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DRAFT INCOME TAX FORMS 2026
1. NOTE – DRAFT INCOME-TAX RULES & FORMS, 2026
2. NAVIGATOR – INCOME-TAX FORMS
3. DRAFT INCOME-TAX FORMS LIST
S. No. | Form No. | Form Heading |
1. | Monthly Statement to be furnished by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of ……. | |
2. | Application for notification of a zero coupon bond under section 2(112) of the Act | |
3. | Certificate of an accountant under rule 7 | |
4. | Income attributable to assets located in India under section 9(10)(a) | |
5. | Statement regarding preliminary expenses incurred by the assessee to be furnished under Section 44(3) of the Act | |
6. | Audit Report under section 44(6) /51(7) of the Income Tax Act 2025 | |
7. | Application for approval of scientific research programme under section 45(3)(c) of the Act | |
8. | Order of approval of Scientific Research Programme under section 45(3)(c) of the Act | |
9. | Receipt of payment for carrying out scientific research under section 45(3)(c) of the Act | |
10. | Report to be submitted by the prescribed authority to the Chief Commissioner of Incometax having jurisdiction over the sponsor after approval of scientific research programme under section 45(3)(c) of the Act | |
11. | Application for entering into an agreement with the Department of Scientific and Industrial research for cooperation in In-house research development facility and for audit of accounts maintained by the facility | |
12. | Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company | |
13. | Report from an accountant to be furnished under Section 45(2) of the Act relating to in-house scientific research and development facility | |
14. | Order of approval of in-house research and development facility under section 45(2) of the Act | |
15. | Statement to be filed by research association, university, college or other institution or company ( “donee” ) under section 45(4)(a) of the Act | |
16. | Certificate of donation under section- 45(4)(a) of the Act | |
17. | Application for approval of a company under section 45(3)(b) and of a research association, university, college or other institution under section 45(4)(b) of the Income-tax Act, 2025 | |
18. | Application for notification of affordable housing project as specified business under section 46 of the Act | |
19. | Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 46 of the Act | |
20. | Application for approval of agricultural extension project under section 47(1)(a) of the Act | |
21. | Form for notification of agricultural extension project under section 47(1)(a) of the Act | |
22. | Application for approval of skill development project under section 47(1)(b) of the Act | |
23. | Form for notification of skill development project under section 47(1)(b) of the Incometax Act, 2025 | |
24. | Audit Report under section 59 of the Income-tax Act, 2025 | |
25. | Form of daily case register | |
26. | Audit report and Statement of particulars required to be furnished under section 63 of the Income-tax Act, 2025 | |
27. | Details of amount attributed to capital asset remaining with the specified entity | |
28. | Report of an accountant to be furnished by an assessee under Section 77(4) of the Act relating to the computation of capital gains in the case of slump sale | |
29. | Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years | |
30. | Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 127 & section 154 of the Act. | |
31. | Declaration to be filed by the assessee for claiming deduction under section 134 of the Act for rents paid | |
32. | Audit report under section 46, 138, 139, 140(8), 141, 142, 143, 144 of the Act | |
33. | Particulars to be furnished in respect of units established under SEZ for claiming deduction under section 144 of the Act | |
34. | Report for deduction in respect of additional employee cost under section 146 of the Act | |
35. | Report for deduction in respect of income of Offshore Banking Units and Units of International Financial Services Centre under section 147(4)(a) of the Act | |
36. | Certificate under section 151(5) of the Act for Authors of certain books in receipt of Royalty Income | |
37. | Certificate under section 152(5) of the Act for Patentees in receipt of royalty income | |
38. | Certificate of foreign inward remittance | |
39. | Form for claiming relief under section 157(1) of the Act in case of receipt of additional salary, or gratuity or Retrenchment Compensation or commutation of pension | |
40. | Exercise of option for relief from taxation in income from retirement benefit account maintained in a notified country under section 158 of the Act | |
41. | Information to be provided under section 159(8) | |
42. | Application for Certificate of residence for the purposes of an agreement under section 159(1) and 159(2) | |
43. | Certificate of residence for the purposes of section 159 | |
44. | Statement of income from a country or region outside India and Foreign Tax Credit | |
45. | Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed | |
46. | Exercise of option for determination of arm’s length price (ALP) under section 166(9) | |
47. | Certificate of an accountant under section 166 | |
48. | Report from an accountant to be furnished under section 172 of the Income-tax Act, 2025 relating to international transaction(s) and/or specified domestic transaction(s) | |
49. | Application for opting for Safe Harbour | |
50. | Application for a pre-filing consultation | |
51. | Application for an Advance Pricing Agreement (APA) | |
52. | Annual Compliance Report on Advance Pricing Agreement | |
53. | Form for filing particulars of past years for calculating relief in tax payable under section 206(1). | |
54. | Application for Renewal of an Advance Pricing Agreement (APA) | |
55. | Form of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories | |
56. | Information and document to be furnished by the person who is a constituent entity under section 171(4) | |
57. | Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4) | |
58. | Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of section 511(1) | |
59. | Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of section 511(2) or section 511(4) | |
60. | Intimation on behalf of the international group for the purposes of section 511(5) | |
61. | Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area | |
62. | Form for making the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1) | |
63. | Form for returning the reference made under section 274 | |
64. | Form for making reference to the Approving Panel and for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under section 274(4) | |
65. | Form for opting for taxation of income by way of royalty in respect of patent | |
66. | Report for Computation of Book Profit for the purposes of section 206(1) of the Act | |
67. | Report for Computation of Adjusted Total Income and Alternate Minimum Tax for the purposes of section 206(2) of the Act | |
68. | Statement of exempt income under Schedule VI [Table: Sl. Nos. 1 to 4] | |
69. | Statement of income of a Specified fund eligible for concessional taxation under section 210(2) of the Act | |
70. | Annual Statement of exempt income and income taxable at concessional rate for an investment division of an offshore banking Unit | |
71. | Verification by an Accountant for computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for the purposes of Schedule VI of the Act | |
72. | Statement of income paid or credited by a securitisation trust to be furnished under section 221 | |
73. | Statement of income distributed by a securitisation trust to be provided to the investor under section 221 | |
74. | Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 222 | |
75. | Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be provided to the person who is liable to tax under section 222 | |
76. | Statement of income paid or credited by business trust to be furnished under section 223 | |
77. | Statement of income distributed by a business trust to be provided to the unit holder under section 223 | |
78. | Statement of income distributed by an investment fund to be provided to the unit holder under section 224 | |
79. | Statement of income paid or credited by investment fund to be furnished under section 224 | |
80. | Application for *exercising/renewing option for the tonnage tax scheme under * section 231(1) or 231(10) of the Act | |
81. | Audit Report under section 232(21) of the Act | |
82. | Warrant of authorisation under section 247 of the Act, and rule 148 of the Income-tax Rules, 2026 | |
83. | Warrant of authorisation under section 247(2) of the Act | |
84. | Warrant of authorisation under section 247(3) of the Act | |
85. | Application under section 247(5)/247(9) of the Act | |
86. | Warrant of authorisation under section 248(1) of the Act | |
87. | Information to be furnished to the income-tax authority under section 254 of the Act | |
88. | Application for information under section 258(2)(a) of the Act | |
89. | Form for furnishing information undersection 258(2) of the Act | |
90. | Form for intimating non-availability of information under section 258(2)(a) of the Act | |
91. | Refusal to supply information under section 258(2)(a) of the Act | |
92. | Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter of ________________ of ___________ (Financial Year) | |
93. | Application for Allotment of Permanent Account Number [For an Individual being a Citizen of India] | |
94. | Application for Allotment of Permanent Account Number [For an Indian Company / an Entity incorporated in India/ an Unincorporated Entity formed in India] | |
95. | Application for Allotment of Permanent Account Number [For an Individual not being a Citizen of India] | |
96. | Application for Allotment of Permanent Account Number [For an Entity incorporated outside India/ an Unincorporated Entity formed outside India] | |
97. | Form for declaration to be filed by any person (other than a company or firm) or a foreign company covered by sub-rule (2) to rule 159, who does not have a permanent account number and who enters into any transaction specified in rule 159 (Refer Note 1) | |
98. | Statement containing particulars of declaration received in Form No. 97 | |
99. | Appeal to the Joint commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals) | |
100. | Audit report under section 268(5)(i) of the Act | |
101. | Inventory Valuation report under section 268(5) of the Act | |
102. | Application under Section 288(1) [Table: Sl. No. 11] for credit of tax deduction at source | |
103. | Notice of demand under section 289 of the Act | |
104. | Application for provisional registration or provisional approval | |
105. | Application for registration of non-profit organisation under section 332 or approval for deduction under section 133(1)(b)(ii) | |
106. | Order for provisional registration u/s 332 or provisional approval u/s 354 Rejection of application | |
107. | Order for grant of registration under section 332 or approval under section 354 or rejection of application or cancellation of registration or approval granted | |
108. | Exercise of option under section 341(7) in respect of amount applied for charitable or religious purposes | |
109. | Statement of accumulation or setting apart of income under section 342(1) | |
110. | Application for change of purpose of accumulation or setting apart of income under section 342(5) | |
111. | Order under section 342(6) on the request for change of purpose of accumulation or setting apart of income | |
112. | Audit report under section 348 in the case of a registered non-profit organisation (NPO) | |
113. | Statement or Correction Statement to be filed by Donee under section 354(1) | |
114. | Certificate of donation under section 354(1)(g) | |
115. | Form of appeal to the Appellate Tribunal | |
116. | Form of memorandum of cross-objections to the Appellate Tribunal | |
117. | Declaration under section 375(1) of the Act to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court | |
118. | In the High Court of _______ or Income-tax Appellate Tribunal _______ | |
119. | Application to the Dispute Resolution Committee under section 379 of the Act | |
120. | Form of application for obtaining an advance ruling section 383(1) of the Act | |
121. | Declaration under section 393(6) for receipt of certain incomes without deduction of tax | |
122. | Form for furnishing details of income under section 392(4)(a) of the Act | |
123. | Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof | |
124. | Statement showing particulars of claims by an employee for deduction of tax under section 392(5)(b) of the Act | |
125. | Declaration to be furnished by Specified Senior Citizen under Section 393(1) [Table: Sl. No. 8(iii)] | |
126. | Application by a person specified in rule 209 for a certificate under section 395(1) of the Act, for receipt of certain sums without deduction of tax | |
127. | Declaration under section 394(2) of the Act to be made by a buyer for obtaining goods without collection of tax | |
128. | Application for issuance of certificate for lower/nil deduction of income-tax and lower collection of income-tax under section 395(1) and 395(3) of the Act | |
129. | Application by a person for a certificate under section 395(2) and 400(3) of the Act for determination of appropriate proportion of sum (other than salary) payable to non-resident, chargeable to tax in case of the recipient | |
130. | Certificate under section 395 of the Act for tax deducted at source on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)] | |
131. | Certificate under section 395(4) of the Act for tax deducted at source | |
132. | Certificate under section 395(4) of the Act for tax deducted at source | |
133. | Certificate under section 395(4) of the Act for tax collected at source | |
134. | Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 of Act | |
135. | Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 of Act | |
136. | Application for allotment of Accounts Office Identification Number (AIN) | |
137. | Details of Transfer voucher for the month of (month) (year) | |
138. | Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of salary paid to employee under section 392, or income of specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)], for the quarter ended ……….. (June/September/December/March) ……. (Tax Year)] | |
139. | Form to be filed by the deductor, if he claims refund of sum paid under Chapter XIX of the Act | |
140. | Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of payments made other than salary for the quarter ended…………………………(June/September/December/March) ………………. (Tax Year)] | |
141. | Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] | |
142. | Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 393(1) [ Table: S. No. 8(vi)] to be furnished by an Exchange for the quarter ending ……. June/September/December/March of Tax Year | |
143. | Quarterly statement of collection of tax at source under Section 397(3)(b) of the Act for the quarter ended………………………….. (June/September/December/March) ……………………….. (Tax Year) | |
144. | Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of payments other than salary made to non-residents for quarter ended…………………………(June/September/December/March) ……………. (Tax Year)] | |
145. | Information to be furnished for payments to a non-resident not being a company, or to a foreign company | |
146. | Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company | |
147. | Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of …………..of (Tax Year) | |
148. | Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in section 147(1)(b), in respect of remittances, made for the quarter of ………….. of (Tax Year) | |
149. | Form for furnishing accountant certificate under section 398(2) of the Act | |
150. | Form for furnishing accountant certificate under section 398(2) of the Act | |
151. | Notice of demand under section 289 of the Act for payment of advance tax under section 407(2) or 407(5) of the Act | |
152. | Intimation to the Assessing Officer under section 407(8) regarding the notice of demand under section 289 of the Act for payment of advance tax under section 407(2)/407(5) of the Act | |
153. | Certificate under section 413 or 414 of the Act | |
154. | Form of undertaking to be furnished under section 420(1) of the Act | |
155. | No Objection Certificate for a person not domiciled in India under section 420(1) of the Act | |
156. | Form for furnishing the details under section 420(3) of the Act | |
157. | Form for furnishing the certificate under section 420(4) of the Act | |
158. | Application for Certificate under section 420(5) of the Act | |
159. | Clearance Certificate under section 420(5) of the Act | |
160. | Application by a person under section 434 of the Act for refund of tax deducted | |
161. | Form of application under section 440(2) of the Act | |
162. | Annual Statement under section 505 | |
163. | Information and Documents to be furnished by an Indian concern under section 506 | |
164. | Statement to be furnished under section 507 of the Act by a person carrying on production of a cinematograph film or engaged in specified activity or both | |
165. | Statement of Specified Financial Transactions under section 508 (1) of the Income-tax Act, 2025 | |
166. | Statement of Reportable Account under section 508(1) of the Income-tax Act, 2025 | |
167. | Statement of relevant transaction under section 509 of the Income-tax Act, 2025 | |
168. | Annual Information Statement | |
169. | Application for registration as a valuer under section 514 of the Act | |
170. | Report of valuation of Asset under section 514 of the Act | |
171. | Form of application for registration as authorised income-tax practitioner under section 515 of the Act | |
172. | Report from an accountant to be furnished for the purpose of section 9(12) [Schedule I: Paragraph 1(4)] regarding fulfilment of certain conditions by an eligible investment fund | |
173. | Statement to be furnished by an eligible investment fund to the Assessing Officer under section 9(12) [Schedule I: Paragraph 1(4)] | |
174. | Application for notification under Schedule V [Table: Sl. No.7.Note 5(a)(iii)(D)] (Pension Fund) | |
175. | Intimation by Pension Fund of investment under Schedule V [Table: Sl. No. 7] (within one month from the end of the quarter ending on 30th June, 30th September, 31st December and 31st March of the financial year) | |
176. | Certificate of accountant in respect of compliance to the provisions of Schedule V [Table: Sl. No. 7] by the notified Pension Fund | |
177. | Statement of eligible investment received | |
178. | Statement of exempt income under Schedule VI [Table: Sl. No. 10] | |
179. | Certificate to be issued by the accountant under Schedule VI [Table: Sl. No. 10] | |
180. | Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No. 2] | |
181. | Audit report under rule 289(12) in the case of the electoral trust | |
182. | Audit Report under paragraph 2 of Schedule IX | |
183. | Audit Report under paragraph 2 of Schedule X | |
184. | Form of nomination/modifying nominations for Provident/Gratuity Fund | |
185. | Form for maintaining accounts of subscribers to a recognised provident fund | |
186. | Application for recognition of provident fund under Part A of the Eleventh Schedule of the Act | |
187. | Appeal against refusal to recognize or withdrawal of recognition from a provident fund/refusal to approve or withdrawal of approval from a superannuation fund or from a gratuity fund | |
188. | Application for Approval of Superannuation Fund/ Gratuity Fund | |
189. | Application for approval of issue of public companies under section Schedule XV: Paragraph 1(z)(i) of the Act | |
190. | Application for approval of mutual funds investing in the eligible issue of public companies under section Schedule XV: Paragraph 1(z)(ii) of the Act |
Draft Income tax Forms 2026 open for 15 day public consultation; streamlined, smart forms and reduced compliance burden. Draft Income tax Rules and Forms, 2026 are published for 15 days of public consultation prior to notification under the Income tax Act, 2025 (effective 1 April 2026). The drafts simplify rule language, remove redundancies, consolidate provisions and standardise form fields, introducing smart forms with prefill and automated reconciliation. A navigator maps prior rules and forms to the new drafts, and stakeholders are invited to provide rule wise and form wise feedback to reduce compliance burden and enable centralised processing.
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