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    <title>Form for filing particulars of past years for calculating relief in tax payable under section 206(1).</title>
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    <description>Form No. 53, prescribed under rule 118, requires particulars for computing relief in tax payable under section 206(1). It seeks identification details of the person, including name, address, PAN, Aadhaar number, tax identification number, e-mail, contact number, and authorised representative details where applicable. The form also requires disclosure of the relevant tax year, residential status, whether the case involves an advance pricing agreement or secondary adjustment, and particulars of past income. It then captures the statutory computation of tax payable on book profit and the resulting relief amount.</description>
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      <description>Form No. 53, prescribed under rule 118, requires particulars for computing relief in tax payable under section 206(1). It seeks identification details of the person, including name, address, PAN, Aadhaar number, tax identification number, e-mail, contact number, and authorised representative details where applicable. The form also requires disclosure of the relevant tax year, residential status, whether the case involves an advance pricing agreement or secondary adjustment, and particulars of past income. It then captures the statutory computation of tax payable on book profit and the resulting relief amount.</description>
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