Form No. 47 – Frequently Asked Questions

Certificate of an accountant under section 166(9) of the Income-tax Act, 2025

Name of form as per I.T. Rules, 1962	NA	Name of form as per I.T. Rules, 2026	47
Corresponding section of I.T. Act, 1961	92CA(3B)	Corresponding section of I.T. Act, 2025	166(9)
Corresponding Rule of I.T. Rules, 1962	NA	Corresponding Rule of I.T. Rules, 2026	82

1: What is Form No. 47?

Ans: It is a certificate from an accountant that the international transactions or the specified domestic transactions fulfil the conditions prescribed in rule 82(5).

2: What is the time limit for filing Form No. 47?

Ans: Form No. 47 shall be furnished along with Form No. 46 i.e., within the period, beginning from the end of the third tax year and ending on the 30th day of June succeeding the third tax year.

3: Can Form No. 47 be filed offline?

Ans: No. Form No. 47 can only be submitted online through the Income Tax e-Filing portal.

4: What documents are required to file with Form No. 47?

Ans: No documents are required to be filed with Form No. 47.  

Accountant certificate filing for international and specified domestic transactions must follow the prescribed online process and timeline. Form No. 47 is the accountant's certificate for international transactions or specified domestic transactions meeting the conditions in rule 82(5). It is to be furnished with Form No. 46 within the prescribed filing window, beginning from the end of the third tax year and ending on 30 June following that year. The form can be submitted only online through the Income Tax e-Filing portal, and no supporting documents are required.