needed to be accompanied by a return of income unless already submitted. Non-residents with income taxed at source were to file claims with the Non-resident Refund Circle in Bombay. Additional documentation was required for income involving tax deductions.
Form No. - 30A
Income Tax
Undertaking Form Under Section 230(1) of Income-tax Act for No Objection Certificate and Tax Compliance Agreement
This document is a form of undertaking required under Section 230(1) of the Income-tax Act, 1961, for obtaining a no objection certificate. The undersigned agrees to pay any taxes due under various tax acts, including the Wealth Tax Act, Gift Tax Act, Income Tax Act, and Expenditure Tax Act, for income earned during employment. The undersigned accepts the tax amount certified by the Assessing Officer as conclusive and agrees that the undertaking remains effective despite any changes in circumstances. The Central Government may recover due taxes from the undersigned without needing to exhaust legal proceedings against the assessee.
Form No. - 30B
Income Tax
India Issues No Objection Certificate Under Section 230(1) for Non-Domiciled Individuals Traveling Abroad.
This document is a No Objection Certificate (NOC) issued by the Government of India under Section 230(1) of the Income-tax Act, 1961. It certifies that the Income-tax Department has no objection to a person not domiciled in India leaving the country by air, sea, or land. The certificate includes the individual's full name, their father or husband's name, and their passport or emergency certificate number. It specifies the validity period for the journey. The certificate is signed and sealed by the prescribed authority.
Form No. - 30C
Income Tax
Form for Reporting Under Section 230(1A) of Income-tax Act for Individuals Traveling Abroad: Key Details Required
This form is used to provide details under section 230(1A) of the Income-tax Act, 1961, for individuals traveling outside India. It requires the applicant to furnish personal information, including their full name, addresses, relationship status, business or profession in India, and either their Permanent Account Number (PAN) or Aadhaar Number. If the applicant's income is not taxable or they are not required to have a PAN or Aadhaar, they must provide a certificate. The form also requests details about the purpose and duration of the visit abroad, and passport or emergency certificate information. The applicant must declare the accuracy of the information provided.
Form No. - 31
Income Tax
Application Form No. 31: Obtain Tax Clearance Certificate under Income-tax Act 1961 with Updated Requirements Since September 2019.
This document is an application form (Form No. 31) for obtaining a Tax Clearance Certificate under the Income-tax Act, 1961. It is addressed to the Assessing Officer and requires the applicant to provide personal and professional details, including name, identification numbers (PAN or Aadhaar), addresses, family information, business details, travel history, and passport information. The applicant must declare the accuracy of the information provided. The form includes a note about a substitution made to the form's requirements effective from September 1, 2019.
Form No. - 33
Income Tax
Income Tax Clearance Certificate Form: No Outstanding Liabilities or Satisfactory Payment Arrangements Required for Travel Dates
This document is a clearance certificate form under the Income-tax Act, 1961, issued by the Government of India. It certifies that the applicant either has no outstanding tax liabilities or has made satisfactory arrangements for tax payments under various tax acts, including the Wealth-tax Act, Gift-tax Act, Income-tax Act, and Expenditure-tax Act. The certificate is valid for specified travel dates and includes fields for the applicant's full name, father's or husband's name, Permanent Account Number or Aadhaar Number, and passport or emergency certificate number. The form is completed by an Assessing Officer and includes space for official seals and signatures.
Form No. - 34A
Income Tax
Application for Certificate Under Section 230A(1) of Income-tax Act: Requires Tax History, Liabilities, and Property Details.
This document is an application form for obtaining a certificate under Section 230A(1) of the Income-tax Act, 1961. The form requires the applicant to provide various details, including personal information, tax assessment history, existing tax liabilities, and particulars of property transactions. It also asks for information about the applicant's involvement in firms, associations, or companies and any property transfers. The application must be signed by the applicant or an authorized representative and submitted in duplicate with relevant documents. The Assessing Officer verifies the application, ensuring no outstanding tax liabilities that could affect tax recovery.
Form No. - 34B
Income Tax
Apply for Case Settlement Under Section 245C(1) of Income-tax Act, 1961: Key Details and Submission Requirements
The document is a form for applying for the settlement of cases under section 245C(1) of the Income-tax Act, 1961, submitted to the Settlement Commission. It requires details such as the applicant's name, address, Permanent Account Number, status, jurisdictional Commissioner, assessment years, and proceedings related to the settlement. The form also mandates a full disclosure of undisclosed income, the manner of its derivation, and the additional tax payable. It must be submitted in quintuplicate with a fee and accompanied by specific financial documents. The application cannot be withdrawn once submitted.
Form No. - 34BA
Income Tax
Notify Assessing Officer of Settlement Commission Application Using Form 34BA Under Section 245C of Income-tax Act, 1961.
Form 34BA is used to inform the Assessing Officer about an application made to the Settlement Commission under Section 245C of the Income-tax Act, 1961. The form requires personal information, including the applicant's Permanent Account Number or Aadhaar Number, address, and contact details. It also includes details about the assessment jurisdiction, such as the designation of the Assessing Officer and the relevant assessment years. The applicant must certify the submission of the application to the Settlement Commission, providing details like the receipt number and method of submission. This form has undergone amendments, as noted in the notifications.
Form No. - 34BB
Income Tax
Notify Withdrawal of Settlement Application via Form 34BB Under Section 245C, Verify Details Per Section 140, Income-tax Act
Form No. 34BB is used to notify the exercise of the option to withdraw a pending application for settlement under section 245C of the Income-tax Act, 1961. The applicant confirms that the application was not declared invalid under section 245D(2C) and no order was issued under section 245D(4) before January 31, 2021. The form requires the applicant's verification, including their full name, capacity, and competency to verify under section 140 of the Act. The form must be signed and dated, with the applicant's designation and address provided.
Form No. - 34BC
Income Tax
Application to Dispute Resolution Committee Under Rule 44DAB: Key Details for Income Tax Dispute Submission
This form, Form No. 34BC, is an application to the Dispute Resolution Committee under rule 44DAB of the Income Tax Act. It requires personal and contact information of the applicant, details of the income tax order being disputed, and specifics about the assessed income, additions, and any disputed amounts. The form also asks if any other related applications are pending, details of taxes paid, and a statement of facts with supporting evidence. Applicants must include grounds for the application, details of application fees paid, and verification of the information provided.
Form No. - 34C
Income Tax
Non-Resident Applicants: How to Seek Advance Tax Ruling Under Section 245Q(1) of the Income-tax Act, 1961
The document is a form for non-resident applicants seeking an advance ruling under section 245Q(1) of the Income-tax Act, 1961. It requires applicants to provide personal and contact information, details of their residency status, and the basis for their non-resident claim. The form also asks for information about the applicant's parent companies, relevant tax identification numbers, and the tax authorities overseeing their cases. Applicants must submit questions related to specific transactions for which they seek an advance ruling and include a detailed statement of facts and legal interpretations. The form must be signed and verified by the applicant or an authorized representative.
Form No. - 34D
Income Tax
Resident Seeks Advance Tax Ruling on Non-Resident Transactions under Section 245Q(1), Income-tax Act, 1961.
The form is an application for a resident applicant seeking an advance ruling on transactions with a non-resident under Section 245Q(1) of the Income-tax Act, 1961. It requires details such as the applicant's name, contact information, status, jurisdictional tax authorities, and identification numbers. It also asks for information about the non-resident involved in the transaction, including their identification and parent company details. The form requires the applicant to state the legal or factual questions for the ruling, provide relevant facts and interpretations, and attach supporting documents. The application must be signed and verified, with proof of fee payment included.
Form No. - 34DA
Income Tax
Form for Advance Ruling: Section 245Q(1) Income-tax Act Applicants Must Provide Transaction Details and Legal Questions
The document is a form for resident applicants seeking an advance ruling under section 245Q(1) of the Income-tax Act, 1961. It requires applicants to provide personal and transaction details, including name, address, contact information, tax identification numbers, and the nature of the transaction. Applicants must specify the legal or factual questions for which they seek a ruling and provide relevant facts, legal interpretations, and any existing court decisions related to the matter. The form must be signed, verified, and accompanied by proof of fee payment. It includes detailed instructions on completing the form and submitting supporting documents.
Form No. - 34E
Income Tax
Application Process for Advance Tax Ruling Under Section 245Q(1) of Income-tax Act: Key Steps and Requirements
This application process for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961, as specified by the Central Government. It includes detailed instructions for residents within certain categories to apply to the Board for Advance Rulings. The form requires the applicant's personal and contact information, tax details, and specifics about the legal questions for which the ruling is sought. It also mandates the submission of relevant documents and payment details. The form must be signed and verified by the applicant or an authorized representative, with specific guidelines for different types of applicants, such as individuals, companies, or associations.
Form No. - 34EA
Income Tax
Guide to Applying for Advance Tax Ruling Under Section 245Q(1) of the Income-tax Act: Steps, Requirements, and Fees.
The application process for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961. It includes detailed instructions for individuals and entities such as Hindu undivided families, companies, and associations of persons. Applicants must provide personal and tax-related information, details of the arrangement requiring the ruling, and the expected tax benefits. The form requires a declaration that the issue is not pending before any tax authority or court. It also specifies the required signatures and digital submissions, along with payment details for the application fee.
Form No. - 34F
Income Tax
Indian Residents Use Form No. 34F for Mutual Agreement on International Tax Disputes; Requires Detailed Applicant Information
Form No. 34F is an application for Indian residents seeking to invoke the mutual agreement procedure under international tax agreements. It is submitted to the Competent Authority in India, detailing grievances against a foreign tax authority. The form requires information such as the applicant's name, identification numbers, assessment years, and details of the foreign tax authority involved. Applicants must provide supporting documents and declare the accuracy of the information. The form allows individuals to address tax disputes under specific international agreements, seeking resolution through mutual agreement between India and the concerned foreign country or territory.
Form No. - 35
Income Tax
Filing Appeal to Commissioner Under Income-tax Act 1961 Using Form No. 35: Requirements and Verification Explained
Form No. 35 is used for filing an appeal to the Joint Commissioner (Appeals) or the Commissioner of Income-tax (Appeals) under the Income-tax Act, 1961. It requires personal information, details of the order being appealed, and information about any pending appeals. The form also asks for specifics about the assessed income, penalties, and taxes paid. It includes sections for the statement of facts, grounds of appeal, and any additional evidence. The form requires verification by the appellant, confirming the truthfulness of the information provided and noting any delay in filing the appeal along with the appeal fees paid.
Form No. - 36
Income Tax
Form for Filing Income Tax Appeal: Details, Procedures, and Requirements for Appellant and Respondent
The document is a form used for filing an appeal to the Income Tax Appellate Tribunal, detailing the necessary information and procedures. It requires personal details of both appellant and respondent, such as name, address, and identification numbers. The form includes sections for appeal details, disputed amounts, grounds of appeal, and tax effects. It outlines the requirements for accompanying documents and fees based on the assessed income. The form must be submitted in triplicate, with specific instructions for language and format. It also provides a verification section for the appellant to declare the accuracy of the information provided.
Form No. - 36A
Income Tax
File Memorandum of Cross-Objections: Submit Triplicate Forms with PAN, Aadhaar, Appeal Details, and Verification for ITAT.
The document is a form for filing a memorandum of cross-objections to the Income Tax Appellate Tribunal. It requires detailed information from both the appellant and respondent, including personal details like PAN or Aadhaar number, address, and contact information. The form also captures details about the appeal, such as the assessment year, disputed amounts, and grounds for cross-objections. It includes sections for verification and signature by the respondent or their authorized representative. The memorandum must be submitted in triplicate and can be filed in English or Hindi, depending on the tribunal's location.
Form No. - 37
Income Tax
Guidance on Filing Reference Applications under Section 256(1) of Income-tax Act: Steps, Required Details, and Fees
This procedure for filing a reference application under Section 256(1) of the Income-tax Act, 1961, to the Income-tax Appellate Tribunal. The form requires details such as the applicant's and respondent's names, the state of filing, and appeal information. It includes sections for stating admitted facts and questions of law arising from a tribunal's order, which the applicant seeks to refer to the High Court. The form must be accompanied by a specified fee, dependent on the initiation date of the assessment proceedings, and requires submission of relevant documents.
Form No. - 37EE
Income Tax
Section 269AB(2) Omitted: No More Registration of Property Transfer Statements Under Income-tax Act, 1961.
The requirements for registering a statement with the competent authority under section 269AB(2) of the Income-tax Act, 1961, which has been omitted as per a 2021 notification. The form, previously known as Form No. 37EE, required details such as the names and addresses of the transferor and transferee, property description, transaction details, and fair market value. It also required signatures and verification by involved parties, and the submission of supporting documents. The form aimed to capture information on property transfers involving cooperative societies, companies, or other associations.
Form No. - 37F
Income Tax
Filing Appeals to Income Tax Appellate Tribunal: Key Procedures, Required Documents, and Language Options Explained.
The form and procedure for filing an appeal to the Income Tax Appellate Tribunal against an order from a competent authority. Key details include the appellant and respondent information, the date of the order, service date, and addresses for notices. The appellant must specify the relief claimed and grounds of appeal. The form must be submitted in triplicate with a fee, depending on when the property proceedings commenced. Appeals can be written in English or Hindi, depending on the tribunal's location. Additional notes guide the submission process and necessary documentation.
Form No. - 37G
Income Tax
Section 269P(1): Details Required for Property Transfer Statements Omitted as of July 29, 2021
The requirements for a statement to be submitted to the registering officer under section 269P(1) of the Income-tax Act, 1961, concerning property transfers. It includes details about the transferor and transferee, property description, type of land, building specifics, occupants, interested parties, transfer consideration, and market value. It also addresses exchanges, relationships between parties, and agreements to sell. The form requires the transferee's signature and verification of the information's accuracy. This form was omitted by a notification dated July 29, 2021.
Form No. - 37H
Income Tax
Registering Officers Must Report Property Transfers Under Section 269(2)(b) of Income-tax Act; Form 37H Omitted.
Fortnightly returns under section 269(2)(b) of the Income-tax Act, 1961, require registering officers to report on documents related to the transfer of immovable property. The form, previously known as Form No. 37H, was omitted following Notification No. 83/2021. It included details such as the registration number, transferee's name, stated consideration, and property value for stamp duty purposes. Officers certified the accuracy of these details and ensured compliance with the requirement to obtain statements in Form No. 37G. The form also required the inclusion of income-tax clearance certificates for transactions exceeding 50,000.
Form No. - 37I
Income Tax
Agreement for Transfer of Immovable Property Under Income-tax Act, 1961, Section 269UC Outlines Terms and Conditions
The document is a statement of agreement for the transfer of immovable property under the Income-tax Act, 1961, specifically section 269UC. It outlines an agreement between unnamed transferors and transferees for the transfer of property, detailing the mode of transfer, consideration, and other terms. The document includes particulars of both parties, a description of the property, and verification of the agreement. It requires signatures from both parties and includes an annexure with detailed information about the transaction, property, and any encumbrances. The agreement must be signed by authorized individuals and communicated to the appropriate authority.
Form No. - 38
Income Tax
Income-tax Practitioners' Register: Documenting Professional Details, Conduct, and Punishments per Section 288(5)(b) in Form No. 38.
Form No. 38 is a register maintained by the Chief Commissioner or Commissioner of Income-tax for income-tax practitioners. It includes columns for the practitioner's full name, residential and professional addresses, partnership details if applicable, qualifications, date of entry in the register, and the signature of the Chief Commissioner or Commissioner. The form also records any punishments under section 288(5)(b) and has a section for additional remarks. This register is used to document and manage the professional details and conduct of income-tax practitioners.
Form No. - 39
Income Tax
Apply to Become an Authorized Income-Tax Practitioner: Qualifications, Personal Details, and Verification Required Under Income-Tax Act, 1961
This document is a form for individuals applying to become authorized income-tax practitioners under the Income-tax Act, 1961. Applicants must provide personal details including their full name, father's name, residential and professional addresses, and details of any firm partnerships. They must certify their qualifications, either through passing an Accountancy Examination or having practiced as an income-tax practitioner before April 1, 1962. Applicants must also declare that they have not previously applied for registration with any other Chief Commissioner of Income-tax. The form requires the applicant's signature and a verification statement affirming the truthfulness of the information provided.
Form No. - 40
Income Tax
Certificate of Registration Issued for Authorized Income-Tax Practitioner Under Income-Tax Act, 1961, Rule 55
This document is a Certificate of Registration under Income Tax Form No. 40, as per rule 55. It certifies the registration of an individual as an authorized income-tax practitioner under the Income-tax Act, 1961. The certificate includes the registration number of the practitioner and is issued by the Chief Commissioner or Commissioner of Income-tax, with an official seal. Specific personal details such as the name, parentage, and address of the individual are omitted.
Form No. - 40A
Income Tax
Nomination Form 40A: Essential Details for Provident or Gratuity Funds, Witness Signatures Required, Full Amount Coverage
Form No. 40A is a nomination form for provident or gratuity funds under income tax rules. It requires the employee to provide personal details such as name, sex, religion, marital status, date of birth, and permanent address. The employee nominates individuals to receive fund amounts in the event of their death, specifying each nominee's relationship, age, and share of the funds. The form includes certifications for individuals without families or with dependents, and it requires signatures from two witnesses and a trustee or authorized person. Inapplicable words are to be deleted, and the form must cover the entire amount payable.
Form No. - 40B
Income Tax
Form 40B: Update Your Provident or Gratuity Fund Nominees with New Details and Certifications Under Income Tax Rules.
Form 40B is used to modify nominations for provident or gratuity funds under income tax rules. The form allows an individual to cancel previous nominations and designate new nominees to receive the fund amounts in the event of their death. It requires details such as the nominees' names, addresses, relationships, ages, and the share of the fund or gratuity each nominee is to receive. The form includes certifications regarding family status and dependents and must be signed by the employee and witnessed by two individuals. A trustee or authorized person must certify the declaration.
Form No. - 40C
Income Tax
Application for Fund Recognition: Details Required Under Fourth Schedule, Income-tax Act, 1961, Including Trustees and Contributions Info
This document is an application form (Form No. 40C) for the recognition of a fund under Part A of the Fourth Schedule to the Income-tax Act, 1961. It requires details about the fund, including its name, Permanent Account Number, creation date, and the employer's information such as name, address, business type, and principal place of business. It also seeks information on the number of employees, both in India and abroad, contributing to the fund, and details about the fund's trustees. The form asks whether the fund is irrevocable, the percentage contributions by employees and employers, and whether the establishment is covered under the Employees' Provident Fund and Miscellaneous Provisions Act, 1952. Additional details about previous recognition, fund corpus, investment patterns, and any existing approved superannuation or gratuity funds are also required. The form concludes with a verification statement by the trustees affirming the accuracy of the information provided.
Form No. - 41
Income Tax
Form No. 41 Tracks Provident Fund Accounts: Contributions, Withdrawals, Interest, and Income Additions Detailed
Form No. 41 is used for maintaining accounts of subscribers to a recognized provident fund. It records details such as the date of joining the fund, account closure, payments to employees, and lapses to employers. The form tracks monthly contributions from both employees and employers, including contingent contributions, and calculates total amounts and interest. It also accounts for adjustments due to temporary and non-repayable withdrawals. The form specifies limits on employer and employee contributions and interest, and notes any additions to total income. It includes sections for non-repayable and temporary withdrawals, detailing advances, repayments, and interest.
Form No. - 42
Income Tax
Employers Appeal Provident Fund Recognition Refusal Under Income-tax Act, 1961; Form 42 Requires Grounds and Fee
This document is an appeal form (Form No. 42) addressed to the Secretary of the Central Board of Direct Taxes in New Delhi. It is used by employers seeking to challenge the refusal or withdrawal of recognition of a provident fund by the Chief Commissioner or Commissioner of Income-tax under the Income-tax Act, 1961. The form requires the petitioner to provide grounds for the appeal and declare the truthfulness of the statements. A fee of one hundred rupees must accompany the appeal, paid through a specified banking process. The appeal requests the Central Board to direct the tax authorities to grant or continue recognition of the provident fund.
Form No. - 43
Income Tax
Employer Appeals Income Tax Refusal of Superannuation Fund Approval under Income-tax Act, 1961; Seeks Board Reversal.
This form is an appeal to the Central Board of Direct Taxes against the refusal or withdrawal of approval for a superannuation fund by the Chief Commissioner or Commissioner of Income-tax. The petitioner, an employer conducting business, seeks to overturn the decision under the Income-tax Act, 1961, by providing grounds for appeal. The appeal must be accompanied by a fee of one hundred rupees, paid through an authorized bank, and the triplicate challan should be sent to the Board. The form requires the appellant to declare the truthfulness of the information provided.
Form No. - 44
Income Tax
Employer Appeals CBDT Decision on Gratuity Fund Approval Under Income-tax Act, 1961; Seeks Reconsideration of Commissioner's Refusal
This form is an appeal to the Central Board of Direct Taxes against the refusal or withdrawal of approval for a gratuity fund by the Chief Commissioner or Commissioner of Income-tax. The employer, whose business details are omitted, seeks approval under specific rules of the Income-tax Act, 1961. The appeal includes grounds for reconsideration and requests the Board to instruct the Commissioner to grant or continue approval. The form requires a declaration of truthfulness by the petitioner and must be accompanied by a fee paid through a specified banking process.
Form No. - 45
Income Tax
Tax Authorities Authorized for Searches Under Section 132 of Income-tax Act and Rule 112(1) for Undisclosed Income
This document is a warrant of authorization under Section 132 of the Income-tax Act, 1961, and Rule 112(1) of the Income-tax Rules, 1962, directed to tax authorities such as the Deputy Director, Deputy Commissioner, Assistant Director, or Income-tax Officer. It authorizes these officials to search specified premises or individuals suspected of possessing undisclosed income or property, including money, bullion, or valuable items. The warrant allows for entry, search, seizure of relevant documents or assets, and examination of records. It also permits the requisition of police or government officers to assist in executing these actions under the Income-tax Act.
Form No. - 45A
Income Tax
Tax Officials Authorized to Search for Undisclosed Assets Under Section 132 of Income-tax Act, 1961
This document is a warrant of authorization under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961. It authorizes designated tax officials to search specified premises and individuals suspected of concealing books of account, documents, money, bullion, jewelry, or other valuable items that may not have been disclosed for tax purposes. The warrant allows officials to enter and search premises, seize relevant items, mark identification on documents, and make copies or extracts. It also permits requisitioning police or central government officers for assistance in executing these tasks to protect revenue interests.
Form No. - 45B
Income Tax
Tax Officers Empowered to Search and Seize Under Section 132(1A) of Income-Tax Act 1961 for Concealed Assets Investigation
The document is a Warrant of Authorization under section 132(1A) of the Income-tax Act, 1961, empowering specified tax officers to search and seize books of account, documents, money, bullion, jewelry, or other valuable items suspected of being concealed. The authorization allows entry and search of specified premises or vehicles and examination, marking, copying, and seizure of relevant items. Officers are also instructed to make inventories and convey seized items to the appropriate tax authorities. The warrant permits requisitioning assistance from police or government officers to execute these tasks. The authorization is issued by a Chief Commissioner or Commissioner of Income-tax.
Form No. - 45C
Income Tax
Warrant Issued Under Section 132A of Income-tax Act for Seized Undisclosed Income Documents by Tax Officials.
A warrant of authorization under section 132A of the Income-tax Act, 1961, is issued to a Deputy Director, Deputy Commissioner, Assistant Director, Assistant Commissioner, or Income-tax Officer. This warrant is based on information suggesting that an individual has failed to produce required books of account or documents despite being summoned or notified under relevant sections of the Income-tax Act. The documents or assets, believed to represent undisclosed income or property, have been taken into custody by an officer or authority. The warrant authorizes the designated officer to obtain these documents or assets for tax proceedings.
Form No. - 45D
Income Tax
Businesses Must File Form 45D Under Section 133B: Key Details Required Include PAN, Sales Data, and Employee Count.
Form 45D requires businesses or professionals to provide specific information to the income-tax authority under section 133B of the Income-tax Act, 1961. It includes details such as the name, address, and contact information of the business, the nature and status of the business, and the names of key individuals involved. It also requires the Permanent Account Number, assessment details, property acquisition information, employee count, bank accounts, sales data, stock value, vehicle ownership, and income from all sources. The form must be signed by a responsible individual and filled in duplicate, with certain exemptions for those who have already filed returns for the preceding assessment year.
Form No. - 46
Income Tax
Form 46: Application for Income Tax Info under Section 138(1)(b), Requires Assessee Details and Reason for Request
Form No. 46 is an application for obtaining information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961. It is addressed to the Chief Commissioner or Commissioner of Income-tax. The applicant must provide the name, status, and complete address of the assessee for whom information is sought, specifying the assessment year starting from April 1st. The form requires the applicant to state the reasons for seeking this information. Each application must pertain to a single assessee and assessment year, and the status of the person must be indicated, such as individual or firm.
Form No. - 47
Income Tax
Form No. 47: Information Disclosure Under Section 138(1)(b) of Income-tax Act 1961, Subject to Public Interest Consideration.
Form No. 47 is used to provide information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961. It is issued by the office of the Chief Commissioner or Commissioner of Income-tax in response to an application requesting information for a specific assessment year. The form includes details such as the name and address of the assessee, their status, and the assessment year in question. The authority may refuse to furnish information if not deemed in the public interest, with the decision being communicated through this form.
Form No. - 48
Income Tax
Form No. 48: Notify Non-Availability of Info Under Section 138(1)(b) of Income-tax Act, 1961.
Form No. 48 is used to notify the non-availability of information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961. It is issued by the relevant tax office in response to an application requesting specific information related to a particular assessment year. The form informs the applicant that the requested information is either not available or that no assessment has been made for the specified assessment year. The form includes spaces for the office details, date, and signature, and requires the deletion of inappropriate words.
Form No. - 49
Income Tax
Refusal to Provide Information Under Clause (b) of Section 138(1) of Income-tax Act, 1961 Communicated via Form No. 49.
Form No. 49 is used to communicate the refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961. The form is addressed to an applicant who requested information for a specific assessment year. The refusal is based on the determination that providing the requested information is not in the public interest. The form includes spaces for the office details, date, and the signature of the official denying the request.
Form No. - 49A
Income Tax
Application Form for PAN Allotment in India: Amendments Under Rule 114 of Income-tax Act, 1961
The document is an application form for the allotment of a Permanent Account Number (PAN) for Indian citizens, companies, and entities incorporated or formed in India. It is governed by Rule 114 under the Income-tax Act, 1961. The form has undergone several amendments, including changes made by notifications in 2014, 2017, and 2018. These amendments reflect updates to the application process or requirements for obtaining a PAN, which is essential for tax identification and compliance in India.
Form No. - 49AA
Income Tax
Form 49AA Updated: New PAN Application Process for Foreign Individuals and Entities Under Rule 114 of Income Tax Regulations.
The application process for obtaining a Permanent Account Number (PAN) for individuals who are not citizens of India, as well as entities incorporated or formed outside India. It refers to Form 49AA, which has been updated through notifications in 2014 and 2018. The form is applicable under Rule 114 of the Income Tax regulations and is designed to facilitate tax identification for foreign individuals and entities engaged in financial transactions within India.
Form No. - 49B
Income Tax
Form 49B: Apply for TAN under Section 203A, Income-tax Act 1961; essential for tax deduction/collection at source.
Form 49B is an application used for obtaining a Tax Deduction Account Number (TAN) under Section 203A of the Income-tax Act, 1961. The form is available in both Word and PDF formats. It is essential for entities required to deduct or collect tax at source. Amendments to the form can be found in Notification No. 95/2019, effective from September 1, 2019.
Form No. - 49BA
Income Tax
Specified Funds and Brokers Must Submit Form 49BA Quarterly for Non-Residents Under Rule 114AAB
Form 49BA requires specified funds or stock brokers to submit a quarterly statement concerning non-residents under rule 114AAB. The form gathers details such as the name, category, and identification numbers of the fund or broker, along with information about the non-resident, including their name, contact details, address, and tax identification. A declaration by the fund or broker verifies the accuracy of the information. Attachments include a declaration from the non-resident as specified by rule 114AAB. The form has been updated by notifications in 2020 and 2021.
Form No. - 49C
Income Tax
Non-resident entities must file Form 49C annually under Section 285 of the Income-tax Act for liaison offices in India.
The document is an annual statement form under Section 285 of the Income-tax Act, 1961, specifically Form No. 49C, which is required for non-resident entities with liaison offices in India. It collects information about the financial year, details of the non-resident's head office and liaison office in India, including contact information, PAN, and tax identification numbers. It also requires details of the chartered accountant signing the annual activity certificate, officers in charge, employee compensation, agents, and transactions with Indian parties. The form ensures compliance with Indian tax regulations and requires verification by an authorized signatory.
Form No. - 49D
Income Tax
Indian Concerns Must Submit Form 49D Under Section 285A for Reporting Transfers and Financial Details
Form No. 49D is a document required under section 285A of the Indian Income Tax Act, which must be submitted by an Indian concern. It includes details such as the name, address, status, and tax identification numbers of the concern, as well as information about its holding entities. The form also requires reporting of transactions that result in the transfer of management or control rights and details of any share or interest transfers in entities deriving value from Indian assets. It mandates the submission of financial statements, asset valuations, and supporting documents. The form must be signed and verified by an authorized signatory.
Form No. - 52A
Income Tax
Form 52A: Mandatory for Film Producers to Report Financials Over Rs. 50,000 Under Section 285B Income-tax Act.
Form No. 52A is a statement required under section 285B of the Income-tax Act, 1961, for individuals involved in the production of cinematograph films or specified activities. It mandates producers to furnish details such as their name, status, tax identification numbers, and the number of films or activities undertaken in the relevant financial year. The form requires comprehensive information about each film or activity, including its nature, start and completion dates, and financial details of payments exceeding Rs. 50,000. It also includes a verification section to confirm the accuracy of the information provided.
Form No. - 54
Income Tax
Application Under Section 281A(2) of Income-tax Act for Certified Copy of Notice Related to Benami Property Rights
An application under section 281A(2) of the Income-tax Act, 1961, seeks a certified copy of a notice issued under sections 281A(1), 281A(1A), or 281A(1B). The form is addressed to the Chief Commissioner or Commissioner of Income-tax, requesting documentation related to a property held by a benamidar. The applicant intends to enforce rights to the property through legal action and has enclosed a treasury challan evidencing the payment of the prescribed fee. The form includes sections for the applicant's signature, Permanent Account Number, and address, with instructions to delete non-applicable sections.
Form No. - 55
Income Tax
Form for Tax Exemption Approval Under Section 10(23): Submit Association Details, Financials, and Activities to Income Tax Authorities.
The document is a form for associations or institutions seeking approval for tax exemption under section 10(23) of the Income Tax Act. It requires details such as the association's name, legal status, activities, income, and financial investments. The form asks whether the association engages in business activities, the nature of contributions received, and any benefits conferred to interested persons. It also requests audited accounts and income distribution information over the past three years. The application must be submitted to the Director General of Income-tax (Exemptions) via the relevant Commissioner of Income-tax, along with any additional required documents.
Form No. - 56
Income Tax
Trusts: Apply for Tax Exemption with Form No. 56; Submit Financials, Donations, and Business Activity Details
Form No. 56 is an application for trusts or institutions seeking exemption under specific sections of the Income Tax Act, 1961. It requires details such as the trust's name, address, legal status, objectives, and financial information, including audited accounts and income utilization. Applicants must provide information on foreign donations, tax assessments, and investments. The form also asks for details of any business activities and contributions received. It mandates the submission of supporting documents like the trust deed, registration certificates, and assessment orders. The application must be sent to the appropriate tax authority, with four copies and necessary enclosures.
Form No. - 56A
Income Tax
Venture Capital Fund Approval Process Outlined: Key Details and Documentation Required, Including Forms 56B and 56C Submission
The the application process for the approval of a Venture Capital Fund or Company, which has been omitted following a notification in July 2021. It includes details such as the name and address of the fund or company, formation details, objectives, capital structure, business activities, accounting policies, management details, and any legal involvements. The document requires verification and submission to the Director of Income-tax (Exemptions) with supporting documents like trust deeds, incorporation certificates, SEBI registration, and financial statements. The form also necessitates the completion of additional forms 56B and 56C.
Form No. - 56AA
Income Tax
Venture Capital Fund Approval Process Under Income Tax Regulations: Key Requirements and Necessary Documentation Explained
The application process for the approval of a Venture Capital Fund or Company under the Income Tax regulations, which was omitted by a notification in 2021. It includes requirements such as the name and address of the entity, formation details, objectives, capital structure, business activities, accounting policies, management details, and any legal involvements. Applicants must submit the form along with supporting documents like the trust deed or incorporation certificate, SEBI registration, financial statements for the past three years, and additional forms. The application is to be sent to the Central Board of Direct Taxes.
Form No. - 56B
Income Tax
Financial Form 56B Omitted in 2021: Template for Income Statement with Detailed Income and Expenses Removed
The a financial form previously identified as Form No. 56B, which was omitted by a notification in 2021. It provided a template for a condensed financial information income statement, detailing income sources such as dividends, trading, and other income, alongside various expenses like director's remuneration and fees for trusteeship, custodianship, and registrars. It calculated gross and net profit, depreciation, tax, profit after tax, income distribution, and retained earnings. Specific monetary values and years were to be filled in by the applicant, whose signature and designation were required.
Form No. - 56BA
Income Tax
Form No. 56BA Omitted: Notification No. 83/2021 Streamlines Financial Reporting Requirements for Income and Expenses Over Three Years.
The a financial form, previously known as Form No. 56BA, which has been omitted as per Notification No. 83/2021. It details a condensed financial information income statement over three years, covering sources of income such as dividends, trading, and capital gains, alongside various expenses including director's remuneration and fees for trusteeship, custodian, registrar, and other expenses. It calculates gross and net profit, tax, profit after tax, income distributed, and retained earnings. The form requires the applicant's signature and designation, as well as the date and place of completion.
Form No. - 56C
Income Tax
Form 56C for Asset and Liability Statements Removed in 2021; Details on Assets, Liabilities, and Net Worth Required.
The document is a form related to the statement of assets and liabilities, previously designated as Form No. 56C, which was omitted following a notification in 2021. It outlines the format for reporting fixed and current assets, including depreciation, net value, investments, cash, bank balances, and other assets. It also requires detailing current liabilities, net worth, paid-up capital, and free reserves. The form mandates the inclusion of full particulars of investments and compliance with specific conditions, with space for the applicant's signature and designation.
Form No. - 56CA
Income Tax
Form 56CA Details Asset and Liability Declarations, Emphasizes Compliance Under Rule 2DA, Omitted Notification from July 2021
Form 56CA, as referenced in the omitted statement, outlines the declaration of assets and liabilities for a specified period. It includes sections for fixed and current assets, current liabilities, net worth, liabilities, and capital raised. The form requires detailed information on investments, cash balances, and other financial specifics, with a focus on compliance with certain conditions under rule 2DA. The form also mandates the applicant's signature and designation, along with the date and place of submission. The notification omitting this form was issued on July 29, 2021.
Form No. - 56D
Income Tax
Application Form for Tax Exemption Under Sections 10(23C)(vi) and (via) for Educational and Medical Institutions
The document is an application form for educational or medical institutions seeking tax exemption under sections 10(23C)(vi) and (via) of the Income Tax Act. It requires details about the institution's legal status, objectives, trustees, geographic area of operation, financial accounts, and foreign donations. The form also asks for information on income utilization, investments, business activities, and any benefits conferred to interested persons. Applicants must submit supporting documents like trust deeds and assessment orders. The application is to be sent to the relevant tax authority, with specific submission guidelines based on the filing date.
Form No. - 56E
Income Tax
Application Process for Section 10(23G) Approval: Key Details Required from Infrastructure Enterprises for Tax Benefits
This application process for approval under section 10(23G) for enterprises engaged in developing, maintaining, and operating infrastructure facilities. It specifies the necessary details required from the applicant, such as the enterprise's name, address, incorporation details, business objectives, capital structure, and project agreements with government bodies. Additionally, it requests information on management, associate organizations, banking and auditing contacts, and any recent legal involvements. The application must be submitted to the Central Board of Direct Taxes with supporting documents like incorporation certificates, financial statements, and project agreements.
Form No. - 56F
Income Tax
Chartered Accountant Report Certifies SEZ Unit's Tax Deduction Under Section 10AA of Income-tax Act, 1961 for Assessment Year
The document is a report under Section 10AA of the Income-tax Act, 1961, prepared by a Chartered Accountant. It certifies the accounts of a business unit engaged in exports or services, located in a Special Economic Zone (SEZ), and claims a tax deduction for a specific assessment year. The report confirms the accuracy of the deduction amount based on the unit's financial records and export proceeds. It includes details such as the unit's location, business nature, turnover, profits, and export proceeds. The report also addresses whether export proceeds were brought into India within the stipulated time frame.
Form No. - 56FF
Income Tax
Form No. 56FF: Reporting Profits and Investments in Special Economic Zone Under Section 10A of Income-tax Act, 1961.
Form No. 56FF requires details under section 10A of the Income-tax Act, 1961, related to the Special Economic Zone Reinvestment Allowance Reserve Account. It mandates reporting eligible profits credited to the reserve account and amounts withdrawn for eligible and non-eligible purposes over several years. Additionally, it requires details of new plant or machinery acquired using funds from the reserve account, including supplier information and usage dates. The form concludes with a verification section for the proprietor, partner, or director of the undertaking, confirming the acquisition and payment details.
Form No. - 56G
Income Tax
Form for Verifying Deductions Under Section 10B for Export-Oriented Units: Financials, Compliance, and Certification Required.
The document is a form under the Income-tax Act, 1961, specifically related to section 10B, which pertains to deductions for export-oriented undertakings. It involves the examination of accounts and records of a business engaged in exporting articles, things, or computer software. The form requires verification of the undertaking's status as a 100% export-oriented unit, its registration details, and the computation of deductions claimed. The form includes an annexure detailing the undertaking's financials, such as turnover, profits, and export earnings. It also addresses compliance with foreign exchange regulations and requires certification by a qualified accountant.
Form No. - 56H
Income Tax
Report Confirms Section 10BA Income-Tax Deduction for Handmade Wooden Articles Export, Verifies Assessee's Records and Compliance
The document is a report under Section 10BA of the Income-Tax Act, 1961, related to the export of handmade wooden articles. It certifies the deduction claimed by the assessee for a specific assessment year based on foreign exchange sales proceeds. The report confirms the accuracy of the information provided, verified against the assessee's accounts and records. It includes details such as the assessee's name, business nature, export turnover, and compliance with foreign exchange regulations. The document also addresses whether the main raw material was imported and if deductions under other sections were previously claimed.
Form No. - 57
Income Tax
Tax Recovery Officer Issues Payment Notice Under Sections 222-223 of Income-tax Act 1961; 15-Day Payment Deadline Set
A certificate under sections 222 or 223 of the Income-tax Act, 1961, issued by the Tax Recovery Officer, notifies an individual of a due sum. The notice demands payment within 15 days, failing which recovery actions will be initiated as per sections 222 to 232 of the Act. The individual will also incur interest under section 220(2) and additional costs related to the recovery process. The arrears, including income tax, surcharge, additional tax, penalties, fines, and interest, specifying the amounts due for each category.
Form No. - 58A
Income Tax
Certificate of Expenditure for Donations Under Section 35AC, Confirming Compliance with Approved Project Costs and Reporting Requirements.
The document is a certificate of expenditure related to payments for eligible projects or schemes under section 35AC of the Income Tax Act, which has been omitted as per Notification No. 83/2021. It certifies that a donor has made a specified payment towards a notified project or scheme, detailing the amount, payment method, and project information. The certificate confirms that the donation is within the approved project cost by the National Committee. An annual statement of received donations and project details must be submitted to the National Committee and the donor by June 30 following the financial year of receipt.
Form No. - 58B
Income Tax
Section 35AC Certificate of Expenditure Form No. 58B Omitted by Notification No. 83/2021, Replaced Since 2019
A certificate of expenditure under section 35AC, previously detailed in Form No. 58B, has been omitted as per Notification No. 83/2021. This form was used by companies to certify expenses incurred on eligible projects or schemes, requiring details such as contributor information, Permanent Account Number or Aadhaar Number, expenditure amount, and project specifics. The certificate needed to be signed by a chartered accountant or a qualified auditor under the Companies Act. The form was replaced following Notification No. 95/2019, effective from September 1, 2019.
Form No. - 58C
Income Tax
Form 58C: Report Financial Compliance and Integrity Under Section 35AC of Income-tax Act, 1961
Form 58C is a report required under section 35AC of the Income-tax Act, 1961, to be submitted by an approved association or institution to the National Committee. The form includes details such as the name, PAN, and address of the association, and the reference number of approval. It inquires about complaints regarding financial irregularities, discrimination, or deviations from the original purpose of the association. It also asks whether the management has received undue personal benefits. The form concludes with a certification of the truthfulness of the information provided.
Form No. - 58D
Income Tax
Public Sector Entities Must Submit Form 58D for Eligible Projects Under Section 35AC of Income-Tax Act, 1961
Form 58D is a report to be submitted by a public sector company, local authority, or approved association under section 35AC of the Income-Tax Act, 1961. It details a notified eligible project or scheme approved by the National Committee. The form requires information on the project's name, organization details, PAN, communication address, notification details, objectives, and financial accounts. It includes sections on the project's performance, expenditure, donations, achievements, targets, and reasons for any shortfalls. The form must be certified by the principal officer of the organization managing the project.
Form No. - 59
Income Tax
Public Companies Apply for Equity or Debenture Issues Under Sections 80C(2)(xix) or 88(2)(xvi) of Income-tax Act
This form is an application for public companies seeking approval for equity or debenture issues under sections 80C(2)(xix) or 88(2)(xvi) of the Income-tax Act. It requires details such as the company's name, address, incorporation details, business nature, net worth, and proposed capital raise. Companies must specify if the issue qualifies as an 'infrastructure facility' and provide investment sources, development schedules, and accounting policies. Information on management, including directors and key personnel, as well as banking and auditing contacts, is also required. The application must be submitted with supporting documents to the Board.
Form No. - 59A
Income Tax
Mutual Fund Application for Public Company Investments: Requires SEBI Registration, Tax Notifications, and Director Qualifications Under Income-tax Act.
This form is an application for mutual funds seeking approval to invest in eligible public company issues under specific sections of the Income-tax Act. It requires details about the mutual fund, including its name, registered office, trustees, and objectives. The form asks for information on SEBI registration, tax notifications, custodians, and the asset management company, including directors' qualifications and experience. It also requires details of past and proposed schemes, public company subscriptions, and associated bankers and auditors. The form must be signed by an authorized signatory, certifying the accuracy of the information provided, and submitted to the Board in duplicate.
Form No. - 60
Income Tax
Understanding Form No. 60: Declaration for Transactions Without PAN Under Rule 114B of Income-Tax Rules, 1962
Form No. 60 is a declaration for individuals or entities, excluding companies or firms, without a Permanent Account Number (PAN) who engage in transactions specified under rule 114B of the Income-tax Rules, 1962. The form requires personal details, transaction specifics, and supporting documents for identity and address verification. It includes a verification statement affirming the accuracy of the provided information. The form outlines penalties for false declarations and conditions under which the declaration is unacceptable, such as when income exceeds non-taxable limits without a PAN application. Various documents can support identity and address claims, depending on the applicant's category.
Form No. - 61
Income Tax
Form No. 61: Declaration for Non-Taxable Agricultural Income Transactions, Requires Detailed Reporting and Accurate Data Submission
Form No. 61 is a declaration for individuals with agricultural income who are not subject to income tax on specified transactions. It requires detailed information about the reporting person, including their name, identification number, and registration details. The form also includes particulars of the principal officer, financial transactions, and the person being reported. It specifies validation requirements for each data element, ensuring all necessary information is provided. The form outlines transaction details such as date, type, and amount, and mandates the use of specific codes for various elements. Instructions emphasize the importance of accurate data submission for validation and reporting purposes.
Form No. - 61A
Income Tax
Form 61A Defines Reporting Rules for Financial Transactions Under Section 285BA(1) of the Income-tax Act, 1961
Form 61A under section 285BA(1) of the Income-tax Act, 1961, outlines the reporting requirements for specified financial transactions. It includes details of the reporting entity, statement specifics, principal officer information, and aggregated financial transaction data. The form captures various transaction types, including bank accounts, immovable property, and financial products, requiring information on transaction dates, amounts, and related entities. It mandates the reporting of cash transactions, account summaries, and property dealings, ensuring compliance with tax regulations. The form is structured to collect comprehensive data for tax authorities to monitor financial activities effectively.
Form No. - 61B
Income Tax
Statement of Reportable Account under Section 285BA of Income-tax Act, 1961; Form 61B per Rule 114G.
This document is a Statement of Reportable Account as required under sub-section (1) of section 285BA of the Income-tax Act, 1961. It is associated with Form 61B and is governed by sub-rule (8) of rule 114G. The form was initially introduced through Notification No. 62/2015 dated August 7, 2015, and later revised by Notification No. 48/2016 dated June 20, 2016, replacing the old version of Form 61B.
Form No. - 62
Income Tax
Form No. 62: Certification of Production Levels for Amalgamated Companies Post-Amalgamation, Verified by Accountant
The document is a certificate form (Form No. 62) required under income tax regulations, to be completed by the principal officer of an amalgamated company and verified by an accountant. It confirms the achievement and maintenance of a prescribed production level post-amalgamation. It includes details about the amalgamated and amalgamating companies, such as names, addresses, permanent account numbers, business nature, and production capacity. The form requires verification of production levels for five years following the amalgamation. The principal officer and accountant must sign and date the form, certifying the accuracy of the provided information.
Form No. - 63
Income Tax
Form for Mutual Funds Income Distribution Omitted by Notification; Previously Required Details Under Rule 12B.
The document is a form previously required to be submitted to the designated Assessing Officer under Rule 12B of the Income-tax Rules, 1962, concerning income distributed by mutual funds. It included details such as the registered office address, Permanent Account Number, scheme name, unit details, income distribution, tax payable under section 115R, and interest under section 115-S. It required audited accounts and a declaration by an authorized person and an accountant's verification. This form was omitted by a notification dated July 29, 2021.
Form No. - 63A
Income Tax
Form 63A No Longer Required for Mutual Fund Income Distribution as per Notification No. 83/2021
Form No. 63A, previously required under Rule 12B of the Income-tax Rules, 1962, was to be submitted to the designated Assessing Officer concerning income distributed by mutual funds. It required detailed information about the mutual fund, including its name, address, trustees, SEBI registration details, and specifics of income distribution. The form also necessitated the attachment of audited accounts and declarations from the responsible individual and accountant. This form was omitted as per Notification No. 83/2021 dated July 29, 2021.
Form No. - 63AA
Income Tax
Form 63AA Omitted: Securitization Trusts No Longer Required to Report Income Distribution Details per Notification No. 83/2021.
Form 63AA, previously required under Indian tax regulations, outlined the details a securitization trust must furnish regarding income distribution. It included information such as the trust's name, address, PAN, setup date, regulatory compliance, and income details. The form required disclosure of income from securitization activities, distributed income, tax, and interest payable. It also mandated the inclusion of audited accounts and a declaration by an authorized individual verifying the accuracy of the information. This form was omitted as per Notification No. 83/2021, effective from July 29, 2021.
Form No. - 64
Income Tax
Form 64: Report Venture Capital Income Distribution as per Section 115U, Income-tax Act, 1961. Include SEBI Registration.
The document is a form, Form No. 64, required under section 115U of the Income-tax Act, 1961, for reporting income distributed by a Venture Capital Company or Fund. It requires details such as the name and address of the company or fund, its Permanent Account Number, previous year ending, and registration details with SEBI. It also asks for information on investments, income types (long-term and short-term capital gains, dividends, other income), and the distribution of income to investors. The form must be verified by a competent authority and accompanied by supporting documents like registration certificates and audited accounts.
Form No. - 64A
Income Tax
Business Trusts Must File Form 64A Under Section 115UA for Income Distribution Details and Compliance
Form No. 64A is a statement of income distributed by a business trust, as required under section 115UA of the Income-tax Act, 1961. It includes the trust's name, address, PAN, trustees' details, and registration date with SEBI. The form details the aggregate income from various sources, including interest, rent, and dividends, and specifies the proportion of each to the total income. It also lists the unit holders receiving distributions, with their names, addresses, and identification numbers. The form requires attachments like the SEBI registration certificate, trust deed, and audited accounts. A declaration verifies the accuracy of the information provided.
Form No. - 64B
Income Tax
Business Trusts Must Report Income Distribution to Unit Holders via Form 64B as per Section 115UA.
This document is Form No. 64B, an e-Form under the Income-tax Act, 1961, detailing the income distributed by a business trust to its unit holders as required by section 115UA. It includes fields for the unit holder's and the business trust's names, addresses, and identification numbers. The form specifies the distribution details, including amounts and types of income such as interest, rent, or dividends, and other income categories. It also requires a declaration by the person furnishing the statement, affirming the accuracy and completeness of the information provided.
Form No. - 64C
Income Tax
Form 64C: Reporting Income Distributed by Investment Funds to Unit Holders Under Section 115UB of Income-tax Act, 1961
The document is a form (Form No. 64C) required under the Income-tax Act, 1961, detailing the income distributed by an investment fund to a unit holder as per section 115UB. It includes the unit holder's and investment fund's identifying information, such as name, address, and PAN or Aadhaar number. The form specifies the income or loss paid or credited to the unit holder, categorized under different income heads like business, long-term capital gain, short-term capital gain, and other sources. It also includes details of any deemed loss as of March 31, 2019, to be passed to the unit holder.
Form No. - 64D
Income Tax
Investment Funds Must Use Form 64D Under Section 115UB to Report Income and Losses to Tax Authorities
The document is a form (Form No. 64D) required under section 115UB of the Income-tax Act, 1961, for investment funds to report income paid or credited. It includes fields for the investment fund's name, address, legal status, and registration details with regulatory bodies like SEBI or the International Financial Services Centres Authority. The form requires a detailed breakdown of the fund's income and losses across various categories, such as business profits, long-term and short-term capital gains, and other sources. It also necessitates details of unit holders receiving income or losses and mandates attachments of registration certificates and audited accounts.
Form No. - 64E
Income Tax
Form 64E: Report Securitisation Trust Income Under Section 115TCA of Income-tax Act 1961, Include Investor Details
The document is a form, Form No. 64E, required under Section 115TCA of the Income-tax Act, 1961, for reporting income paid or credited by a securitisation trust. It includes details such as the trust's name, address, legal status, and Permanent Account Number. It outlines the income details under various heads like income from house property, business profits, capital gains, and other sources. The form also requires information about investors receiving the income. It mandates attaching registration certificates and audited accounts. The form concludes with a declaration and verification section for the responsible individual completing the form.
Form No. - 64F
Income Tax
Form 64F for Reporting Income from Securitisation Trusts Under Section 115TCA: Essential Details and Tax Codes
The document is a form (Form No. 64F) used for reporting income distributed by a securitisation trust to an investor under Section 115TCA of the Income-tax Act, 1961. It requires details such as the investor's name, address, and identification number, as well as the trust's name, address, and PAN. The form includes a table for reporting income paid or credited to the investor, categorized under various heads like 'Income from House Property', 'Business or Profession', 'Long Term Capital Gain', 'Short Term Capital Gain', and 'Other Sources'. Codes for different capital gains tax rates are provided for accurate reporting.
Form No. - 65
Income Tax
Company's Application to Exercise or Renew Tonnage Tax Option Under Sections 115VP or 115VR of Income-tax Act, 1961
This document is an application form for a company to exercise or renew its option for the tonnage tax scheme under sections 115VP or 115VR of the Income-tax Act, 1961. The application is addressed to the Joint Commissioner of Income-tax. The form requires the applicant to provide details about the company, its ships, and its previous participation in the tonnage tax scheme. The form must be signed by an authorized person, such as the managing director or a director, and includes a verification statement affirming the truthfulness of the information provided. The application must be complete, with all required annexures and supporting documents.
Form No. - 66
Income Tax
Companies Must Comply with Section 115VW for Tonnage Tax Scheme Eligibility: Key Financial and Operational Data Required
The audit report under section 115VW of the Income-Tax Act, 1961, requires companies to provide detailed financial and operational data related to their shipping business. Key elements include the maintenance of separate books for qualifying ships, computation of relevant shipping income, and adherence to the 49% charter-in limit under section 115VV. The report also covers the tonnage tax reserve account, depreciation calculations for qualifying assets, and details of transactions with related parties. Additionally, it includes formulas for converting cargo capacity into net tonnage and outlines incidental activities contributing to shipping income. Compliance with these requirements determines eligibility for the tonnage tax scheme.
Form No. - 67
Income Tax
Claim Foreign Tax Credit Using Form No. 67: Report Overseas Income, Tax Paid, and Credits Under Tax Agreements.
Form No. 67 is used for reporting income from a country or specified territory outside India and claiming Foreign Tax Credit. It requires the assessee's name, identification number, address, and assessment year. The form details income sources, foreign tax paid, tax payable in India, and credits claimed under relevant sections and Double Taxation Avoidance Agreements. Part-B addresses prior foreign tax refunds due to loss carrybacks and disputes over foreign tax credits. The form must be verified by the assessee, who must attach proof of foreign tax payment or deduction.
Form No. - 68
Income Tax
Application for Immunity from Penalty Under Section 270AA(2) of Income-tax Act, 1961: Key Details and Requirements
This document is an application form under section 270AA(2) of the Income-tax Act, 1961, intended for individuals or entities seeking immunity from penalty and prosecution related to income tax assessments. It requires personal information, including name, Permanent Account Number or Aadhaar Number, address, and contact details. The form also demands details of the assessment order, such as the assessment year, section under which the order is passed, date of order and service, assessed income, and tax payable. Applicants must verify the information, declare no appeal has been filed, and sign the form, confirming their capacity to submit the application.
Form No. - 69
Income Tax
Apply for Income Recalculation: Form No. 69 for Section 155(18) - Key Details and Requirements Explained.
Form No. 69 is used for applying for the recomputation of income under sub-section (18) of section 155 of the Income Tax Act. It requires the applicant's name, PAN or Aadhaar, address, email, and mobile number. The form details the computation of total income without deductions for surcharge and cess, including various tax and income calculations. Verification by the applicant is required, affirming the accuracy and completeness of the information. The form must be filed separately for each predecessor or successor entity, if applicable, and is relevant for successor entities or legal heirs filing on behalf of a predecessor or deceased person.
Form No. - 70
Income Tax
Taxpayers Must File Form 70 for Income Tax Recomputed Under Section 155(18) with Payment Details
Form No. 70 is used to inform the Assessing Officer of the payment of tax on income recomputed under section 155(18) of the Income Tax Act. The form requires the taxpayer to provide details such as the assessment year, date of order, document identification number, amount of tax paid (including interest, surcharge, and cess), challan identification number, BSR code of the bank branch, and date of payment. The taxpayer must declare the accuracy of the information and request that the details be updated in the official records. This form was introduced by a notification effective from October 1, 2022.
Form No. - 71
Income Tax
Apply for TDS Credit: Form 71 Under Section 155(20) of Income Tax Act, Requires Detailed Applicant Info and Verification
Form No. 71 is an application under sub-section (20) of section 155 of the Income Tax Act for credit of tax deduction at source (TDS). It requires the applicant's details, including PAN, Aadhaar, residency status, contact information, and relevant assessment year. The form includes a table for reporting total income, specified income, tax rates, and deductions. The applicant must verify the information and declare that the specified income was included in the relevant assessment year's return and that no credit has been claimed in any other year. Separate forms are needed for each assessment year or predecessor entity.
Form No. - A-1
Central Excise
Apply for Central Excise Registration: New or Amend Existing Under Central Excise Rules, 2002. Provide Business and Financial Details.
The document is an application form for Central Excise Registration under the Central Excise Rules, 2002. It is used for new registrations or amendments to existing registrations. The form requires details about the business, including its category, constitution, address, and property rights. It also asks for financial information such as PAN, investment estimates, and bank account details. Additionally, it requires information about business transaction numbers from other government agencies and details of major excisable goods. The form includes a declaration section for the applicant to confirm the accuracy of the information provided and instructions for submission.
Form No. - A.R.E. 1
Central Excise
Application Form for Exporting Excisable Goods: Compliance, Verification, and Rebate Process Under Central Excise Rules, 2002
This document is an application form (A.R.E. 1) for the removal of excisable goods for export, as per the Central Excise Rules, 2002, and relevant notifications. It requires the exporter to provide details such as the consignment's destination, the manufacturer's information, package descriptions, and duty details. The form includes certification sections for Central Excise and Customs officers to verify the consignment's compliance with regulations. It also covers export by post and includes a section for the rebate sanction order, detailing the refund process. The form emphasizes the legal compliance and verification needed for exporting excisable goods.
Form No. - A.R.E. 2
Central Excise
Application for Removal of Goods for Export with Duty Rebate, Includes CENVAT Credit and Duty Drawback Declarations
This document is a combined application form (A.R.E. 2) for the removal of goods for export under a claim for a rebate of duty paid on excisable materials used in manufacturing and packing. It allows for the export of dutiable excisable goods under a rebate claim or bond without the payment of finished stage Central Excise Duty. The form requires details about the goods, the applicable rebates, and certifications from Central Excise and Customs officers. It includes declarations regarding CENVAT credit and duty drawback claims, along with instructions for submission and certification procedures by the relevant authorities.
Form No. - A.R.E. 3
Central Excise
Application for Transfer of Excisable Goods under Rule 20(2), Central Excise Rules 2002: Details, Signatures, and Discrepancy Notes
This document is an application for the transfer of excisable goods from a factory or warehouse to another warehouse, as per Rule 20(2) of the Central Excise Rules, 2002. The applicant, identified by a Central Excise Registration Number, declares the details of the goods, including description, weight, value, and duty. The form requires signatures from both the consignor and consignee, confirming the accuracy of the details and the receipt of goods. Any discrepancies in the received goods are noted, including package count and quantity shortages, with corresponding duty implications.
Form No. - A1
FEMA
Application for Remittance in Foreign Currency
A1
FEMA
Forms
Application for Remittance in Foreign Currency
A1
FEMA
Forms
Form No. - AAR (CE-I)
Central Excise
Apply for Advance Ruling on Central Excise, Customs, and Service Tax under Central Excise Act, 1944.
The document is a form for applying for an Advance Ruling under the Central Excise Act, 1944, specifically for issues related to central excise, customs, and service tax. Applicants must provide personal and contact details, specify their status (e.g., non-resident setting up a joint venture, wholly owned subsidiary), and furnish supporting documents like a Memorandum of Understanding or Articles of Association. The application requires details about the proposed joint venture, parties involved, and the nature of the activity. Applicants must state the legal or factual questions for which the ruling is sought and confirm the absence of pending related cases. The form must be submitted with a fee and signed by the applicant.
Form No. - AC-1
Central Excise
Form for Tracking Goods Movement from FTZ, EOU, SEZ to DTA as per Central Excise Rules, 2002
This document is a form used to account for the removal of goods from Free Trade Zones (FTZ), Export Oriented Units (EOU), and Special Economic Zones (SEZ) to the Domestic Tariff Area (DTA) under the Central Excise Rules, 2002. It includes sections for details such as the name and address of the unit, description of goods, opening and closing balances, quantity manufactured, total quantity, quantity cleared, invoice details, duty paid, and remarks. The form is structured to ensure compliance with the rules and regulations governing the movement of goods from these special zones to the domestic market.
Form No. - AD Category – I Bank - Part IX (Annex IX)
FEMA
Report Form for Advance Remittances Over $5M Without Bank Guarantee for Rough Diamond Imports: Submission Details Required
This document is a form for reporting advance remittances made without a bank guarantee or standby letter of credit for importing rough diamonds, where the advance amount is USD 5 million or more. AD Category - I banks must submit this report to the Reserve Bank of India's Regional Office within 15 days after each half-year period ends. The form requires details such as the bank's name, AD code, mining company, importer entity, IEC number, advance payment amount, and whether import evidence documents have been submitted. It includes space for the authorized bank official's name, designation, signature, date, and stamp.
Form No. - ADJ
Companies Law
Memorandum of Appeal Filed Under Companies Law Using Form No. ADJ; Notable Amendments Effective September 16, 2024.
This document is a Memorandum of Appeal under Companies Law, specifically using Form No. ADJ. It includes notes about amendments made to the form, such as an insertion via a notification dated March 31, 2014, and a substitution via another notification dated August 5, 2024, effective from September 16, 2024. The text does not provide specific details about the appeal or the parties involved, focusing instead on the procedural aspects and updates to the form itself.
Form No. - ADT- 1
Companies Law
Corporate Governance: Formal Auditor Appointment Notification Submitted with Comprehensive Compliance Documentation for Official Registration
A corporate document serving as an official notification to the registrar regarding the appointment of an auditor. The form follows regulatory guidelines for company compliance, specifically detailing the process of auditor selection and mandatory reporting requirements to the appropriate governmental registration authority. The document appears to be a standardized legal form used in corporate governance procedures.
Form No. - ADT- 2
Companies Law
Shareholders Seek Auditor Removal via Formal Application, Challenging Professional Conduct Under Statutory Provisions
A legal form for seeking removal of auditor(s) from their office prior to the completion of their designated term. The document appears to be an official application template (Form ADT-2) under Companies Law for initiating auditor removal proceedings. The form provides a standardized mechanism for addressing potential issues with current auditing personnel before their standard tenure expires.
Form No. - ADT- 3
Companies Law
Auditor Formally Resigns from Corporate Position, Citing Professional Standards and Regulatory Compliance in Detailed ADT-3 Notification
A legal document detailing an auditor's formal resignation from a company, structured as an official notification under Companies Law. The form (ADT-3) provides a standardized template for professional auditors to communicate their intent to terminate their audit engagement, following prescribed regulatory guidelines for corporate financial oversight and professional conduct.
Form No. - ADT- 4
Companies Law
Auditors' Comprehensive Fraud Reporting Template Reveals Critical Insights into Potential Corporate Misconduct Under Section 143
A legal form used by auditors to report suspected fraud to the central government under section 143 of the Companies Act, 2013. The document provides a structured template for auditors to disclose details of potential fraudulent activities, including company information, suspected offence details, involved parties, basis of suspicion, estimated financial impact, and steps taken by the company.
Form No. - AIRF
Service Tax
Annual Information Return Form for Service Tax & Central Excise 2016: Report Financials, RBI Remittances & Electricity Data
The document is a form for the Annual Information Return under the Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016. It requires the filer to provide personal and contact information, including address and identification details. The form includes sections for reporting financial transactions for a specific fiscal year and requires verification by the authorized signatory. Annexures AIRA-I and AIRA-II are attached for reporting remittances to the Reserve Bank of India and electricity consumption details for electricity companies, respectively. Instructions are provided for filling out the form, including state and union territory codes.
Form No. - ANF-010A
DGFT
Exporting SCOMET Items: Detailed Application Requires Compliance Declarations and Complete Information on Buyers, Shipment, and Financials.
The application form is for the export of SCOMET items listed in Appendix 3 to Schedule 2 of ITC (HS) Classification of Export and Import Items. It requires applicants to provide detailed information, including applicant details, SCOMET item specifics, export history, shipment details, and purpose of export. It also requires information on foreign buyers, consignees, end users, and financial transaction details. The form mandates declarations and undertakings regarding compliance with relevant laws and regulations. Guidelines specify submission requirements, including necessary documents such as purchase orders, end-user certificates, and technical specifications. The form emphasizes accuracy and completeness in all provided information.
Form No. - ANF-010B
DGFT
Application for Approval to Export SCOMET Items: Requires Detailed Information on Export, End User, and Compliance with DGFT Regulations.
This document is an application form for the approval of exporting SCOMET items from a stockist entity to an end user, as regulated by the Directorate General of Foreign Trade (DGFT). It requires detailed information from the applicant, including their contact details, specifics of the SCOMET items, previous export records, shipment details, and the purpose of export. The form also requests information about the foreign buyer, consignee, and end user, along with any previous authorizations for re-export. It includes a declaration section where the applicant certifies the accuracy of the information provided and compliance with relevant laws and regulations.
Form No. - ANF-010C
DGFT
Apply for Global Authorization to Export SCOMET Items: Submit Details & Compliance Declaration per Appendix 3, Schedule 2 ITC (HS).
This application form is for the export of SCOMET items, including software and technology, under the Global Authorization for Intra-Company Transfer, as listed in Appendix 3 to Schedule 2 of the ITC (HS) Classification. It requires applicants to provide detailed information about their business, including contact details, principal activities, and whether they are a parent or subsidiary company. The form also requests specifics about the SCOMET items for export, such as category, description, quantity, and value. Applicants must submit supporting documents and declare compliance with relevant laws, ensuring no penal actions have been taken against them under specified acts.
Form No. - ANF-010D
DGFT
Form for Post-Reporting Reexport of SCOMET Items Requires Details on Shipment, License, and New Intermediaries.
This application form is used for post-reporting the reexport of SCOMET items, software, or technology under the Global Authorization for Intra Company Transfer (GAICT). It requires the applicant to provide general information, shipment details, and specifics of the items being exported, including SCOMET category, description, and export license details. The form also includes sections for software and technology exports, and information about any new intermediaries involved. Required documents include an End User Certificate (EUC), purchase orders, and other relevant documents. The Directorate General of Foreign Trade (DGFT) must be informed of any new third-party involvement.
Form No. - ANF-010E
DGFT
Application Form for Site Visits and Verification under ITC (HS) Classification Requires Detailed Compliance and Documentation
The application form is intended for entities seeking to establish arrangements involving site visits, on-site verification, or access to records/documentation under the ITC (HS) Classification for Export and Import Items. Applicants must provide details such as IEC number, applicant information, fee details, jurisdictional authority, and specifics of the proposed arrangement. The form requires information on SCOMET items, end users, foreign parties, and Indian parties involved. Applicants must declare compliance with relevant laws and regulations and provide supporting documentation, including drafts of agreements and technical specifications. The form also includes a declaration certifying the accuracy of the information provided.
Form No. - ANF-010F
DGFT
Application Form for Revalidating SCOMET Authorization: Key Details and Compliance Under Foreign Trade Regulations
This document is an application form for revalidating SCOMET (Special Chemicals, Organisms, Materials, Equipment, and Technologies) authorization, managed by the Directorate General of Foreign Trade (DGFT). It requires details such as the applicant's Importer Exporter Code (IEC), existing authorization specifics, export details, and reasons for revalidation. Applicants must certify the accuracy of the information provided and declare compliance with relevant laws, including the Foreign Trade (Development & Regulation) Act and others. The form also includes a declaration ensuring that neither the applicant nor associated entities are penalized or listed on any denied or caution lists.
Form No. - ANF-01A
DGFT
Application Form for Updating Exporter/Importer Profile with DGFT: IEC, Firm Details, Compliance Certification Required
The document is an application form for updating the profile of an exporter or importer with the Directorate General of Foreign Trade (DGFT). It requires details such as the Importer Exporter Code (IEC), applicant firm's information, branch details, and personal details of key individuals involved. It also asks for industrial manufacturing registration, service tax registration, and RCMC details. The form includes a declaration that the entity has not been penalized under specified acts and is not on the Denied Entity List. The applicant must certify the accuracy of the information and their compliance with relevant trade regulations.
Form No. - ANF-01B
DGFT
Apply for Status Holder Certificate Online via DGFT: Requirements and Compliance with Foreign Trade Policy
The application form for a Status Holder Certificate is an electronic and paperless process managed through the DGFT website. Applicants must provide details including their IEC number, export performance over the past three years, and the category of status applied for, ranging from One Star to Five Star Export House. The form requires submission of export details, skilling and mentorship obligations, and a declaration of compliance with relevant trade laws. A Chartered Accountant must verify and certify the accuracy of the information provided, including export values and foreign exchange earnings, ensuring compliance with the Foreign Trade Policy.
Form No. - ANF-02(A)(II)
DGFT
New e-IEC Format: Key Details for Applicants and Authentication Process Explained by India's DGFT.
The format for the Electronic Importer-Exporter Code (e-IEC) issued by the Government of India's Ministry of Commerce and Industry through the Director General of Foreign Trade. It includes fields for the name, address, and designation of the applicant, as well as the address of any branches, the IEC number, date of issue, and PAN. The certificate is computer-generated and can be authenticated via the DGFT website using the e-IEC number and part of the holder's name.
Form No. - ANF-02A
DGFT
Guide to Completing the Digital Importer Exporter Code Form: Key Details and Compliance Certification
The Importer Exporter Code (IEC) application form is a digital, paperless process managed through the DGFT website. Applicants must provide comprehensive details, including firm information, address, contact details, business nature, PAN, and GSTIN. The form requires information on branches, directors, and bank accounts. Applicants must specify their import/export goods and services categories. The declaration section ensures compliance with relevant trade laws and confirms no penalties or ineligibility under various acts. Applicants must certify the truthfulness of the information, understanding the consequences of false declarations. Detailed guidelines and exemptions for IEC are available in the Handbook of Procedures.
Form No. - ANF-02A(I)
DGFT
Bank Certificate Format for Importer Exporter Code: Requirements and Authorized Signature Details Explained
The document is a bank certificate format required for the issuance of an Importer Exporter Code (IEC) by the Directorate General of Foreign Trade (DGFT). It must be issued on the bank's official letterhead and includes a certification by the bank that the account holder maintains a savings or current account. The certificate requires the signature of an authorized bank official, not below the rank of manager, and must include the official's name, designation, the bank's IFSC code, and the date and place of issuance. The account holder's photograph must be affixed and attested.
Form No. - ANF-02B
DGFT
Apply Online for DGFT Identity Card Using Form ANF-02B: Key Details and Requirements Explained
The application form ANF-02B is used for obtaining an identity card through the Directorate General of Foreign Trade (DGFT). The process is entirely electronic, and applicants must apply online via the DGFT website. The form requires details such as the name and designation of the individual for whom the identity card is issued, the firm's IEC number, and a photograph. A declaration section requires the signing authority to confirm that the individual is an authorized employee and that documents may be handed to the identity card holder at the firm's risk. The form also collects contact and address information.
Form No. - ANF-02C
DGFT
New Electronic RCMC Application Process: Easy Paperless Registration via DGFT Website with Compliance Declarations Required
The application form for the Registration-Cum-Membership Certificate (RCMC) is an electronic and paperless process managed through the DGFT website. Applicants provide details such as their Import Export Code (IEC), Permanent Account Number (PAN), firm information, export performance, and registration details. The form includes sections for firm addresses, branch details, industrial registration, and foreign details. Applicants must declare their adherence to the Foreign Trade (Development and Regulation) Act, 1992, and agree to conditions such as export reporting and compliance with export promotion council regulations. The form requires acceptance of these declarations and submission of contact details.
Form No. - ANF-02D
DGFT
Apply to DGFT Policy Relaxation Committee: Fill Online Form for Export-Import Compliance, Authorization, and Declarations
The document is an application form for the Policy Relaxation Committee under the Directorate General of Foreign Trade (DGFT). It includes sections for applicant details, such as branch code, entity address, and contact information. The form requires information about export and import items, including descriptions and FOB values. It also covers authorization details, export obligations, and declarations regarding compliance with various acts like the Customs Act and the Foreign Trade Act. The applicant must declare the accuracy of the information provided and confirm that the entity has not been penalized under specified laws. The form is entirely electronic and paperless.
Form No. - ANF-02E
DGFT
Application for Personal Hearing to Contest DGFT Decisions under Para 2.60 of FTP: Requirements and Procedures Explained.
This form is an application for requesting a personal hearing to address grievances related to decisions made by the Directorate General of Foreign Trade (DGFT), as per Para 2.60 of the Foreign Trade Policy (FTP). It requires the applicant to provide personal and contact information, details of the subject matter, reasons for seeking intervention, and information about the decision being contested. The applicant must also specify a preferred date for the hearing and declare the accuracy of the information provided. A fee is associated with the application, and supporting documents must be enclosed.
Form No. - ANF-02F
DGFT
Application Form for Clarifications on Foreign Trade Policy from DGFT Requires Details and Relevant References
This is an application form used to request clarifications on the Foreign Trade Policy from the Directorate General of Foreign Trade (DGFT). The form requires the applicant to provide their name, address, and a brief description of the clarification needed. It also asks for relevant references from the Foreign Trade Policy, Handbook, or ITC (HS) codes for both import and export products. The applicant must sign the form and provide their contact details, including phone number and email address.
Form No. - ANF-02G
DGFT
Apply for DGFT Application Fee Refund Online: Submit IEC, Firm Details, and Compliant Declarations for PFMS Bank Account Processing.
This form is for applying for a refund of the application fee from the Directorate General of Foreign Trade (DGFT). Applicants must complete the process electronically via the DGFT website. The form requires details such as the IEC Number, firm name, refund reason, and transaction information. Applicants must declare compliance with various trade and financial regulations and confirm that their entity is not penalized or on the Denied Entity List. Refunds are processed only through PFMS-validated bank accounts linked to the Importer-Exporter Code (IEC). The form includes guidelines for ensuring bank account validity during the refund process.
Form No. - ANF-02H
DGFT
Digital Process for Free Sale and Commerce Certificate Requires Compliance Declarations Under ANF-2H for Exported Medical Items
The Application for Free Sale and Commerce Certificate (ANF-2H) is an electronic and paperless process managed through the DGFT website. Applicants must provide details such as the IEC number, firm name, and purpose of exported items, specifying if they fall under the Drugs and Cosmetics Act. Information about the foreign buyer and exported items, including ITC (HS) codes and manufacturer details, is required. Applicants must declare that items are not prohibited or restricted for export and are used for medical purposes. They must also certify compliance with relevant laws and that no penalties or restrictions apply to their entity or its directors. The form includes a declaration of truthfulness and adherence to regulations.
Form No. - ANF-02I
DGFT
Application Form for Free Sale and Commerce Certificate: Non-Medical Items, Export Compliance, Valid for Two Years
This document is an application form for obtaining a Free Sale and Commerce Certificate for items other than medical devices or instruments. It requires the applicant to provide details such as the company's name, address, Importer Exporter Code, application fee payment details, and a description of the items to be exported. The applicant must declare that the items are not restricted or prohibited for export and comply with relevant laws. The form includes a declaration of truthfulness and compliance with various trade acts. The certificate, once issued, confirms that the items are freely sold in India and are exportable, valid for two years.
Form No. - ANF-02J
DGFT
New Digital Form ANF-02J Simplifies End User Certificate Applications: Key Details and Compliance Requirements Explained
The Application Form for End User Certificate (ANF-02J) is a digital, paperless form used to apply for an End User Certificate through the DGFT website. The form requires detailed information about the applicant, including their IEC number, branch code, and address where imported items will be used. It also requests details about the foreign supplier and the items to be imported, including technical specifications and CIF value. Applicants must declare compliance with various legal acts, confirm the accuracy of provided information, and agree to specific conditions regarding the import and use of items. The form includes a declaration of authorization to sign and verify the application.
Form No. - ANF-02K
DGFT
Apply for Indo-US Import Certificate: Submit IEC, Exporter Details, Item Info, and Compliance Declarations via DGFT.
The document is an application form for obtaining an Import Certificate under the Indo-US Memorandum, managed by the Directorate General of Foreign Trade (DGFT). It requires applicants to provide their Importer Exporter Code (IEC) number, applicant and US exporter details, and information about the items to be imported, including their classification codes and values. The form also asks for the purpose of import, whether for manufacturing, research, or other uses, and requires declarations regarding compliance with various Indian trade laws. Applicants must certify that they are not penalized under specific acts and agree to adhere to the Foreign Trade Policy. The form includes guidelines for submission and necessary documentation.
Form No. - ANF-02L
DGFT
Application for Recognition as Pre-Shipment Inspection Agency for Metal Scrap Under DGFT: Online Submission, Equipment & Experience Details Required.
This document is an application form for recognition as a Pre-Shipment Inspection Agency (PSIA) for metal scrap under the Directorate General of Foreign Trade (DGFT). The application process is entirely electronic, requiring applicants to register and submit details online. The form requires general agency details, proof of address, membership information, and specifics about mandatory testing equipment such as radiation survey meters and explosive detection systems. Applicants must provide inspection experience, intended areas of operation, and manpower details. A declaration section outlines the applicant's responsibilities and penalties for false information or non-compliance with regulations.
Form No. - ANF-02M
DGFT
Form ANF-2M: Essential for Importing Restricted Items in India via DGFT, Requires Detailed Applicant and Item Information.
The application form ANF-2M is used for the electronic application process for importing restricted items in India through the DGFT website. It requires general information about the applicant, details of proprietors or directors, and specifics of the items to be imported, including country of origin, technical specifications, and values. The form also asks for historical import data, sales turnover, and details for specific imports like arms, aircraft, machinery, and plastic waste. Applicants must declare compliance with various legal acts and confirm the accuracy of the provided information. The form includes a declaration of adherence to foreign trade regulations.
Form No. - ANF-02M(a)
DGFT
SEZ Units: Apply to Import Restricted Sandalwood Under Para 2.50, Handbook of Procedures, with Detailed Justification Required
This application form is for SEZ units seeking to import restricted sandalwood (Santalum album) under Para 2.50 of the Handbook of Procedures. It requires applicants to provide their IEC number, personal and submission details, application fee information, total CIF value, port of registration, and item specifics including quantity, value, and country of origin. Applicants must justify the import, specify its purpose, and provide details of past imports. A declaration ensures compliance with relevant trade laws and confirms no penal actions against the applicant. The form must be signed, stamped, and submitted in two copies to the Directorate General of Foreign Trade.
Form No. - ANF-02N
DGFT
Apply for Export License: Submit IEC, item details, buyer info, and compliance declaration to DGFT.
This application form is used to request an export license for restricted items from the Directorate General of Foreign Trade (DGFT). It requires applicants to provide their Importer Exporter Code (IEC) number, personal and submission details, application fee information, and specifics about the items intended for export, including description, quantity, and value. The form also asks for past export details, the purpose of export, foreign buyer information, and shipment specifics. Additionally, applicants must declare compliance with relevant laws and regulations, confirm no penalties or defaults, and provide a signed declaration of accuracy and authorization. Guidelines for submission are included.
Form No. - ANF-02N(a)
DGFT
SEZ Units: Export Red Sanders & Sandalwood Under Para 2.72 HBP. Provide IEC, CITES, Origin Certificates & More.
This form is for SEZ units applying to export Red Sanders wood and Sandalwood under Para 2.72 of the HBP. Applicants must provide their IEC number, personal and submission details, application fee information, and specifics about the items for export, including quantity and value. It requires details of the Certificate of Origin and CITES certificate, prior export history, purpose of export, foreign buyer details, shipment information, and any additional relevant data. The declaration section requires applicants to affirm the accuracy of their information and compliance with relevant laws. The form must be signed, and guidelines for submission are included.
Form No. - ANF-02O
DGFT
Exporters Must Submit Detailed SCOMET Form with Appendix 3 to Schedule 2 for DGFT Approval
The application form for exporting SCOMET items, as per Appendix 3 to Schedule 2 of ITC (HS) Classification, requires applicants to provide detailed information about the exporter, the SCOMET items, and past export activities. It includes sections for shipment details, purpose of export, foreign buyer, consignee, and end-user details. Applicants must also declare compliance with relevant laws and provide supporting documents such as purchase orders and end-user certificates. The form mandates adherence to specific guidelines, including matching details across documents and ensuring complete and accurate information is submitted to the Directorate General of Foreign Trade (DGFT).
Form No. - ANF-02O(a)
DGFT
Application Form for Exporting SCOMET Items: Applicant Details, Item Description, Shipment Info, and Compliance Declaration Required.
This application form is for obtaining approval to export SCOMET items from a stockist entity to an end user. It requires detailed information about the applicant, including their IEC, contact details, and previous export activities. The form also demands specifics about the SCOMET items, such as category, description, quantity, and value. Additionally, it includes sections for shipment details, foreign buyer, consignee, and end user information, along with the purpose of export. A declaration section certifies the accuracy of the information provided and compliance with relevant laws and regulations. The form concludes with a signature section for the applicant.
Form No. - ANF-02O(b)
DGFT
Application Form for Re-export of SCOMET Items Updated per Public Notice No. 14/2015-20 by DGFT
This is an application form for the re-export of imported SCOMET items, software, or technology under the Global Authorisation for Intra Company Transfer. These items are listed in Appendix 3 to Schedule 2 of the ITC (HS) Classification. The form has been updated through Public Notice No. 65/2015-20 dated March 17, 2020, and further substituted by Public Notice No. 14/2015-20 dated June 13, 2022. It is issued by the Directorate General of Foreign Trade (DGFT).
Form No. - ANF-02O(c)
DGFT
Form Updated for Post-Reporting Re-Export of SCOMET Items Under GAICT, Refer to Appendix 3, Schedule 2.
This application form is for post-reporting the re-export of SCOMET items, software, or technology under the Global Authorisation for Intra Company Transfer (GAICT). These items are listed in Appendix 3 to Schedule 2 of the ITC (HS) Classification. The form was updated by Public Notice No. 65/2015-20 on March 17, 2020, and further substituted by Public Notice No. 14/2015-20 on June 13, 2022.
Form No. - ANF-02P
DGFT
Application for Site Visits and Verification under Appendix 3 to Schedule 2 of ITC (HS) Classification
The document is an application form used to request an arrangement or understanding involving site visits, on-site verification, or access to records/documentation as per Appendix 3 to Schedule 2 of the ITC (HS) Classification of Export and Import Items. It requires applicants to provide details such as their IEC number, contact information, fee details, and jurisdictional authority. The form also asks for specifics about the arrangement, including the purpose, details of SCOMET items, foreign and Indian parties involved, and the period of the arrangement. Applicants must declare compliance with relevant laws and ensure the accuracy of the information provided.
Form No. - ANF-02Q
DGFT
Application Form for Exporting Non-SCOMET Samples, Gifts, or Spares: Key Requirements and Compliance Declaration
This document is an application form for exporting samples, exhibits, gifts, spares, or replacement goods, excluding SCOMET items. It requires the applicant to provide their IEC number, name, address, item description, ITC(HS) code, quantity, FOB value, export destination, purpose, and RCMC details. The applicant must declare that the information provided is accurate and acknowledge the legal consequences of false information. They must confirm compliance with various acts, ensure no association with penalized entities, and affirm that no duplicate applications have been made. The applicant also commits to adhering to relevant trade regulations and policies.
Form No. - ANF-03A
DGFT
Exporters Must File Separate MEIS Applications by Year and Port, Provide Complete Shipping and Export Details for Compliance.
The Application Form for the Merchandise Exports from India Scheme (MEIS) requires exporters to submit separate applications for each export year and port type. Applicants must provide details such as their IEC number, export licensing year, and port of export. The form includes sections for shipping bill details, export values, and entitlement calculations. Applicants must declare compliance with various trade laws and confirm the accuracy of their submissions, acknowledging potential penalties for false information. The declaration section requires confirmation of authorization to sign and that no previous benefits have been claimed for the listed exports.
Form No. - ANF-03B
DGFT
Apply for Service Exports from India Scheme: Submit Claims with IEC, RCMC, and Verified Financial Data
The document is an application form for the Service Exports from India Scheme (SEIS), which facilitates the submission of claims for incentives based on net foreign exchange earnings from service exports. Applicants must provide details such as their Importer Exporter Code (IEC), RCMC details, and invoice-wise foreign exchange earnings. The form requires uploading supporting documents, including evidence of foreign exchange earnings and sample invoices. It includes a declaration section where applicants certify compliance with various trade and financial regulations. The form also requires certification by a Chartered Accountant or equivalent professional, verifying the accuracy of the financial data and compliance with eligibility criteria.
Form No. - ANF-03B2
DGFT
Application Form for Served From India Scheme 2014-15: Submit IEC, RCMC, and Foreign Exchange Earnings Details
The document is an application form for the Served From India Scheme (SFIS) for the financial year 2014-15. It requires applicants to provide details such as their Importer Exporter Code (IEC), contact information, and Registration-Cum-Membership Certificate (RCMC) details. The form seeks information on net foreign exchange earnings from services rendered from India, categorized under different provisions of the Foreign Trade Policy (FTP). Applicants must declare the accuracy of the information and confirm compliance with relevant trade regulations. The form also includes a section for a Chartered Accountant or similar professional to certify the financial details provided.
Form No. - ANF-03C
DGFT
Apply for Export House Status Certificate: Provide IEC, contact info, and declare compliance with laws. Certify with accountant.
The document is an application form for obtaining a Grant of Status Certificate for export houses under the Foreign Trade Policy (FTP). Applicants must provide details such as their Importer Exporter Code (IEC), contact information, and the category of export house status they are applying for, ranging from One Star to Five Star. The form requires a declaration that the entity has not been penalized under specific acts and that the information provided is accurate. It includes a section for a Chartered Accountant, Cost Accountant, or Company Secretary to certify the accuracy of export data and compliance with relevant laws and policies.
Form No. - ANF-03D
DGFT
Export Goods with Form ANF-03D via Courier: Follow MEIS Guidelines, Submit Details, No Fee Required.
The application form ANF-03D is for exporting goods through courier or foreign post offices under the Merchandise Exports from India Scheme (MEIS). Applicants must adhere to specific guidelines, including submitting separate applications for different years and export locations. The form requires detailed export information, such as shipping bill numbers, product descriptions, and realized FOB values. Applicants must provide scanned copies of a Chartered Accountant certificate and proof of landing certificate for exports before May 3, 2016. The form includes declarations ensuring compliance with relevant laws and confirming the accuracy of provided information. No application fee is required for this form.
Form No. - ANF-03E
DGFT
Application for No Incentive Certificate Under Foreign Trade Policy, Surrendering Unused MEIS Scrips and Declaring Compliance
This document is an application form for a "No Incentive Certificate" under the Foreign Trade Policy. The applicant provides details of shipping bills for which they have either utilized or not utilized the Merchandise Exports from India Scheme (MEIS) benefits. The applicant declares that they have paid any applicable duty benefits with interest for utilized scrips and are surrendering any unused scrips. They also confirm that they will not apply for MEIS benefits for specific shipping bills in the future. The declaration includes an acknowledgment of compliance with relevant provisions of the Handbook of Procedures and the Foreign Trade Policy.
Form No. - ANF-04A
DGFT
Apply for Advance Authorisation from DGFT: Submit detailed applicant info, export/import data, and compliance declarations online with digital signature.
This document is an application form for obtaining an Advance Authorisation or Annual Advance Authorisation from the Directorate General of Foreign Trade (DGFT). It requires detailed information about the applicant's entity, including registration numbers, export and import details, financial data, and supporting documentation. The form also mandates declarations regarding compliance with various trade laws and regulations. Applicants must submit this form online with a digital signature and provide specific documents, such as export statements and manufacturing licenses, depending on the type of authorisation requested. Guidelines are provided to ensure proper completion of the application.
Form No. - ANF-04B
DGFT
Application for Revising Standard Input Output Norms (SION) Under DGFT: Submit Online with Digital Signature
The document is an application form for the fixation, modification, or revision of Standard Input Output Norms (SION) under the Directorate General of Foreign Trade (DGFT). It includes sections for applicant details, export and import data, industrial and excise registrations, and past export performance. The form requires information on the nature of modification needed, input and output details, and wastage claims. Applicants must declare the accuracy of the information provided and compliance with relevant trade laws. Guidelines for submission include online filing with a digital signature and providing certified production and consumption data for the past three years.
Form No. - ANF-04C
DGFT
Application Form for Clubbing and Closure of Advance Authorisations via DGFT, Ensuring Compliance with Trade Regulations
This document is an application form for clubbing and closure of Advance Authorisations, managed by the Directorate General of Foreign Trade (DGFT). It includes sections for entering details such as the entity's IEC, authorisation numbers, export and import details, and financial values in different currencies. The form requires declarations regarding compliance with various trade regulations, including the Foreign Trade Act and other related laws. Applicants must ensure their information is accurate and acknowledge that any false declarations may lead to penalties. The form must be submitted online with a digital signature, adhering to specific guidelines for value calculations and authorisation conditions.
Form No. - ANF-04D
DGFT
Application for Export Obligation Extension: Includes IEC, Export Details, Compliance Declaration, and EO Fulfillment Status.
An application form for the extension of Export Obligation (EO) authorization under the Directorate General of Foreign Trade (DGFT) includes details such as the applicant's IEC, entity name, authorization type, and export product group. It outlines the foreign exchange rate, FOB and CIF values, export serial numbers, and input details. The form also addresses deemed export/project abroad details, export obligation fulfillment status, and reasons for EO extension. A declaration section requires the applicant to confirm the accuracy of the information, compliance with relevant trade laws, and absence of penalties under specified acts. Personal and contact details are also provided.
Form No. - ANF-04E
DGFT
Apply for Invalidation/Advance Release Order under DGFT: Fill Applicant, Authorization, Export, Input, and Supplier Details
This document is an application form for the issuance of Invalidation/Advance Release Order (ARO) under the Directorate General of Foreign Trade (DGFT). It includes sections for applicant details, authorization and export details, input specifics, and supplier information. The form requires declarations about compliance with various trade laws and regulations, including the Foreign Trade (Development and Regulation) Act, 1992, and the Foreign Exchange Management Act, 1999. It also outlines guidelines for applicants, such as online filing using a digital signature, submission of specific certificates, and payment of application fees. The form includes a declaration section confirming the accuracy of the information provided.
Form No. - ANF-04F
DGFT
Application for Closure of Advance Authorisation with DGFT: Key Requirements and Compliance Declarations Explained
The document is an application form for the closure of an Advance Authorisation under the Directorate General of Foreign Trade (DGFT). It requires detailed information about the applicant's export activities, including authorisation and export details, shipping bills, invoices, and export realization. The form mandates declarations about compliance with relevant trade laws and regulations. It also includes guidelines for applicants, specifying required documents for both physical and deemed exports, such as e-BRCs, shipping bills, and statements certified by a Chartered Accountant. The form emphasizes accuracy and truthfulness, with penalties for false declarations.
Form No. - ANF-04G
DGFT
Apply for Transferable Duty-Free Import Authorization: Submit Online with Digital Signature and Required Documents under Foreign Trade Act
The document is an application form for obtaining a Transferable Duty-Free Import Authorization (DFIA) from the Directorate General of Foreign Trade (DGFT). It includes fields for entering details such as the applicant's branch code, export and import currency rates, and shipping bill information. The form requires declarations regarding compliance with the Foreign Trade Act and other regulations. It also outlines the necessary documentation for both physical and deemed exports, such as shipping bills, invoices, and bank certificates. Applicants must submit the form online with a digital signature and provide evidence of payment for the application fee.
Form No. - ANF-04H
DGFT
Application for Gem Replenishment Authorization: DGFT Form Requires Export Details, Compliance Certification, and Online Filing Guidelines
This document is an application form for Gem Replenishment Authorization under the Directorate General of Foreign Trade (DGFT). It includes sections for applicant details, such as IEC, entity name, branch code, and address. The form requires information on RCMC, excise/GST, industrial registration, and export details, including shipping bill numbers, FOB values, and ITC(HS) codes. It outlines the replenishment/entitlement details, including FOB values realized and claimed replenishment authorizations. The declaration section requires the applicant to certify the truthfulness of the information and compliance with relevant trade policies. Guidelines for applicants include online filing, required documents, and payment evidence.
Form No. - ANF-04I
DGFT
Application Form for Nominated Agency Certificate Renewal: Key Details and Compliance Requirements for Export Entities
The document is an application form for issuing or renewing a Nominated Agency Certificate (NAC) used by entities involved in export activities. It requires applicants to provide details such as Importer Exporter Code (IEC), status certificate category, nature of business, and export performance over the past years. Applicants must declare compliance with various legal acts and ensure no penalization under these acts. Additional requirements include submission of a Chartered Accountant's certification of export records and adherence to guidelines under the Foreign Trade Policy. The application must be submitted online with a digital signature, accompanied by necessary documents like a Status Holder Certificate.
Form No. - ANF-04R
DGFT
RoSCTL Application Process: Steps for Export Rebate Claims Under Handbook of Procedures 2015-20, Digital Submission Required
The application form for the Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) outlines the process for claiming rebates on exports, as per the Handbook of Procedures 2015-20. Applicants must refer to specific handbook paragraphs and Ministry of Textiles notifications before applying. Separate applications are required for different export periods, and details of shipping bills must be submitted online. Declarations include compliance with various acts and regulations, and acknowledgment of potential penalties for false information. The form requires digital submission with a signature and includes commitments to refund any undue rebates if necessary.
Form No. - ANF-04SL
DGFT
Application Form for Rebate of State Levies: Key Details and Compliance Declarations for Exporters under Handbook 2015-20
This document is an application form for the Scheme for Rebate of State Levies (RoSL) as outlined in the Handbook of Procedures 2015-20. Applicants must refer to specific handbook paragraphs and Ministry of Textiles notifications before applying. The application requires details such as IEC number, export licensing period, shipping bill details, and declarations regarding compliance with various trade and customs acts. The form specifies that only shipping bills for which Drawback has been disbursed but RoSL has not, can be submitted. It includes declarations on compliance, eligibility, and honesty of the information provided, with a digital signature required for submission.
Form No. - ANF-05A
DGFT
EPCG Authorisation Form Demands IEC, GSTN, Export Data, and Compliance Declarations for Manufacturers and Service Providers
The application form for EPCG Authorisation requires detailed information from applicants, including their IEC number, entity name, and exchange rates for imports and exports. Applicants must specify whether they are manufacturers or service providers, and if they qualify as MSMEs. The form requests details on the sector classification for capital goods and services, RCMC, GSTN, and export performance over the past three years. It also requires information on supporting manufacturers, capital goods to be imported, and any restrictions on imports or exports. Applicants must provide bank guarantee details, export obligations, and declarations affirming compliance with relevant trade regulations. The application includes guidelines for submission and necessary documentation.
Form No. - ANF-05B
DGFT
EPCG Authorization Redemption Form Requires IEC, Export Details, and Compliance Declaration; Submit Online with Required Attachments.
The application form for Redemption of EPCG Authorization requires applicants to provide details such as their IEC Number, EPCG Authorization number, duty saved amounts, and installation certificates. It mandates the submission of export product details, export obligation periods, and fulfillment of export obligations. Applicants must declare their status as manufacturers or service providers and provide specifics on exports, including shipping bills and invoices. The form includes a declaration ensuring the accuracy of information and compliance with export regulations. Required attachments include Appendix 5C, EPCG authorization copies, and proof of installation certificate submission. The application must be filed online.
Form No. - ANF-05C
DGFT
Apply to Club EPCG Authorizations as per Para 5.25 of HBP: Submit IEC, Details, and Compliance Proof Online.
This application form is for the clubbing of EPCG (Export Promotion Capital Goods) Authorizations, as per para 5.25 of the Handbook of Procedures (HBP). Applicants must provide their IEC number, branch code, name, and address, along with details of the EPCG authorizations to be clubbed, including port of registration, customs notification, and duty saved amounts. After clubbing, details such as total duty saved and export obligation must be provided. A declaration certifies the truthfulness of the information and compliance with relevant regulations. Required documents include signed appendices, original or copies of EPCG authorizations, and proof of compliance. The application must be filed online.
Form No. - ANF-06A
DGFT
Form ANF-06A Required for New or Converted EOUs, EHTPs, STPs, BTPs; Submit to Development Commissioner.
The application form ANF-06A is for setting up new Export Oriented Units (EOUs), Electronic Hardware Technology Parks (EHTPs), Software Technology Parks (STPs), or Biotechnology Parks (BTPs), or for converting existing Domestic Tariff Area (DTA) units into these. Applicants must submit the form to the Development Commissioner of the relevant Special Economic Zone, along with a fee. The form requires detailed information about the applicant's business, including location, nature, and financial details. It also includes declarations regarding compliance with various regulations and a commitment to abide by the Foreign Trade Policy. The form emphasizes the importance of accurate information and outlines penalties for false statements.
Form No. - ANF-06B
DGFT
Application Form for Extending Letter of Permission for Export Units: Requirements and Details for Submission
This document is an application form for extending the Letter of Permission (LOP) for Export Oriented Units (EOUs) as per specific guidelines. It requires the applicant to provide details about the unit, including its name, address, approved production items, and the original LOP period. It also asks for information on the unit's setup progress, such as land acquisition, loan details, equipment acquisition, and building construction. The form seeks details on power connections, any notices from customs or excise authorities, total investment, employment details, and the anticipated production start date. Applicants must also explain previous extensions, reasons for delays, and propose project phasing.
Form No. - ANF-06C
DGFT
Application for DTA Sale Permission Under FTP: Requirements, Product Details, and Verification by Chartered Accountant
The document is an application form for DTA (Domestic Tariff Area) sale or advance DTA sale permission under the Foreign Trade Policy (FTP). It requires details about the applicant's unit, including name, address, IEC and GST numbers, and LOI/LOP/IL numbers. The form also requests information on products approved for manufacture and export, production details, and advance DTA sales. It includes sections for physical exports, net foreign exchange earnings, and proposed DTA sales. The form must be signed by the applicant and verified by a Chartered Accountant and relevant customs or excise authorities, with calculations for net foreign exchange achieved.
Form No. - ANF-06D
DGFT
Application to Exit EOU/EHTP/STP/BTP Scheme: Submit CA Reports, Legal Undertaking, No Dues Certificate, and Proofs
This document is an application form for exiting from the EOU/EHTP/STP/BTP scheme under the Foreign Trade Policy. It requires the applicant to provide details such as the unit's name and address, manufacturing items, and production commencement date. The form asks for CA-certified Annual Performance Reports, a legal undertaking, and original Letter of Permission. It also requires a 'No Dues Certificate' from customs authorities and details on pending foreign exchange realization or CST reimbursements. For gems and jewelry units, proof of material handover is needed. The applicant must declare adherence to the Foreign Trade Act and provide accurate information, with a declaration by a Chartered Accountant.
Form No. - ANF-07(A)A
DGFT
Exporters: Claim Transport & Marketing Assistance for Agri Products Under HSN 1-24; Apply Quarterly, Submit Online.
The application form for Transport and Marketing Assistance (TMA) for specified agricultural products outlines the procedure and requirements for exporters to claim assistance. Exporters must apply online and submit self-certified documents within 30 days. Separate applications are needed for each quarter, and the scheme is accessible to registered exporters for products in HSN chapters 1-24, excluding certain items. Assistance varies by region and is provided via direct bank transfer. The scheme covers full container loads and air cargo, excluding ineligible categories. Applicants must declare compliance with relevant laws and ensure no prior claims for the same consignment.
Form No. - ANF-07A
DGFT
Application Process for Terminal Excise Duty, Duty Drawback, and Brand Rate Fixation Requires Detailed Information and Supporting Documents
This application process for claiming refunds related to Terminal Excise Duty (TED), Duty Drawback, and Brand Rate Fixation. It requires detailed information from applicants, including company and bank details, excise and customs authority details, and specifics about the goods supplied. The form also includes sections for declaring whether CENVAT credit has been availed and requires supporting documents such as invoices and certificates. Applicants must declare the accuracy of their submissions and agree to abide by relevant laws. The document includes various annexures for declarations and disclaimers related to export benefits.
Form No. - ANF-07B
DGFT
Application for Interest on Delayed Refunds of Duty Drawback and Taxes for Deemed Exports: Submit IEC, Claim Details
This document is an application form for claiming interest on delayed refunds of Duty Drawback, Terminal Excise Duty, or Central Sales Tax related to deemed exports or supplies to export-oriented units. Applicants must provide their IEC details, contact information, and specifics of their claim, including the type of duty or tax and the amount involved. Interest is calculated at 6% per annum from one month after the claim's approval date until the payment date. The form requires supporting documents like approval letters and interest calculation sheets. Applicants must declare the accuracy of the information and adhere to relevant trade policies.
Form No. - ANF-08
DGFT
Register Quality Complaints and Trade Disputes with DGFT: Submit Detailed Information per Proforma Sections
The application proforma is used for registering quality complaints and trade disputes with the Directorate General of Foreign Trade (DGFT). It requires detailed information from the complainant, including their contact details, the firm they are filing against, and the nature of the complaint. Sections cover particulars of quality complaints, such as item description, quantity, contract details, and any surveys conducted. Trade disputes cover issues like non-payment, non-execution of orders, and short supplies, requiring documentation and correspondence. The form includes a declaration by the applicant affirming the truthfulness of the provided information.
Form No. - ANF-4J
DGFT
Diamond Export Imprest Authorization: Streamlining High-Value Gem Trade with Strict Eligibility and Performance Criteria for Qualified Exporters
The document is an application form for Diamond Imprest Authorization (ANF-4J) issued by the Directorate General of Foreign Trade (DGFT). It enables eligible exporters of cut and polished natural diamonds to import diamonds with certain duty exemptions. Applicants must be Two Star Export House status or above, have exported at least USD 15 million in diamonds annually for three years, and have filed all required tax returns. The application requires detailed export performance, tax, and business information, along with supporting documentation and a declaration of compliance with trade regulations.
Form No. - Annex IX
FEMA
Banks Must Report Forward Contracts Under Annex IX, FEMA: Track Booked, Utilized, and Cancelled Contracts in USD
The process for booking forward contracts based on past performance, as per Annex IX of FEMA and the Master Circular on Risk Management and Inter-bank Dealings. It requires banks to report their total and cumulative sanctioned limits, the amount of contracts booked, utilized, and cancelled in USD. The report emphasizes that the bank's overall position should be reflected, with cumulative amounts carried over to the next financial year to determine eligible limits. The data is structured to ensure accurate tracking and management of forward contracts over time.
Form No. - Annexure
Central Excise
Company Agrees to Large Taxpayer Status; Must Provide PAN, TAN, TDS Details, and Authorized Representative Info
A company consents to be classified as a large taxpayer under the Large Taxpayer Unit located in one of the specified cities. The form requires the company to provide its Permanent Account Number (PAN), address, jurisdiction of the Assessing Officer, and registration details under Central Excise and Service Tax Rules. It also asks for details on Tax Deduction and Collection Account Number (TAN) and Tax Deducted at Source (TDS) returns, along with total taxes paid in a specified financial year. Contact information of the authorized company representative is required, along with their signature and designation.
Form No. - Annexure ‘D’
FEMA
Company's Quarterly Report on GDR/ADR Issuance: Details on Funds Raised, Expenses, and Repatriation
This document is a quarterly return form related to the issuance of Global Depository Receipts (GDRs) or American Depository Receipts (ADRs) by a company. It includes details such as the company's name and address, the launch date of the GDR/ADR issue, the total number of GDRs/ADRs issued, the total amount raised, interest earned, issue expenses, and commissions. It also outlines the amount repatriated, the balance kept abroad, the number of GDRs still outstanding, the company's share price, and the GDR price on an overseas stock exchange. A certification confirms that funds raised have not been invested in the stock market or real estate.
Form No. - Annexure A (STT)
Income Tax
SFTP User Request Form for STT Returns Requires Detailed Reporting Entity and Nodal Officer Information, per 2022 Notification.
A request form for creating an SFTP user to file Securities Transaction Tax (STT) returns includes details about the reporting entity such as name, PAN, ITDREIN, address, state, and PIN code. It specifies the applicable form and nodal officer information, including name, email, role, designation, office address, and mobile number for password sharing. The declaration section requires the signatory to confirm the accuracy and completeness of the information provided, affirming their capacity and competence to submit the declaration. The form references Notification No. 2 of 2022, dated June 24, 2022.
Form No. - Annexure B (STT)
Income Tax
New Forms for Reporting Taxable Securities Transactions Under Securities Transaction Rules, 2004, Including Section 104 Requirements
The forms for the return of taxable securities transactions under the Securities Transaction Rules, 2004. It includes forms for recognized stock exchanges, mutual funds, and insurance companies. Each form requires details such as the name, address, PAN, financial year, and jurisdictional information. They also require reporting the total value of taxable securities transactions, securities transaction tax collectible and collected, tax paid, and any payable or refundable amounts. Additionally, interest payable and paid under section 104 is reported. A declaration section requires the signatory to confirm the accuracy and completeness of the information provided.
Form No. - Annexure C (STT)
Income Tax
New Data Structure Rules for Filing STT Returns: Mandatory Fields and Formats for Stock Exchanges, Mutual Funds, Insurance Companies
The data structure requirements for filing returns related to Securities Transaction Tax (STT) for recognized stock exchanges, mutual funds, and insurance companies. It specifies the format and mandatory fields for various forms and schedules, including Form No. 1 for stock exchanges, Form No. 2 for mutual funds, and Form No. 2A for insurance companies. Each form and schedule requires specific data such as record types, file types, financial year, PAN details, and transaction values. The data must be uploaded in ASCII format, with fields delimited by "|", ensuring consistency and accuracy in reporting taxable securities transactions and associated taxes.
Form No. - Annexure I
Service Tax
How to Apply for a Service Tax Code Number: Key Steps Under Service Tax Rules 1994 Explained
The application process for obtaining a Service Tax Code Number (STC Number) from the Service Tax Cell. Applicants must provide details such as their name, Permanent Account Number, and information about their registered premises under the Service Tax Rules of 1994. The form requires details about services provided and whether taxes are paid from other premises. Each registered premise requires a separate application. The document also includes instructions for using the STC Number, depositing service tax, and indicates the necessary account heads for tax payments. An acknowledgment section confirms receipt of the application.
Form No. - Annexure I
SEZ
SEZ Units Face Annual Performance Review with Potential Penalties for Sustained Negative Foreign Exchange Outcomes
The guidelines for annual performance monitoring of units in Special Economic Zones (SEZs). Units are reviewed annually by the Approval Committee using a certified Annual Performance Report. Units with less than one year of operation are exempt from monitoring. Those with negative Net Foreign Exchange in the first two years are placed on a Watch List. Continued negative performance by the third year triggers a Show Cause Notice, and persistent negative performance by the fifth year may lead to penal action by the Development Commissioner.
Form No. - Annexure II
SEZ
SEZ Land Requirements: Diverse Sector-Specific Minimum Areas Across Indian States for Economic Development
A regulatory document specifying minimum land area requirements for Special Economic Zones (SEZ) across various Indian states. The table details sector-specific land area requirements, ranging from 3 hectares (Haryana, Information Technology) to 60 hectares (Tamil Nadu, Footwear). States like Gujarat, Maharashtra, and Punjab have varying minimum land areas for different sectors such as pharmaceuticals, biotechnology, and textiles.
Form No. - Annexure III
SEZ
SEZ Development Commissioners Assigned to Manage Economic Zones Across Multiple Indian Regions and Territories
The document lists seven Development Commissioners and their corresponding jurisdictional states and union territories across India. Each Development Commissioner is responsible for overseeing Special Economic Zones (SEZs) in specific geographical regions, covering different states and union territories. The list provides a systematic allocation of administrative responsibilities for SEZ development and management across various regions of the country.
Form No. - Annexure IV
SEZ
Cities Reclassified: Comprehensive Urban Mapping System Reveals New Administrative Categorization Under Specific Regulatory Guidelines
The document presents an annexure for classifying Indian cities into categories (A-1, A, B-1, B-2) based on specific criteria. The classification appears to be part of a regulatory framework, likely related to special economic zones or administrative purposes. The original detailed city classification table has been omitted in a later notification, leaving only a reference to the previous categorization system.
Form No. - Annexure IVA
SEZ
Urban Development Classifies 7 Metros and 15 Secondary Cities into Strategic Categories for Targeted Infrastructure Planning
The document presents an official classification of Indian cities into three categories: Category 'A' includes major metropolitan areas like Mumbai, Delhi NCR, Kolkata, Chennai, Bengaluru, Hyderabad, and Pune. Category 'B' comprises 15 additional cities such as Ahmedabad, Bhubaneswar, Chandigarh, and others. Category 'C' encompasses all remaining cities not specifically listed in the first two categories.
Form No. - Annexure- I & II
Service Tax
Entity Seeks to Cancel Service Tax Registration; Affirms Compliance and Offers Contact for Clarification Under Rule 4(7).
An entity is applying to surrender its Service Tax registration with the Service Tax Commissionerate in Mumbai. The application includes declarations that all tax dues have been paid, returns filed, and relevant financial documents such as ST-3 returns and financial statements are enclosed. The applicant undertakes responsibility for any future dues and provides details of pending show cause notices, appeals, and audits. The application requests cancellation of registration under specific rules, and the applicant offers contact information for further clarification if needed. The form also requires information on any ongoing investigations or audits related to the service tax.
Form No. - Annexure-I (FORM NO. AOC- 4XBRL)
Companies Law
Digital Financial Reporting Revolution: Companies Mandated to Use AOC-4 XBRL Form for Transparent, Structured Electronic Disclosure
A standardized electronic form (AOC-4 XBRL) used by companies to submit financial statements and related documents to the Registrar under Companies Law. The form enables structured digital reporting of financial information through XBRL (eXtensible Business Reporting Language) format, facilitating standardized and machine-readable financial disclosures to regulatory authorities.
Form No. - Annexure-II
Companies Law
Companies Must File Documents Using XBRL as Per Companies Law; Annexure-II Provides Submission Guidelines.
The filing of documents and forms by companies using Extensible Business Reporting Language (XBRL) as outlined in the Companies Law. It includes Annexure-II, which likely provides specific guidelines or requirements for the submission process. The focus is on ensuring that companies comply with standardized reporting formats to facilitate accurate and efficient data management and analysis.
Form No. - Annexure-IIA
Companies Law
See Rule 3
Form No. - Annexure-III
Companies Law
Companies Must Use XBRL for Document Filing as per Companies Law Update via Notification G.S.R. 794(E)
The requirements for companies to file documents and forms using Extensible Business Reporting Language (XBRL) as per the Companies Law. It includes an annexure that has been updated through Notification No. G.S.R. 794(E) dated October 15, 2019. This update mandates the use of XBRL for filing certain company documents, ensuring standardized and efficient reporting.
Form No. - AOC- 1
Companies Law
Comprehensive Corporate Disclosure: Mandatory Financial Reporting Form Reveals Detailed Subsidiary and Investment Relationships
A standardized financial reporting form for companies to disclose details about their subsidiaries, associate companies, and joint ventures. The mandatory information requirements including financial metrics, shareholding percentages, investment details, and significant influence characteristics. It is designed to provide comprehensive insights into a company's corporate structure and related financial relationships under Companies Law regulations.
Form No. - AOC- 2
Companies Law
Related Party Transactions Disclosure: Mandatory AOC-2 Form Reveals Critical Corporate Governance and Financial Interconnections
A legal form (AOC-2) mandated under the Companies Act, 2013 for disclosing particulars of contracts or arrangements between a company and related parties. The form requires detailed reporting of transactions, including those not at arm's length and material contracts at arm's length basis. It captures essential details such as party relationships, contract nature, duration, terms, board approvals, and transaction values.
Form No. - AOC- 3
Companies Law
Form AOC-3: Abridged Financial Statements for Companies under Section 136 and Rule 10 of Companies Rules 2014.
Form AOC-3 is used under the Companies Law to present an abridged version of a company's financial statements, specifically the Balance Sheet and Profit and Loss Account. It is pursuant to the first proviso to sub-section (1) of section 136 of the Act and Rule 10 of the Companies (Accounts) Rules, 2014. This form provides a concise overview of the financial position and performance of a company, as mandated by the relevant legal provisions. It was established following a notification dated March 31, 2014.
Form No. - AOC- 3A
Companies Law
Form AOC-3A: Key Features of Financial Statements under Companies Act, 2013, Division II, Schedule III
The document is Form AOC-3A under the Companies Act, 2013, specifically Division II of Schedule III, which outlines the salient features of financial statements for companies. It includes notes on amendments made by a notification dated February 27, 2018. This form is used to provide a summary of a company's financial statements, ensuring compliance with the legal requirements set forth by the Companies Act.
Form No. - AOC- 4
Companies Law
Corporate Financial Transparency: Mandatory AOC-4 Filing Ensures Comprehensive Disclosure of Company Financial Statements and Regulatory Compliance
A standardized legal form (AOC-4) used by companies to file financial statements and related documents with the Registrar, in compliance with section 137 of the Companies Act, 2013 and Rule 12 of Companies (Accounts) Rules, 2014. The form facilitates official documentation and regulatory reporting for corporate financial transparency.
Form No. - AOC- 4CFS
Companies Law
Corporate Financial Transparency: Standardized AOC-4 CFS Form Mandates Comprehensive Reporting Under Section 137 of Companies Act
A standardized legal form (AOC-4 CFS) used for filing consolidated financial statements with the corporate registry under section 137 of the Companies Act, 2013. The document provides a regulatory mechanism for companies to submit comprehensive financial documentation to the official registrar, ensuring compliance with statutory accounting and reporting requirements.
Form No. - AOC- 5
Companies Law
AOC-5 Notice: Officially Declare Company Books of Account Location for Compliance with Updated Regulations
FORM NO. AOC-5 is a notice under the Companies Law regarding the address where a company's books of account are maintained. It includes updates from notifications dated January 16, 2015, and January 20, 2023, with the latter taking effect on January 23, 2023. The form is used to officially record and communicate the location for maintaining financial records, ensuring compliance with regulatory requirements.
Form No. - AOC-4 CFS NBFC (Ind AS)
Companies Law
Simplified Financial Reporting Framework for Non-Banking Financial Companies Under Section 137 Compliance Guidelines
A standardized legal form for filing consolidated financial statements by non-banking financial companies (NBFCs) with the Registrar, in compliance with section 137 of the Companies Act, 2013 and Companies (Accounts) Rules, 2014. The form is designed to facilitate regulatory reporting and financial transparency for NBFCs following Indian Accounting Standards (Ind AS).
Form No. - AOC-4-NBFC (Ind AS)
Companies Law
NBFC Financial Reporting Streamlined: Standardized Form Simplifies Compliance Under Section 137 of Companies Act
A standardized form for non-banking financial companies (NBFCs) to file financial statements and related documents with the Registrar, in compliance with section 137 of the Companies Act, 2013 and Companies (Accounts) Rules, 2014. The form is designed to facilitate regulatory reporting and documentation for NBFCs following Indian Accounting Standards (Ind AS).
Form No. - Appendix-II
Central Excise
Application for Removal of Stainless Steel Patties/Pattas as per Central Excise Rules 2002: Declaration & Payment Details Required
The document is an application form for the removal of stainless steel patties/pattas manufactured under a special procedure as per Central Excise Rules, 2002, and related notifications. It requires manufacturers to declare their intent to use cold rolling machines, specify the number of machines, and detail the sum payable according to government notifications. The form includes sections for payment details, declarations of truthfulness, and requests for permission to remove manufactured goods. It also outlines different payment methods, including cash, compounded levy scheme, account-current, and special revenue money order, with necessary certifications and signatures from relevant authorities.
Form No. - Application
Service Tax
Application for Compounding Service Tax Offence Under Service Tax (Compounding of Offences) Rules, 2012 Requires Detailed Personal Information
This document is an application form for the compounding of an offence related to service tax under the Service Tax (Compounding of Offences) Rules, 2012. It requires the applicant to provide personal information, such as their name, address, PAN, and service tax registration number. The form also seeks details of the alleged offence, including the specific provisions violated, adjudication order details, and whether a show cause notice has been issued and adjudicated. The applicant must declare their willingness to pay the compounding amount and acknowledge that compounding is not a right. Verification of the application's accuracy is also required.
Form No. - Application
SEZ
Dual Infrastructure Development in SEZ: Comprehensive Application for Project Approval Under Rule 11(4)
An application form for approval of developer/co-developer seeking dual infrastructure use in a non-processing Special Economic Zone (SEZ) area. The document requires detailed information about proposed infrastructure, land usage, investment, employment potential, and financial details. Applicants must declare compliance with SEZ regulations, provide project specifics, and obtain recommendation from Development Commissioner for Board of Approval.
Form No. - Application
Central Excise
Excise Returns E-Filing Application: Submit Name, ECC, Return Category, Contact Info; Agree to Trade Notice & Manual Backup.
An application form for electronically filing Excise Returns is addressed to the Deputy/Assistant Commissioner. It requires the applicant to provide their name, a 15-digit Excise Control Code, current category of excise return filed, email, and postal address. The form serves as a request for electronic filing permission, declaring compliance with Trade Notice conditions. The applicant agrees to use their ECC in bank challans for excise duty payments and commits to filing manual returns if electronic filing issues arise. The form concludes with a space for the date, place, and signature of the authorized person.
Form No. - Application
Central Excise
Application for Concessional Duty Rate on Excisable Goods Submitted Under Rules 2001; Bond Ensures Compliance with Conditions.
An application under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 is submitted to the Assistant or Deputy Commissioner of Central Excise. The applicant seeks permission to obtain goods at a concessional duty rate for manufacturing excisable goods, specifying the quantity, value, and intended use. The applicant commits to adhering to the rules and conditions of the notification and agrees to pay any duty differences if conditions are not met. A bond has been executed and accepted, ensuring compliance with the rules. The application requires endorsement from the relevant commissioner.
Form No. - Application
Central Excise
Application for Compounding Offence under Central Excise Act 1944: Provide Details, Acknowledge Payment, Understand No Right to Compound.
This form is an application for the compounding of an offence under the Central Excise Act, 1944. It requires the applicant to provide their full name, address, PAN, and registration number. The form seeks details about the violation of the Central Excise Act, including the related invoices or adjudication orders, seizure date, and particulars of the offence. It asks whether a Show Cause Notice was issued and adjudicated, including duty, CENVAT credit, fine, and penalty details. The applicant must declare and verify the information, acknowledging the payment of a compounding amount and understanding that compounding is not a right.
Form No. - Application
Central Excise
Exporters: Apply for Factory Stuffing Permission Under Central Excise with Required Details and Supporting Documents
This document is a form template for exporters seeking permission for factory or warehouse stuffing under Central Excise regulations. It requires the applicant to provide details such as the name and address of the exporter and supporting manufacturer, a description of the export goods, DEPB heading, SION entry number, DEEC license number, and the location for stuffing. The form also asks for the duration of the requested permission, previous permissions granted, export house status, export performance over the last three years, frequency of exports, destination of goods, Central Excise Registration Certificate number, and reasons for requesting factory stuffing.
Form No. - Application for purchase of Foreign exchange
FEMA
Apply for Foreign Exchange Under Liberalised Remittance Scheme with USD 250,000 Limit; Requires Personal and Beneficiary Details.
This document is an application and declaration form for purchasing foreign exchange under the Liberalised Remittance Scheme, with a limit of USD 250,000. It requires the applicant's details, including name, address, account number, and PAN. The form specifies the foreign exchange amount, purpose, sources of funds, and the nature of the instrument (draft or direct remittance). It also requires beneficiary details, including name, address, country, and bank information if applicable. The applicant authorizes account debiting for remittance, declares compliance with the Reserve Bank of India's limits, and certifies the legality of fund sources. An authorized dealer certifies the transaction's eligibility and conformity with regulations.
Form No. - Application Form
Central Excise
Application Process for Pan Masala Manufacturers to Avail Special Procedure Under Rule 15 of Central Excise Rules, 2002
An application form for manufacturers of pan masala or pan masala containing tobacco (Gutkha) to avail a special procedure under Rule 15 of the Central Excise Rules, 2002. The form requires details such as the manufacturer's name, address, ECC number, and information on pouch packing machines, including make, model, and retail sale price of the pouches. Manufacturers must declare compliance with notification provisions and undertake duty payments. Appendix II involves the intimation of duty payment, detailing the number of packing machines, retail sale prices, and payment particulars, including bank details and enclosed bank challans.
Form No. - ASP I
Central Excise
Manufacturers must submit detailed application for special embroidery procedure under Central Excise, include machine specs and compliance agreement.
An application form for manufacturers seeking permission to use a special procedure for embroidery under Central Excise regulations. The form requires details such as the name and address of the factory, Central Excise Registration Number, and the specific calendar month or period for which the procedure is sought. Applicants must provide particulars for each embroidery machine, including serial number, brand, installation year, machine length, and maximum revolutions per minute. Applicants agree to comply with the procedure's terms, and the form includes sections for signatures from the manufacturers and authorization by the Assistant or Deputy Commissioner of Central Excise.
Form No. - ASP II
Central Excise
Manufacturers of stainless steel and aluminium products must apply for special procedure under Central Excise Rules 2002, Notification 17/2007-C.E.
An application form for manufacturers of stainless steel pattis, pattas, or aluminium circles seeking permission to use a special procedure under the Central Excise Rules, 2002, and Notification No. 17/2007-C.E. The form requires the applicant's factory details, Central Excise Registration number, and the specific period for which the procedure is sought. The applicant agrees to adhere to the procedure's terms and conditions. The form includes spaces for signatures of the manufacturer or authorized agent and countersignature by the relevant Central Excise authority, with fields for applicable dates and places.
Form No. - ASTR - 1
Service Tax
Application for Rebate on Service Tax for Exported Services Under Rule 3 of Export of Service Rules, 2005
This document is an application form (ASTR-1) for claiming a rebate on service tax and cess paid on exported taxable services. The applicant, holding a service tax registration, declares the export of services under the Export of Service Rules, 2005, and confirms receipt of payment in India. The applicant requests a rebate under Rule 3 of the Export of Service Rules, 2005, and submits supporting documents. The form includes sections for the sanctioning authority to record the receipt and sanction date of the rebate claim, the claimed and sanctioned rebate amounts, and any reasons for processing delays.
Form No. - ASTR - 2
Service Tax
Applicant Seeks Rebate on Duty, Service Tax, and Cess for Export Services; Confirms Full Payment Received in India
An applicant submits a claim for a rebate of duty, service tax, and cess paid on inputs and input services used in exporting a taxable service under the Export of Service Rules, 2005. The applicant confirms that the payment for the exported service has been fully received in India and requests the rebate to be granted promptly. The claim includes a declaration that no CENVAT credit has been availed on the inputs and input services for which the rebate is claimed. The form is divided into parts for the applicant and the sanctioning authority, detailing the process and timeline for rebate approval.
Form No. - Auditor's Report (Consolidates)
Companies Law
Corporate Auditors Validate Financial Statements Under Section 143(2), Ensuring Comprehensive Transparency and Regulatory Compliance for Organizational Reporting
An auditor's consolidated report prepared under Companies Law, specifically Section 143(2) of the Companies Act, 2013, provides a comprehensive financial examination of an organization's consolidated financial statements. The document follows regulatory guidelines for audit reporting, incorporating statutory requirements and standard procedural protocols for financial verification and disclosure.
Form No. - Auditor's Report (Standalone)
Companies Law
Financial Audit Confirms Compliance with Companies Act, 2013 Regulations Under Section 143(2) Statutory Framework
An independent auditor conducted a standalone financial audit in compliance with Companies Act, 2013 regulations. The report was prepared under specific statutory provisions related to Section 143(2), following prescribed rules for accounting and auditing. The document represents a standard regulatory financial review and assessment of a company's financial statements, ensuring legal and procedural compliance with corporate financial reporting requirements.
Form No. - B-1 Bond
Central Excise
General Bond Ensures Duty-Free Export Compliance Under Central Excise Rules; Obligations for Exporters and Sureties Defined.
This a General Bond with surety/security for the removal of excisable goods for export without paying duty, as per Central Excise Rules and relevant notifications. The obligor and surety are bound to the President of India for a specified sum. The bond ensures compliance with Central Excise Rules regarding the export of goods without duty payment. If conditions are met and goods are exported within the specified time, the bond is void. Otherwise, the bond remains in force. The document includes provisions for both surety and security bonds, detailing obligations and conditions for the obligor and surety.
Form No. - B-11 Bond (SECURITY)
Central Excise
Goods Release Under Central Excise Act Requires Form B-11 Bond with Security and Compliance with Excise Rules.
A person seeking the release of goods seized under the Central Excise Act, 1944, must enter into a bond with security using Form B-11. The obligor(s) commits to pay a specified sum to the Government, with the bond acting as a guarantee. The bond conditions require the obligor(s) to comply with Central Excise Rules, ensure payment of any assessed duties or penalties, and produce the goods when required. If these conditions are met, the bond is void; otherwise, the Government may appropriate the security deposit. The bond is executed under the orders of the Central Government.
Form No. - B-17 Bond
Central Excise
100% Export Units Must Execute Bond with Surety to Comply with Customs Act 1962 and Central Excise Act 1944.
A General Bond (with Surety/Security) is required to be executed by 100% Export Oriented Units (EOUs) or units within Electronic Hardware Technology Parks (EHTP), Software Technology Parks (STP), or Free Trade Zones (FTZ). The bond binds the obligors to comply with the Customs Act, 1962, and Central Excise Act, 1944, ensuring duties and charges are paid, goods are managed according to regulations, and export obligations are fulfilled. It includes conditions for duty-free import and movement of goods, provisional assessments, and security deposits. The bond remains effective until all conditions are met, even if goods are transferred or moved between warehouses.
Form No. - B-2 Bond
Central Excise
Bond Ensures Compliance with Excise Duty Rules; Security for Provisional Assessment Under Rule 7 of Central Excise Rules 2001
This a General Bond with surety or security for the provisional assessment of goods subject to excise duty under Rule 7 of the Central Excise (No. 2) Rules, 2001. The obligor and surety are bound to the President of India for a specified sum, ensuring compliance with excise rules and payment of duties. The bond remains valid unless all conditions are met, including the payment of excise duties and other charges. The bond's liability is unaffected by any government actions, and the President may recover losses from the security deposit if necessary. The bond is executed under government orders for public interest.
Form No. - B-3 Bond
Central Excise
B-3 General Bond Ensures Duty-Free Export Warehousing Compliance Under Central Excise Rules; Obligors Liable for Breaches
This a B-3 General Bond for the removal of excisable goods for warehousing and export without duty payment, as per Central Excise Rules. The obligor(s) are bound to the President of India for a specified sum, ensuring compliance with excise regulations. The bond mandates the obligor(s) to observe all relevant rules and amendments for export warehousing. If the goods are removed, warehoused, and exported within the specified period, and all dues are paid, the bond becomes void. Breach of conditions allows the President to recover losses from the security deposit. The bond is executed under Central Government orders.
Form No. - BA
Wealth-tax
Form BA for Reporting Net Wealth: Individuals, HUFs, and Companies Ensure Compliance with Wealth Tax Regulations
Form BA is used for the return of net wealth for individuals, Hindu undivided families, and companies under the wealth tax regulations. This form facilitates the declaration of net wealth, ensuring compliance with tax obligations. It is available for download in PDF format, allowing taxpayers to report their net wealth accurately and efficiently.
Form No. - Bank Certificate
Central Excise
Bank Certificate Confirms Export Proceeds to Bhutan/Nepal in Line with Rule 19, Central Excise Rules 2002
The document is a bank certificate related to exports to Bhutan or Nepal, in accordance with Rule 19 of the Central Excise Rules, 2002, and Notification No. 45/2001-C.E. (N.T.). It certifies that bills for exports drawn by a specified company have been negotiated, and the proceeds have been received in an approved manner in freely convertible currency. The certificate must be on the bank's letterhead, bear the official stamp, and is issued only after full realization of the bill proceeds. The certificate requires the signature of the bank's manager or authorized officer.
Form No. - Bank Guarantees/ invoked - Part V (Annex IV)
FEMA
New Reporting Rules for Bank Guarantees and External Commercial Borrowings for Indian Companies Under A.P.DIR Circular No.24
The reporting requirements for bank guarantees invoked by Authorized Dealers (ADs) and details related to External Commercial Borrowings (ECB) for Indian companies. It includes various forms for reporting such as Form ECB for raising ECB under the Approval Route, ECB 2 Return for actual transactions, and Form TC for trade credit details. It also specifies the issuance of bank guarantees, buyer's credit, supplier's credit, and trade credits for periods less than three years, particularly for the import of capital goods. The document is part of compliance with the A.P.DIR Series circular No.24 dated November 1, 2004.
Form No. - BEN-1
Companies Law
Form BEN-1: Disclosure of Significant Beneficial Ownership in Shares as per Companies Act, Section 90(1) Rules.
Form BEN-1 is a declaration required under the Companies Act, 2013, for individuals who hold or acquire significant beneficial ownership in shares. It mandates beneficial owners to disclose their substantial interest in a company, in compliance with Section 90(1) and relevant rules. This form ensures transparency in corporate ownership and is governed by the regulatory framework established through notifications and amendments.
Form No. - BEN-2
Companies Law
Form BEN-2 Updated for Compliance with Section 90 of Companies Act, 2013; Key for Corporate Ownership Transparency
Form No. BEN-2 is a return submitted to the Registrar concerning declarations made under section 90 of the Companies Act, 2013, in accordance with the Companies (Significant Beneficial Owners) Rules, 2018. This form has been updated through various notifications, including changes on February 8, 2019, July 1, 2019, and July 15, 2024. These updates ensure compliance with the latest legal requirements for declaring significant beneficial ownership in companies. The form is essential for maintaining transparency and accountability in corporate ownership structures.
Form No. - BEN-3
Companies Law
Companies Must Maintain Form BEN-3 to Document Beneficial Owners Per Section 90(2) of the Companies Act, 2013
Form BEN-3 is a register used by companies to document beneficial owners holding significant beneficial interest, as required by Section 90(2) of the Companies Act, 2013 and Rule 5(1). It includes details such as the name of the company, registered office address, and information about each beneficial owner, including their name, address, email, date of birth, family details, occupation, nationality, identification numbers, and status. The form also records the date of declaration under Section 90, cessation, entry in the register, and filing of BEN-2. Additional instructions or interests may also be noted.
Form No. - BEN-4
Companies Law
Notice Issued Under Section 90(5) of Companies Act, 2013 for Significant Beneficial Ownership Disclosure within 30 Days.
The notice, issued under Section 90(5) of the Companies Act, 2013, requests information from an individual or entity believed to be a significant beneficial owner of a company. The recipient is asked to provide details such as their name, address, PAN, and information about their shareholding and beneficial interest within 30 days. The notice highlights non-compliance with the filing requirements under the Act and includes a Form No. BEN-1 for compliance. Failure to respond may result in further action by the company as per legal provisions.
Form No. - Board Report
Companies Law
Corporate Governance Report Reveals Comprehensive Organizational Performance and Compliance Under Section 134 of Companies Act
A corporate board report extract under Companies Act, 2013 provides statutory disclosure of organizational details, financial performance, governance practices, and regulatory compliance. The document serves as an official record summarizing key organizational information for regulatory and stakeholder transparency, following prescribed legal reporting requirements and standardized presentation guidelines.
Form No. - BOs/LOs/ POs (Annex II)
FEMA
Foreign Entities Must Report Office Openings/Closures in India Monthly Under RBI and FEMA Guidelines, Section 1999.
The procedure for Authorized Dealer (AD) Category-I banks to report the opening and closing of Branch Offices (BOs), Liaison Offices (LOs), and Project Offices (POs) by foreign entities in India. Under the guidelines of the Reserve Bank of India and the Foreign Exchange Management Act, 1999, banks must submit a consolidated list of these offices to the RBI by the fifth of each month. The report includes details such as the foreign entity's name, country of incorporation, office type, Unique Identification Number (UIN), approval or closure date, and the office's address in India.
Form No. - BU 01
VAT - Delhi
Bullion Traders: Apply for VAT Composition Scheme Using Form BU 01, Section 16(12), with Detailed Stock and Tax Info Required.
This document is an application form (Form BU 01) for bullion traders in Delhi seeking to opt into a Composition Scheme under section 16(12) of the VAT Act. The form requires details such as the applicant's TIN, name, address, turnover for the preceding and current year, and tax payable on opening stock, including trading stock and packaging material. Applicants must provide proof of tax payment and verify the accuracy of the information. Part B of the form requests detailed information on trading stock and packaging material, including tax calculations. The form must be signed and verified by the applicant or authorized signatory.
Form No. - BU 02
VAT - Delhi
Bullion traders can withdraw from the Composition Scheme using DVAT BU 02 under section 16(12) of VAT regulations.
Intimation of withdrawal from the Composition Scheme for bullion traders under sub-section (12) of section 16 of the VAT - Delhi regulations. The form, identified as DVAT BU 02, is used to notify the government about a trader's decision to exit the scheme. The document is available for download in both PDF and Word formats.
Form No. - C
Wealth-tax
Demand Notice Issued Under Section 30 of Wealth-tax Act, 1957 Requires Compliance with Tax Obligations
A notice of demand under Section 30 of the Wealth-tax Act, 1957, has been issued, requiring compliance with the specified tax obligations. This document, identified as Form C, outlines the necessary actions the recipient must take in response to the demand. It is available for download in PDF format, ensuring accessibility for the involved parties to review and address the requirements stipulated by the Wealth-tax Act.
Form No. - CAA. 01
Companies Law
Creditors Declare Agreement with Debt Restructuring Scheme, Confirm No Fraudulent Preference, Sign Statement as Required.
The Creditor's Responsibility Statement is a formal declaration by creditors of a company, indicating their agreement with a proposed corporate debt restructuring scheme. The creditors confirm that the debt owed to them was incurred in good faith and in the ordinary course of business. They assert that the scheme does not provide them with any fraudulent preference over other creditors, whether secured or unsecured. The statement requires the creditor's signature, along with the date and place of signing.
Form No. - CAA. 02
Companies Law
National Company Law Tribunal mandates creditor meeting to discuss and vote on proposed corporate arrangement or amalgamation.
A meeting has been ordered by the National Company Law Tribunal for specific classes of creditors or members of a company to consider and potentially approve a proposed compromise, arrangement, or amalgamation. The meeting details, including date, time, and location, will be specified for each class. Attendees can vote in person or by proxy, with proxies needing to be submitted 48 hours before the meeting. Copies of the proposal and related statements are available at the company's registered office. A chairperson has been appointed to oversee the meeting, and any approved proposal will require further tribunal approval.
Form No. - CAA. 03
Companies Law
Notice Issued to Regulators on Proposed Scheme Under Section 230 of Companies Act, 2013; Submit Responses in 30 Days
Notice is issued to the Central Government, Registrar of Companies, Income-Tax Authorities, Reserve Bank of India, Securities and Exchange Board of India, Stock Exchanges, Competition Commission of India, and other relevant regulators regarding a proposed scheme of compromise or arrangement under section 230 of the Companies Act, 2013. A meeting of the company's members and/or creditors will be held as directed by the National Company Law Tribunal. Representations concerning the scheme must be submitted to the Tribunal within thirty days. If no representation is made within this period, it is assumed there are no objections. Copies of the notice and scheme are enclosed.
Form No. - CAA. 04
Companies Law
Company Scheme Approved: Three-Fourths Majority Votes in Favor; Includes Voter Details and Any Modifications
The report by the Chairperson, appointed by the Tribunal, details the outcome of a meeting regarding a scheme of compromise or arrangement for a company. The meeting, attended by creditors or members in person or by proxy, involved a vote on the proposed scheme. A majority representing three-fourths in value agreed to the proposal. The report lists those who voted for and against the scheme, including their names, addresses, and the value of their debts or shares. If the scheme was approved with modifications, these are also noted along with voting details on the modifications.
Form No. - CAA. 05
Companies Law
Company Seeks Approval for Compromise or Arrangement; Meeting Held with Creditors; Resolution Passed Supporting Proposal.
A company, referred to as the petitioner, seeks tribunal approval for a proposed compromise or arrangement. The petition outlines the company's incorporation details, objectives, business activities, financial status, and the necessity for the arrangement. A meeting was convened as per tribunal orders to discuss the proposal with specified creditors or members. The meeting's notice was sent individually and advertised in newspapers. The meeting, chaired as directed, resulted in a resolution supporting the compromise or arrangement. The petitioner requests the tribunal to sanction the arrangement, making it binding on the relevant parties, asserting it will benefit the company.
Form No. - CAA. 06
Companies Law
Tribunal Approves Company Arrangement with Creditors and Shareholders; Binding Decision Made Following Majority Vote
The Tribunal has sanctioned a compromise or arrangement between an unnamed company and its creditors, debenture holders, preference shareholders, or equity shareholders. The petition was reviewed, and a meeting was convened to consider the proposed arrangement. The arrangement was approved by a requisite majority, either unanimously or by at least three-fourths in value of the involved parties. The Tribunal declared the arrangement binding on the specified class of creditors or members and the company itself. Directions for implementing the arrangement were provided, and the company must file a certified copy of the order with the Registrar of Companies within thirty days.
Form No. - CAA. 07
Companies Law
All property and duties transferred to new company under Companies Act Section 232; shares allotted to non-dissenting members.
The tribunal orders the transfer of all property, rights, powers, liabilities, and duties from the transferor company to the transferee company under section 232 of the Companies Act. This includes pending legal proceedings, which will continue with the transferee company. The transferee company must allot shares to transferor company members who have not dissented. The transferor company must deliver a certified copy of this order to the Registrar of Companies within thirty days, leading to its dissolution and consolidation of records with the transferee company. Interested parties may apply to the tribunal for further directions if necessary.
Form No. - CAA. 08
Companies Law
Form CAA.08 Submission for Company Compromise or Arrangement under Section 232(7) and Rule 21
This document is a form (CAA.08) to be filed with the Registrar of Companies under the Companies Law, pursuant to section 232(7) and rule 21. It involves the submission of details regarding a compromise or arrangement approved by a tribunal. The form requires information such as the corporate identity number, global location number, company name, registered office address, and email ID. It also includes the dates of the board resolution and tribunal order approving the scheme. The form mandates a declaration of compliance with the tribunal's order, signed by a director or company secretary, and must include attachments like the scheme and compliance details.
Form No. - CAA. 09
Companies Law
Company Proposes Merger Under Section 233 of Companies Act 2013; Invites Feedback Within 30 Days from Interested Parties
A notice has been issued by a company proposing a merger or amalgamation with another company under Section 233 of the Companies Act, 2013. The notice invites objections or suggestions regarding the scheme from the Registrar, Official Liquidator, and any person whose interests may be affected. Interested parties must submit their feedback within thirty days from the notice date to the specified Central Government address and the authorized representative of the transferor company. A copy of the scheme is enclosed with the notice for review.
Form No. - CAA. 10
Companies Law
Directors Declare Solvency Under Companies Law, Form CAA.10, Section 233(1)(c), Rule 25(2), Supported by Audited Financials.
This document is a Declaration of Solvency form under the Companies Law, specifically Form No. CAA.10, pursuant to section 233(1)(c) and rule 25(2). It requires the directors of a company to declare that, after a full inquiry into the company's affairs, they believe the company can meet its liabilities for at least one year. The declaration is supported by an audited statement of assets and liabilities and confirmation that the company's annual accounts are up-to-date with the Registrar of Companies. The form includes signatures from the Managing Director and Directors, and is verified by a Commissioner of Oaths and Notary Public. Attachments include a board resolution, statement of assets and liabilities, and an auditor's report.
Form No. - CAA. 11
Companies Law
Merger Scheme Approved: Companies Comply with Section 233 Requirements, Address Objections, and Secure Member and Creditor Approval.
The document is a formal notice regarding the approval of a merger scheme between two companies. It includes details such as the Corporate Identity Numbers, Global Location Numbers, and registered office addresses of both the transferee and transferor companies. The scheme has been approved by the requisite majority of members and creditors from both companies, as per the requirements under section 233 of the Companies Law. The director of the transferee company declares compliance with all necessary legal requirements and confirms that objections have been addressed. Attachments include the approved scheme and notices sent as required by law.
Form No. - CAA. 12
Companies Law
Merger Scheme Approved Under Section 233; Members and Creditors of Both Companies Agree to Terms; Effective Date Set.
The confirmation order pertains to a scheme of merger or amalgamation between two unnamed companies, referred to as the transferor and transferee companies. In accordance with section 233 and rule 25(5), the scheme has been approved by the members and creditors of both companies as required under section 233(1)(b) and (d). The order confirms the scheme, indicating it will become effective on a specified date. A copy of the approved scheme is attached to the order, which is signed and sealed, including the date and place of issuance.
Form No. - CAA. 13
Companies Law
Central Government Submits Application Under Section 233(5) and Rule 25(6) of Companies Act, 2013 for Tribunal Review.
An application is submitted by the Central Government to the National Company Law Tribunal under section 233(5) and rule 25(6) of the Companies Act, 2013. The document requires the applicant to provide the names and addresses of individuals who should be given an opportunity to be heard. The application includes a reference to the Tribunal, a statement of facts, and the applicant's submissions. It is accompanied by specified annexed documents. The form requires the applicant's signature, along with the date and place of submission. Additional copies of the reference application must be enclosed for each named individual.
Form No. - CAA. 14
Companies Law
Dissenting shareholders notified of share acquisition; apply within one month or transferee proceeds if Tribunal doesn't intervene.
Notice is issued to dissenting shareholders of the transferor company regarding the acquisition of their shares by the transferee company. The offer for acquisition at a specified price has been approved by holders of at least nine-tenths in value of the shares. Shareholders opposed to the acquisition have one month to apply to the Tribunal. If no application is made or the Tribunal does not order otherwise, the transferee company will proceed to acquire the shares under the terms of the offer.
Form No. - CAA. 15
Companies Law
Form CAA.15: Essential for Share Transfer Schemes Under Section 238(1)(a) and Rule 28 of Companies Law.
This form, CAA.15, is used under Companies Law pursuant to section 238(1)(a) and rule 28, requiring information to accompany a circular regarding any scheme or contract involving the transfer of shares from a transferor company to a transferee company. It was introduced through Notification G.S.R. 1134 (E) on December 14, 2016. The form ensures that all necessary details are provided when shares or a class of shares are transferred between companies.
Form No. - CAA.16
Companies Law
Application Filed for Merger Between Companies Under Section 230; Compliance with Rule 25A and Foreign Exchange Rules Confirmed.
An application under section 230 is filed with the National Company Law Tribunal for the merger and amalgamation between two companies, identified as transferee and transferor entities. The declaration, in compliance with Rule 25A, is made by an authorized representative of one company. It states whether prior approval under the Foreign Exchange Management (Non-Debt Instruments) Rules, 2019 is required and, if so, confirms that such approval has been obtained and enclosed. The form includes spaces for the date, place, and signature, along with an enclosure for the approval document if applicable.
Form No. - CAAR-1
Customs
CAAR-1 Form: Advance Ruling Application for Customs Matters Requires Details on Status, Activities, and Legal Questions
The CAAR-1 form is an application for Advance Ruling related to customs matters. It requires applicants to provide personal and contact details, Importer-Exporter Code, and jurisdictional authority preference. Applicants must indicate their status, detail the nature of their activity, and specify the legal questions for which they seek a ruling, such as goods classification, duty applicability, value determination, or origin of goods. The form also asks for relevant facts, the applicant's legal interpretation, and whether similar issues are pending or previously decided. A verification section requires the applicant's declaration of accuracy and competence.
Form No. - CAAR-2
Customs
Appeal Form for Customs Advance Rulings: Provide Ruling Details, Personal Info, Case Summary, and Request Personal Hearing
This document is a form for filing an appeal to the Appellate Authority for Advance Rulings in customs matters. It requires the appellant to provide details such as the advance ruling/order number, date of communication, and personal information, including contact details and tax identification. The form also requests information about the authorized representative, if applicable, and a summary of the case facts and grounds for appeal. It outlines the jurisdictional authority involved and lists the necessary documents to be attached. The appellant seeks to have the ruling set aside or modified, requests a personal hearing, and verifies the correctness of the information provided.
Form No. - CAAR-3
Customs
Appeal Form for Customs Advance Ruling: Key Details Needed from Appellant, Applicant, and Authorized Representative Under Section 28-I
The document is a form used for appealing to the Appellate Authority for Advance Ruling in customs matters. It requires details such as the advance ruling/order number, date of communication, and information about the appellant, who is the Principal Commissioner/Commissioner of Customs. It also requests details of the applicant and any authorized representative. The form includes sections for the facts of the case, grounds for appeal, and a list of attached documents. The prayer requests the authority to set aside or modify the ruling, grant a personal hearing, and issue further orders as deemed appropriate. The appellant must verify the information provided.
Form No. - CC 01
VAT - Delhi
Contractor Opts for Tax Composition Scheme Under Section 16(12), Details Sub-Contractor Payments and Tax Deposits
A contractor, registered under the Delhi Value Added Tax Act, 2004, certifies opting for the tax composition scheme as per section 16(12). The contractor has awarded sub-contract work to another registered dealer. The form includes details such as the date of allocation, value, payments made, balance value, and completion date of the sub-contracts. The contractor affirms having deposited or committing to deposit the due tax to the government treasury for the specified amounts. The document concludes with the contractor's declaration of the truthfulness of the information provided.
Form No. - Challan
Central Excise
Challan Form for Exempted Weavers: Rule 8A(iv) Compliance, Excise Duty Details, and Quarterly Return Submission.
This document is a challan form for exempted weavers or manufacturers under Central Excise, as per Rule 8A(iv) of the CCR, 2002. It serves multiple purposes, including as an original for the buyer, a duplicate for quarterly return submission, and a triplicate for the manufacturer's office. The form requires details such as the name and address of the exempted weaver, declarant code, and date of issue. It also includes information about the yarns used, their quantity, assessable value, and excise duty paid. The form outlines the processes carried out, details of the recipient manufacturer, and the dispatch information of the fabrics. A declaration confirms the payment of excise duty and the correct usage of inputs.
Form No. - Challan 280
Income Tax
Challan 280: Essential for Accurate Income Tax Payments by Corporates and Non-Corporates, Requires PAN and Assessment Year Details.
Challan 280 is used for the payment of income tax by both corporate and non-corporate entities. It facilitates the payment of advance tax, self-assessment tax, regular assessment tax, and tax on distributed income. The form requires details such as the taxpayer's Permanent Account Number (PAN), assessment year, and the type of payment being made. It is essential for taxpayers to fill out this form accurately to ensure proper credit of the tax paid to their account.
Form No. - Challan 281
Income Tax
Challan 281: Essential for Paying TDS and TCS for Corporate and Non-Corporate Entities, Ensuring Tax Compliance
Challan 281 is used for the payment of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) for both corporate and non-corporate entities. This form is essential for remitting taxes deducted or collected to the Income Tax Department. It ensures compliance with tax regulations and helps in maintaining accurate tax records for entities required to deduct or collect tax at source.
Form No. - Challan 282
Income Tax
Challan 282: Simplifying Payment for Securities Transaction, Estate Duty, Wealth Tax, and More Under Income Tax Rules.
Challan 282 is used for the payment of various taxes including Securities Transaction Tax, Hotel Receipts Tax, Estate Duty, Interest Tax, Wealth Tax, Expenditure Tax, Other Taxes, and Gift Tax. This form facilitates the payment process for these specific tax categories under the Income Tax framework.
Form No. - Challan 283
Income Tax
Challan 283: Essential for Paying Banking Cash Transaction Tax & Fringe Benefits Tax Under Income Tax Regulations
Challan 283 is used for the payment of Banking Cash Transaction Tax and Fringe Benefits Tax under the Income Tax regulations. This form facilitates the remittance of these specific taxes to the relevant tax authorities. It is essential for entities subject to these taxes to use Challan 283 to ensure compliance with tax obligations. The form streamlines the payment process, providing a standardized method for reporting and settling these tax liabilities.
Form No. - CHALLAN NO. ITNS 284
Income Tax
Ensure Compliance with Tax Laws: Declare Undisclosed Foreign Income and Assets Using Challan No. ITNS 284 for Tax Payments.
Challan No. ITNS 284 pertains to the declaration and payment of taxes on undisclosed foreign income and assets under the Income Tax regulations. This form is used to report foreign income and assets that have not been previously disclosed to tax authorities. It facilitates the payment of taxes owed on these undisclosed amounts, ensuring compliance with tax laws related to foreign income and asset disclosure. The form is a critical component for individuals or entities needing to regularize their tax obligations concerning foreign holdings.
Form No. - CHALLAN NO. ITNS 285
Income Tax
Equalisation Levy Challan ITNS 285: Payment Form for Tax on Digital Services by Non-Residents
The document is an Equalisation Levy Challan, specifically Challan No. ITNS 285, related to income tax. It is a form used for the payment of the equalisation levy, a tax imposed on specified digital services provided by non-resident entities. The form facilitates the collection of this levy and is part of the compliance requirements under the tax regulations for digital transactions. The document does not contain any personal or specific party information.
Form No. - CHALLAN NO. ITNS 286
Income Tax
Income Declaration Scheme 2016: Procedural Insights on Challan ITNS 286 for Undisclosed Income Tax Matters
A document related to the Income Declaration Scheme, 2016, specifically a challan identified as ITNS 286, associated with income tax matters. The procedural aspects of the scheme, likely involving the payment or declaration of undisclosed income as per the scheme's regulations. It does not provide specific details about the parties involved or the amounts declared, focusing instead on the administrative aspects of the income tax process under this scheme.
Form No. - Changes in PAN Data
Income Tax
PAN Change Request Form: Update Personal Info or Reprint Your PAN Card Easily
This a request form for making changes or corrections to PAN data or for reprinting a new PAN card. It is related to income tax matters and is titled as a PAN Change Request Form. The form allows individuals to update their personal information associated with their Permanent Account Number (PAN) or to request a new card if needed.
Form No. - Changes in TAN Data
Income Tax
Request Changes to TAN Data Under Section 203A of Income Tax Act 1961 for Accurate Tax Records.
This form is used to request changes or corrections in the Tax Deduction and Collection Account Number (TAN) data as allotted under Section 203A of the Income Tax Act, 1961. It facilitates the updating of TAN information to ensure accuracy in tax-related records.
Form No. - CHG - 01
Companies Law
Asset Reconstruction Companies Must Use Updated Form CHG-01 for Charge Registration Under SARFAESI Act, 2002.
This application for the registration of the creation or modification of a charge, excluding those related to debentures, by an Asset Reconstruction Company under the Securitization and Reconstruction of Financial Assets and Enforcement of Securities Interest Act, 2002 (SARFAESI). It involves using Form CHG-01 under Companies Law. The form was updated as per a notification effective from August 1, 2019, with further amendments made on August 29, 2022.
Form No. - CHG- 02
Companies Law
Certificate Confirms Registration of Financial Charge Under Companies Act, 2013, With Details of Secured Amount and Party Involved.
This document is a Certificate of Registration of Charge (Form CHG-02) issued under the Companies Act, 2013, confirming the registration of a financial charge created by a company. It includes the company's Corporate Identity Number (CIN) or Foreign Company Registration Number (FCRN), the Charge Identification Number, and details of the charge, such as the date, the party in favor of whom the charge is created, and the secured amount in rupees. The certificate is issued by the Registrar of Companies, confirming compliance with Chapter VI of the Companies Act, 2013.
Form No. - CHG- 03
Companies Law
Certificate Confirms Modification of Charge Registered Under Companies Act 2013, Chapter VI, via Form No. 6.1.
This document is a Certificate of Registration of Modification of Charge under the Companies Act 2013. It certifies that a charge created in favor of a party, identified by a Charge Identification Number, has been modified and registered as per the provisions in Chapter VI of the Act. The certificate includes the corporate identity number or foreign company registration number of the company, the name of the company, and details of the modification as filed in Form No. 6.1. The Registrar of Companies issued this certificate on a specified date and location.
Form No. - CHG- 04
Companies Law
Updates to Form CHG-4: Latest Changes Ensure Compliance with Charge Satisfaction Documentation Rules
Form CHG-4 is used under Companies Law to record the satisfaction of a charge. It includes particulars necessary for officially documenting that a charge has been satisfied. The form has undergone updates, with changes notified on December 18, 2018, and August 29, 2022. These updates replaced previous versions of the form, ensuring compliance with the latest legal requirements for charge satisfaction documentation.
Form No. - CHG- 05
Companies Law
Certification of Charge Satisfaction Under Companies Act 2013 Sections 82/83 and Rule 8 Confirmed by Registrar of Companies.
This document is a Memorandum of Satisfaction of Charge under the Companies Act 2013, specifically referring to sections 82/83 and rule 8 of the Companies (Registration of Charges) Rules, 2014. It certifies that a financial charge against a company, identified by its Corporate Identity Number (CIN) or Foreign Company Registration Number (FCRN) and Charge Identification Number, has been fully satisfied. The document is issued by the Registrar of Companies and includes placeholders for the amount, date, and location of certification, indicating the charge has been settled in accordance with the relevant legal provisions.
Form No. - CHG- 06
Companies Law
Updated Form CHG-06 for Appointment or Cessation of Receiver/Manager Under Companies Law
A notice concerning the appointment or cessation of a receiver or manager under Companies Law, designated as Form CHG-06, has been updated. The form was initially introduced through a notification dated March 31, 2014, and later amended on August 29, 2022. The procedural changes related to the management or cessation of receivership within a company.
Form No. - CHG- 07
Companies Law
Form CHG-7 Registers Company Charges Under Section 85, Rule 10: Details on Charge ID, Amount, and Terms
Form CHG-7 is a register of charges under the Companies Law, as per section 85 and rule 10 of the Companies (Registration of Charges) Rules, 2014. It records details such as the charge ID, creation or acquisition date, registration date, property description, period and amount secured, and charge holder information. It also includes terms, conditions, and instruments related to the charge, as well as any modifications, satisfactions, and associated registration dates. The form notes any delays in filing for registration and reasons for such delays.
Form No. - CHG- 08
Companies Law
Companies use CHG-08 to seek deadline extensions and correct errors in charge registration details. Updated August 2022.
This document is an application form (CHG-08) used by companies to request an extension from the Central Government for filing details related to the registration, modification, or satisfaction of a charge. It also allows for the rectification of any omissions or misstatements in these particulars. The form has been updated through notifications, with changes effective from August 1, 2019, and further modifications made on August 29, 2022.
Form No. - CHG- 09
Companies Law
CHG-09 Application Form for Registering or Modifying Charge on Debentures Under Companies Law, Updated August 29, 2022.
This document is an application form, CHG-09, used under Companies Law for the registration or modification of a charge on debentures, or for rectifying details related to such charges. It has been updated as per notifications dated April 30, 2019, effective from August 1, 2019, and another update on August 29, 2022. The form facilitates legal compliance in managing financial securities associated with debentures by allowing companies to officially record changes or corrections in the charge details, ensuring accurate legal and financial records.
Form No. - Compounding application form
FEMA
Application Form for Compounding Offence Under FEMA: Complete in Duplicate with Certified Memorandum, Available in Word and PDF Formats
An application form for compounding an offence under FEMA is provided, which should be completed in duplicate. The application must be accompanied by a certified copy of the issued Memorandum. The form is available in both Word and PDF formats and corresponds to Rule 4 or 5.
Form No. - CRA- 1
Companies Law
Comprehensive Guidelines for Recording Costs Under Companies (Cost Records and Audit) Rules, 2014: Key Cost Categories and Compliance Tips
The detailed requirements for maintaining cost records under the Companies (Cost Records and Audit) Rules, 2014. It specifies the particulars of costs to be recorded, including material costs, employee costs, utilities, direct expenses, and overheads. Each cost category is defined with guidelines on how to record, calculate, and allocate costs, ensuring accuracy and consistency. The document also addresses handling abnormal costs, subsidies, and grants, and provides instructions for cost reconciliation with financial accounts. It emphasizes maintaining records for related party transactions, export expenses, and production and sales records, ensuring compliance with legal and accounting standards.
Form No. - CRA- 2
Companies Law
Companies Must Notify Government About Cost Auditor Appointment Using Standardized Form Under Rule 6 of Cost Audit Rules
A legal form used by companies to officially notify the Central Government about the appointment of a cost auditor. The document provides a standardized template for corporate entities to communicate their selected cost auditor, ensuring regulatory compliance with statutory requirements in corporate governance and financial oversight.
Form No. - CRA- 3
Companies Law
Cost Audit Report Form CRA-3: Assessing Compliance with Companies Act, 2013, Section 148(3) for Cost Records and Audit.
The Cost Audit Report Form CRA-3, under the Companies (Cost Records and Audit) Rules, 2014, is a structured document used by cost auditors appointed under Section 148(3) of the Companies Act, 2013. It requires auditors to assess the adequacy of cost records for specified products or services, and whether these records comply with relevant auditing standards. The report includes auditors' opinions on the sufficiency of information obtained, the maintenance of cost records, internal audit systems, and the accuracy of financial data. It also provides space for auditors to note observations and suggestions. The form is detailed, covering financial data, cost accounting policies, product/service profitability, and related party transactions.
Form No. - CRA- 4
Companies Law
Cost Audit Report Filing: Comprehensive Corporate Compliance Form Streamlining Financial Transparency and Regulatory Submission Process
A standardized administrative document used by companies to submit cost audit reports to the central government. The form is part of Companies Law regulatory requirements, specifically designed for filing detailed cost audit information. It follows specific guidelines for reporting and compliance purposes, with recent amendments noted in official notifications affecting its implementation and format.
Form No. - CRL-1
Companies Law
Companies must file Form CRL-1 disclosing subsidiary layers with director authorization and digital signatures
Form CRL-1 is a mandatory return filed under the Companies Act, 2013 and Companies (Restriction on number of layer) Rules, 2017 to report subsidiary company layers. Companies must disclose the number of subsidiary layers existing when the rules commenced and provide layer-wise details including subsidiary names, corporate identification numbers, holding company information, and shareholding percentages. The form requires director authorization through board resolution and digital signature, with declarations of accuracy and acknowledgment of penalties for false statements under sections 448 and 449 of the Act.
Form No. - CSR - 1
Companies Law
Companies must register CSR entities through Form CSR-1 under section 135 and rule 4 amendments effective July 2025
Companies must register entities undertaking Corporate Social Responsibility activities through Form CSR-1 under section 135 of the Companies Act, 2013 and rule 4(1) and (2) of the Companies CSR Policy Rules, 2014. The form has undergone multiple amendments, with the latest substitution effective from July 14, 2025, replacing the previous form numbering system. This registration requirement ensures proper documentation and compliance for entities engaged in CSR activities.
Form No. - CSR - 2
Companies Law
Corporate Social Responsibility Reporting: Mandatory Guidelines for Companies Detailing Financial Commitments and Social Initiatives
A legal document detailing corporate social responsibility (CSR) reporting requirements under Companies Law. The report is prepared pursuant to specific rule provisions, outlining mandatory compliance guidelines for companies regarding their social responsibility initiatives and financial allocations. The document appears to be an official regulatory form with administrative notations about recent regulatory amendments and effective dates.
Form No. - CT - 1
Central Excise
DTA Exporters Can Procure Duty-Free Goods from EOUs Under Central Excise Rules with Form CT-1 Certificate
This document is a certificate (Form CT-1) allowing a Domestic Tariff Area (DTA) exporter to procure specified goods without paying duty from an Export Oriented Unit (EOU). The exporter, registered under the Central Excise Rules, has provided either a bond or an undertaking accepted by the Assistant or Deputy Commissioner of Central Excise. The certificate permits the exporter to obtain goods for manufacturing or processing for export, valid for six months from issuance. The document requires the exporter to provide details of the goods, including description, quantity, value, and duty involved, and includes a declaration of provisional debit in the bond account.
Form No. - CT - 1
Central Excise
Certificate for Exporting Excisable Goods Duty-Free Under Rule 19, Valid for One Year, Requires Bond or Undertaking
This document is a Certificate for the procurement of excisable goods for export without payment of duty, as per Rule 19 of the Central Excise Rules, 2002, and Notification No. 42/2001-C.E. (N.T.). It certifies that the exporter has either furnished a bond or an undertaking, accepted by the relevant Central Excise authority. The certificate permits the exporter to obtain excisable goods for export and is valid for one year from the issue date. The document includes sections for the exporter to provide details of the goods, including description, quantity, value, and duty involved, and requires a declaration of provisional debit in the Bond Account.
Form No. - CT - 2
Central Excise
Certificate for Excisable Goods Procurement Under Export Warehousing as per Rule 20, Central Excise Rules, 2002
This document is a certificate for the procurement of excisable goods under the export warehousing procedure as outlined in Rule 20 of the Central Excise Rules, 2002. It certifies that a registered entity, identified by a registration number, is authorized to obtain specified goods at a nil or concessional rate under a particular notification. The entity has furnished a bond accepted by the relevant Central Excise authority. The certificate includes details such as the name and address of the factory or warehouse, registration number, and specifics of the goods to be procured. It requires a declaration of provisional debit in the bond account by the exporter or authorized agent.
Form No. - CT - 3
Central Excise
Certificate Issued for Removal of Excisable Goods Under Bond Form CT-3 by Central Excise Authority
This document is a Certificate for the removal of excisable goods under bond, identified as Form CT-3, issued by Central Excise. It certifies that a licensee, whose name and address are undisclosed, holds a valid license and has executed a bond in Form B-17 with the Central Excise or Customs authorities. The certificate permits the removal of a specified quantity of excisable goods from the licensee's unit to another undertaking. The document includes attested specimen signatures of the authorized agent and is signed by the Central Excise Officer in charge of the relevant export-oriented or technology park unit.
Form No. - D
Wealth-tax
Demand Issued Under Section 30 for Provisional Tax Payment Assessed Under Section 15C of Wealth-tax Act, 1957.
A notice of demand has been issued under section 30 of the Wealth-tax Act, 1957, requiring payment of tax provisionally assessed under section 15C of the same Act.
Form No. - DA
Wealth-tax
Apply for Case Settlement Under Wealth-tax Act Section 22C(1) Using Form DA, Downloadable in PDF Format.
This document is a form used for applying for the settlement of cases under section 22C(1) of the Wealth-tax Act, 1957. It is identified as Form DA and is related to wealth-tax matters. The form is available for download in PDF format.
Form No. - DB
Wealth-tax
Submit Declaration Under Section 18C(1) Wealth-tax Act Using Form DB for Pending High Court Legal Question
An assessee is required to submit a declaration under section 18C(1) of the Wealth-tax Act, 1957, asserting that an identical legal question is currently pending before the High Court. This form, referred to as Form DB, must be completed to make such a claim. The process involves downloading the form in PDF format and submitting it as part of the legal proceedings related to wealth-tax matters.
Form No. - Declaration
Central Excise
Manufacturers of biris must file a declaration for excise duty exemption under notification No. 12/2012-Central Excise.
A manufacturer of biris seeking exemption from excise duty under notification No. 12/2012-Central Excise must file a declaration. The form requires the manufacturer's name, address, and PAN, along with details of the manufacturing processes and premises. It asks whether any manufacturing processes, such as rolling of biris, are performed by a job worker, and if so, the job worker's details and the quantity of biris processed in the previous financial year. The manufacturer must also declare the total quantity of biris manufactured and cleared in the previous year, affirming the accuracy of the information provided.
Form No. - Declaration
Central Excise
Units Must Declare for Central Excise Exemption, Comply with Notification No. 36/2001 & 40/2008, and Register When Needed.
A declaration form for units seeking exemption from Central Excise registration, as per Notification No. 36/2001 and Notification No. 40/2008, is addressed to the Deputy/Assistant Commissioner of Central Excise. Declarants affirm the accuracy of the information provided and compliance with exemption conditions. They commit to register for Central Excise when the value of goods reaches the exemption limit or becomes chargeable to duty. The form requires details such as factory address, business status, PAN, VAT number, electricity connection, and excisable goods manufactured. Any changes to the provided information must be reported, and non-relevant sections of the form may be omitted.
Form No. - DECLARATION FORM FOR ACES
Service Tax
Registered Assessees Must Submit Declaration for ACES System with Service Tax Details and Contact Information
This form is a declaration for existing assessees registered with the Service Tax Department, specifically for the Automation of Central Excise and Service Tax (ACES) system. It requires the registered assessee to provide their Service Tax Code, division, range, email address, and firm constitution type (e.g., proprietorship, partnership, company, trust, society). The form also requests the name and contact number of a contact person. The declarant must affirm that they are authorized to submit the declaration on behalf of the entity and attest to the truthfulness of its contents before submitting it to the Assistant Commissioner of Service Tax or Central Excise.
Form No. - Declaration form for availing SSP exemption
Service Tax
Exemption Declaration Form for Service Tax Under Notification No. 33/2012: Key Requirements and Compliance Details
This declaration form is for individuals or entities seeking exemption under notification no. 33/2012 related to service tax. The declarant must provide their name, address, contact information, registration number, and details of services provided. They confirm that their taxable services did not exceed 10 lakhs in the previous financial year and are not expected to exceed this in the current year. The form includes declarations regarding pending liabilities, credit utilization, brand name usage, and compliance with specific sections of the Finance Act. The declarant also commits to paying any future service tax liabilities as per the law.
Form No. - DIR- 01
Companies Law
Form DIR-01 Amendments: Provisions Added in March 2014, Omitted in September 2014, Affecting DIR-1 Applicability.
This Companies Law, specifically referencing Form DIR-01. It includes notes on amendments, indicating that certain provisions were inserted by a notification dated March 31, 2014, and later omitted by another notification dated September 18, 2014. The omitted content previously related to Form DIR-1, which is no longer applicable following the amendment.
Form No. - DIR- 02
Companies Law
Consent Form for Company Director Appointment Under Companies Act 2013: Personal Info, Compliance, and Security Clearance Requirements
This document is a consent form for an individual to act as a director of a company, as per the Companies Act, 2013. The individual provides personal information, including their Director Identification Number, full name, address, and contact details. They declare they are not disqualified, have no criminal convictions related to company management, and will comply with the limit on the number of directorships. The form also addresses whether security clearance from the Ministry of Home Affairs is required. The individual must attach proof of identity and residence. The form concludes with the individual's signature, date, and place.
Form No. - DIR- 03
Companies Law
Application Form DIR-3 for Director Identification Number as per Section 153, Companies Act, 2013
The document is an application form (DIR-3) for obtaining a Director Identification Number (DIN) before being appointed in an existing company or Limited Liability Partnership (LLP), as per section 153 of the Companies Act, 2013, and relevant rules. It has undergone several amendments, with changes noted in notifications dated March 31, 2014, June 12, 2018, June 1, 2022, and January 20, 2023. This form is essential for compliance with the Companies (Appointment and Qualification of Directors) Rules, 2014, and the Limited Liability Partnership Rules, 2009.
Form No. - DIR- 03A
Companies Law
DIR-3A Form Requires Applicants Without Last Name to Use Father's or Grandfather's Surname for Director ID.
The form DIR-3A under the Companies Law pertains to the declaration required for individuals applying for a Director Identification Number (DIN) who do not have a last name. It mandates that such applicants use their father's or grandfather's surname in the "last name" field as a mandatory requirement. The applicant must solemnly affirm the truthfulness of the statements and acknowledge understanding specific sections of the Companies Act, 2013. The declaration must be signed, dated, and include the applicant's name and address as per their ID proof.
Form No. - DIR- 03B
Companies Law
Director Notifies Company of DIN Allotment as per Companies Act 2013; Includes Personal and Appointment Details
This document is a formal intimation regarding the allotment of a Director Identification Number (DIN) to a company by its director, as per the Companies Act, 2013 and related rules. It includes specific details such as the DIN, director's name, residential address, email, designation, and category. It also lists the companies where the director holds positions, along with appointment dates and designations. The director provides a declaration regarding their appointment and includes a copy of the DIN Allotment Letter. The form requests acknowledgment of receipt and may include attachments like board or shareholder resolutions and Form 32.
Form No. - DIR- 03C
Companies Law
Indian companies must update director details using Form DIR-3C per Section 157, effective January 23, 2023.
Form DIR-3C is used by Indian companies to provide intimate information about their directors, managing directors, managers, and secretaries. This requirement is pursuant to Section 157 of the Companies Act, 2013, and Rule 10A(2) of the Companies (Appointment and Qualification of Directors) Rule, 2014. The form has been updated as per the notification dated January 20, 2023, effective from January 23, 2023, replacing the previous version which focused on the intimation of Director Identification Numbers to the Registrar.
Form No. - DIR- 03KYC
Companies Law
Updated Form DIR-3-KYC: Essential for Director Identification and Compliance Under Companies Law
Form DIR-3-KYC is used for the Know Your Customer (KYC) process of directors under Companies Law. It has been updated through notifications dated August 21, 2018, and August 29, 2022. This form requires directors to submit personal identification details to maintain compliance with regulatory standards. The updates ensure that the information provided is current and accurate, reflecting changes in the legal requirements for director identification and verification.
Form No. - DIR- 03KYC-WEB
Companies Law
KYC Requirements for Directors: DIR-3-KYC-WEB Form and Rule 12A Amendments Explained
The KYC (Know Your Customer) requirements for directors under the Companies Law, specifically referencing form DIR-3-KYC-WEB. It follows rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. The text includes notes on amendments made through notifications, one inserted on July 25, 2019, and another substitution made on August 29, 2022. These amendments relate to the procedural requirements for directors to comply with KYC obligations.
Form No. - DIR- 04
Companies Law
New DIN Applicants Must Verify Accuracy of Form DIR-3; False Statements Risk Liability Under Section 448.
The requirements for Form DIR-4, which serves as a verification affidavit for applicants seeking a Director Identification Number (DIN) under the Companies Act, 2013. The applicant must verify that the information in Form DIR-3 is accurate and corresponds with the attached documents, which are certified by the relevant authorities. The applicant must confirm they are not disqualified from being a director, have not been declared a proclaimed offender, and have not previously been allotted a DIN. False statements may result in liability under section 448 of the Companies Act and other applicable laws.
Form No. - DIR- 05
Companies Law
Application Form DIR-5 for Surrendering Director Identification Number Under Companies Act 2013 and Related Rules
This document is an application form (DIR-5) for the surrender of a Director Identification Number (DIN) under the Companies Act, 2013, and the Companies (Appointment and Qualification of Directors) Rules, 2014. It has been updated through notifications, with the latest amendment effective from January 23, 2023. The form is used by individuals who wish to surrender their DIN, a unique identifier for directors in India, as per the stipulated legal requirements.
Form No. - DIR- 06
Companies Law
Notify Director Changes with Updated Form DIR-6 Under Rule 12(1), Effective January 23, 2023.
Form DIR-6 is used to notify the Central Government about changes in the particulars of a Director or Designated Partner under the Companies Law, as per rule 12(1) of the Companies (Appointment and Qualification of Directors) Rule, 2014. The form has been updated through notifications, with the latest amendment effective from January 23, 2023. This form ensures that any changes in the details of directors or designated partners are officially recorded and communicated to the relevant authorities.
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