Direct Tax Dispute Resolution Scheme form requires declarant details, computing amounts payable and proof of withdrawal or pendency of proceedings.
The declaration form under the Direct Tax Dispute Resolution Scheme requires declarant identity, PAN and assessment details, itemised particulars of appeals or penalty orders as of 29-2-2016, and computation of amounts payable under section 202 including outstanding tax, interest and an added 25% of minimum penalty where applicable; it also records pendency or withdrawal of judicial or alternative dispute resolution proceedings and includes a verification clause certifying correctness and non-disqualification.

Foreign asset disclosure requires category-wise valuation, payment computation, supporting evidence, and verified reporting of omitted overseas assets and income.
Form 1 requires disclosure of specified foreign assets and income, with declarant details, asset or income classification, acquisition year, residential status, supporting evidence and annexure-based asset particulars. Fair market value must be aggregated by category, with the prescribed amount payable calculated at 60 per cent for undisclosed foreign assets and income and a prescribed fee for specified omitted foreign assets. Indexed acquisition cost is deemed fair market value where no valuation is carried out. Verification requires certification of correctness, completeness and compliance with the specified exclusion provision.

Income Declaration Scheme requires declared undisclosed income, tax at 30% plus surcharge and penalty, and asset verification.
Form 1 prescribes the declaration procedure under Section 183 for the Income Declaration Scheme, 2016, requiring declarant particulars, assessment years, and a detailed annexure statement of undisclosed income by asset category with required valuation reports. It sets computation of tax and charges (tax at 30%, surcharge 25% of tax, penalty 25% of tax), records of payments, and balance payable. The verification requires sworn accuracy, exclusions for certain offences, disclosure of searches/notices, and a benami transfer condition to preserve immunity.

Foreign asset disclosure payment orders require timely payment, permit limited delayed payment with interest, and void unpaid declarations.
Form 2 records the amount payable on a Form 1 declaration under the Foreign Assets of Small Taxpayers Disclosure Scheme. It requires details and fair market values of declared foreign assets or income, aggregation of values, applicable fee, and the total sum payable. Payment must be made within two months from the end of the month of certificate receipt. Delayed payment is permitted for a further limited period with interest at one per cent per month or part thereof. Non-payment within that extended period voids the declaration.

Waiver of rights under the Direct Tax Dispute Resolution Scheme bars pursuit of domestic or international tax remedies.
The undertaking under the Direct Tax Dispute Resolution Scheme, 2016 is a voluntary and irrevocable declaration whereby the taxpayer or an authorised representative waives all rights in respect of specified tax, direct or indirect, to seek or pursue any remedy or claim under domestic law, equity, statute or international agreements. The form requires signature, place, designation, address and PAN and must be furnished with the declaration in Form 1 to the Designated Authority.

Payment Schedule for Income Declaration Scheme requires staged instalments; non-payment voids the declaration, with tax surcharge and penalty components.
Form 2 records the designated authority's determination of the amount payable for declared undisclosed income, itemising components (tax, surcharge, penalty) and reasons for differences, and directs staged payment by prescribed instalments with defined deadlines; non-payment as directed causes the declaration to be void and deemed never made.

Tax settlement under Direct Tax Dispute Resolution Scheme requires payment within thirty days or the declaration is void.
Form 3 certifies that, after receipt of a declaration under section 202, the designated authority has determined the amounts payable by the declarant towards full and final settlement of tax arrears or specified tax under the Direct Tax Dispute Resolution Scheme, and directs payment of the sum within thirty days; non-payment within that period renders the declaration void.

Payment intimation for foreign asset disclosures records instalments, delayed-payment interest, challan details, and declarant certification requirements.
Form 3 under rule 7 enables a declarant to intimate payments made under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 pursuant to a Form 2 order. It records the amount payable, initial due date, payments made, outstanding amount, delayed-payment interest and challan particulars. Additional interest at one per cent per month applies to outstanding amounts beyond the initial two-month period, subject to a maximum of two additional months. Payments may be made in instalments, and the declarant must certify the correctness and completeness of the information.

Payment intimation under Income Declaration Scheme requires Form Three with bank codes, challan serials and TDS/TCS credit details.
Intimation under the Income Declaration Scheme requires submission of Form 3 listing payments with bank BSR codes, deposit dates, challan serial numbers and amounts, attachment of proof of payment, and a separate schedule for claiming TDS/TCS credit supported by TDS/TCS certificates. The form also requires a verified declaration by the declarant or authorized signatory affirming inclusion of TDS/TCS-related income in the declared income and that such credit was not earlier claimed.

Foreign asset disclosure certification validates declarations after full payment and grants conditional immunity from further tax, penalties and prosecution.
Form 4 records declarant details, the amount determined as payable, applicable interest and the total payment made. On payment of the determined amount and delayed-payment interest, the competent income-tax authority certifies payment towards full and final settlement and certifies the validity of the Form 1 declaration. Subject to applicable conditions, immunity applies against further tax, penalty and prosecution concerning undisclosed foreign income and assets. Form 1, Form 2 and Form 3 must be annexed together when Form 4 is issued.

Direct Tax Dispute Resolution Scheme payment intimation to Designated Authority requiring bank challan details and proof of payment.
The form requires a declarant to notify the Designated Authority of payments under section 204(2) of the Finance Act, 2016 pursuant to the Direct Tax Dispute Resolution Scheme, 2016, referencing the certificate issued in Form 3 and identifying the declarant by name, address, PAN and assessment year. It mandates detailed bank payment particulars (BSR code, deposit date, challan serial number and amount) and attachment of proof of payment, and records filing particulars including certificate reference, place, signature, date, designation and address.

Income Declaration Scheme certificate records accepted undisclosed income, payable tax liabilities, and benami property transfer obligation.
Form 4 certifies acceptance of a declaration under the Income Declaration Scheme, 2016, recording declarant identity, PAN, receipt details, assessment year, undisclosed income accepted, asset descriptions, and liabilities (tax, surcharge, penalty and total). It records tax payment particulars and conditions issuance of the certificate on full payment. The form requires the declarant to furnish proof of transfer of benami property to the real owner by the prescribed deadline or forfeit immunity under the Benami Transactions (Prohibition) Act, 1988.

Direct Tax Dispute Resolution Scheme: payment certified and immunity granted for disputed tax upon full settlement.
Certification that the declarant has paid the sum determined by the designated authority under the Direct Tax Dispute Resolution Scheme, 2016 toward full and final settlement of specified tax arrear; the certificate records assessment year, appeal reference, disputed income and disputed tax and, subject to the Scheme's provisions, grants immunity from prosecution or penalty under the Income-tax Act/Wealth-tax Act in respect of the specified disputed tax/disputed income.

Full and final settlement under the Direct Tax Dispute Resolution Scheme grants immunity after payment and withdrawal of proceedings.
Order certifying that, following a declaration under the Scheme, the designated authority determined the specified tax and payable sum, the declarant paid that sum, withdrew any judicial or alternative dispute proceedings with proof, and furnished the prescribed undertaking; the order then certifies payment and grants immunity, subject to the Scheme, from prosecution or penalty in respect of the disputed tax/disputed income and lists assessment year, appeal reference, disputed income and disputed tax particulars.

Sovereign wealth fund notification requires government ownership, no private benefit, vesting on dissolution, and no commercial activity.
A sovereign wealth fund seeking notification under clause (23FE) of section 10 must provide its identification and residence particulars and certify that it is wholly owned and controlled by a foreign government, established and regulated under that government's law, and that its earnings benefit no private person. Its assets must vest in the government upon dissolution, and it must not undertake commercial activity in or outside India. Constituting documents, amendments, and other relevant information must be attached, with verification by a person competent under section 140.

Sovereign wealth fund intimation: quarterly Form II filing requires detailed investment disclosures and verified declaration under the tax exemption clause.
Sovereign wealth funds must submit Form II quarterly, within one month of each quarter's end, identifying the fund by name, PAN and notification details, and listing each investment with date, amount, nature (debt/equity/preference/unit), applicable rate of return, and investee particulars (name, PAN, entity type). The form requires verification by the person competent to verify returns, who must declare accuracy, non-concealment, capacity and provide PAN/Aadhaar and designation.

Irrevocable waiver and indemnity required for specified prior cross-border share-transfer tax orders, precluding future claims.
The undertaking requires declarants and interested parties to declare specified pre cutoff orders, provide annexure particulars, and state whether appeals, arbitration or enforcement proceedings were not filed, withdrawn with prejudice, disposed of, or are pending. For pending matters the declarant must irrevocably withdraw and discontinue all proceedings with prejudice, irrevocably waive and release all claims and remedies against India and Indian affiliates, and provide an indemnity bond to hold releasees harmless against any third party claims. Execution authority, public notice, annexure disclosures and Indian law governance are mandated.

Refund of recovered tax demand and revocation of attachments upon issuance of compliance certificate under specified undertaking.
Form No. 2 certifies that, on the basis of an undertaking in Form No. 1 and subject to fulfilment of prescribed conditions, the demand recovered in respect of specified orders shall be refunded without interest, listed attachments shall be revoked, and appeals or proceedings by revenue authorities relating to those orders shall be withdrawn or appropriate intimations issued as per the prescribed procedure.

Withdrawal of Pending Appeals: confirmation of irrevocable, with-prejudice discontinuance under rule 11UF intimation procedure requirement.
The signatory must notify the Principal Commissioner/Commissioner that the declarant received the order in Form No. 2 and confirm that all pending appeals, applications, petitions, arbitrations, conciliations, mediations, claims or other proceedings referred to in Parts D, F, G, I and M of the undertaking in Form No.1 have been irrevocably withdrawn or discontinued on a with prejudice basis. The intimation must include identification of the signatory and declarant, the Board resolution or legal authorisation evidencing authority, attachments of evidence of action taken, and a signed verification.

Deemed nullification of specified tax orders leads to refunds and revocation of attachments, with expedited implementation required.
Order under sub-rule (7) of rule 11UF treats specified prior tax orders as never passed, directs refunds as set out in the Table, and mandates revocation of related attachments. The assessing officer must implement the order, issue refunds, revoke attachments and withdraw or intimate withdrawal of appeals or proceedings within fifteen days of receipt. The order also provides that no interest under the relevant interest provision will be payable to the declarant per the explanatory proviso. Recipients include the declarant, assessing officer and concerned appellate forum.

Vivad se Vishwas declaration form sets schedule-based formulas to compute settlement amounts for disputed tax, TDS/TCS and penalties.
Form-1 operationalises declaration, eligibility verification and schedule-based computation for settlement of disputed tax, TDS/TCS or penalty/interest/fee. It requires identification of pending proceedings, disaggregation of disputed amounts, capture of interest/penalty and prior payments, and applies explicit formulas-varying by appellate forum, search/non-search status and payment date-to compute amount payable under the scheme, including specified fractional treatments for MAT credit reductions and distinct coefficients for payments before or after 31.03.2020.

Waiver of rights: irrevocable undertaking bars all remedies to challenge specified tax arrears under the Vivad se Vishwas framework.
The undertaking under sub section (5) of section 4 of the Direct Tax Vivad se Vishwas Act, 2020 is a voluntary and irrevocable waiver of all rights to seek or pursue any remedy or claim in relation to the tax arrear, whether available under domestic law, equity, statute or under any agreement entered into by India with another country or territory. It must identify the declarant by PAN/Aadhaar/TAN and can be executed by the taxpayer or a duly authorised representative; it must be signed, dated and filed along with the declaration in Form 1, with confirmation that the declarant is aware of the consequences.

Tax settlement certificate requires payment within fifteen days to finalize declared disputed tax liabilities under the scheme.
The certificate records amounts determined as payable by the declarant for full and final settlement of declared tax arrears, listing disputed liability types, gross arrear, settlement amount, amounts already paid and the balance after adjustment. The declarant must pay the balance shown within fifteen days of receipt; non-payment within that period causes the original declaration to be treated as void and never made. The certificate is issued and signed by the designated authority and includes certificate number, place and date.

Tax dispute settlement intimation form records payment details and withdrawal of related proceedings under the Vivad Se Vishwas scheme.
Form 4 is the prescribed intimation of payment under section 5(2) of the Direct Tax Vivad Se Vishwas Act, 2020, to be submitted to the designated authority after receipt of the certificate in Form 3. It captures the declarant's particulars, the relevant year, and the details of payment made, including bank code, date of deposit, challan serial number, and amount. It also requires a declaration that the connected appeal, objection, application, writ petition, special leave petition, arbitration, conciliation, mediation, or claim has been withdrawn, with proof of withdrawal.

Full and final settlement under Vivad se Vishwas grants immunity from prosecution and penalty upon certified payment.
Order certifies under the Direct Tax Vivad Se Vishwas Act, 2020 that a full and final settlement of specified tax arrear(s) has been effected following a declaration and determination by the designated authority, records payment of the settled amount, and grants immunity from prosecution and penalty in respect of the settled arrear, while clarifying that the declaration does not amount to acquiescence on the disputed tax position.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

PAN verification certificate requires prescribed attestation, issuer identification, matching photograph and applicant particulars for identity and address proof.
Verification certificate for PAN must follow the prescribed format and be attested with the issuer's signature and rubber stamp half on the applicant's photograph; a photocopy of the issuer's identity card must be enclosed. It must include applicant particulars (name, father's name, date of birth, residence and office addresses, previous name if any) and issuer particulars (full name, designation, department/organization, office address, identity card number, telephone/mobile, date, place, signature and official seal) to recommend PAN issuance.