Exemption claim information requirements make the prescribed form mandatory for designated income-tax exemptions claimed by assessees. Income-tax exemption claims under Schedule IV, Table entries 13D and 13E, require an assessee to furnish prescribed information in Form No. 173A. The ... Summary
Exemption claim information requirements make the prescribed form mandatory for designated income-tax exemptions claimed by assessees.
Income-tax exemption claims under Schedule IV, Table entries 13D and 13E, require an assessee to furnish prescribed information in Form No. 173A. The filing requirement applies to each assessee relying on either specified exemption and makes that form mandatory for furnishing claimant information for the exemption claim. It took effect on 19 October 2026.
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