AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
DRAFT INCOME TAX FORMS 2026
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....RAFT INCOME TAX FORMS 2026 <br>Income Tax<br>Dated:- 9-2-2026<br><BR>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. Form No. 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. Form No. 2 Application for notification of a zero coupon bond under section 2(112) of the Act 3. Form No. 3 Certificate of an accountant under rule 7 4. Form No. 4 Income attributable to assets located in India under section 9(10)(a) 5. Form No. 5 Statement regarding preliminary expenses incurred by the assessee to be furnished under Section 44(3) of the Act 6. Form No. 6 Audit Report under section 44(6) /51(7) of the Income Tax Act 2025 7. Form No. 7 Application for approval of scientific research programme under section 45(3)(c) of the Act 8. Form No. 8 Order of approval of Scientific Research Programme under section 45(3)(c) of the Act 9. Form No. 9 Rec....
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....eipt of payment for carrying out scientific research under section 45(3)(c) of the Act 10. Form No. 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. Form No. 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. Form No. 12 Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company 13. Form No. 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. Form No. 14 Order of approval of in-house research and development facility under section 45(2) of the Act 15. Form No. 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. Form No. 16 Certificat....
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....e of donation under section- 45(4)(a) of the Act 17. Form No. 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. Form No. 18 Application for notification of affordable housing project as specified business under section 46 of the Act 19. Form No. 19 Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 46 of the Act 20. Form No. 20 Application for approval of agricultural extension project under section 47(1)(a) of the Act 21. Form No. 21 Form for notification of agricultural extension project under section 47(1)(a) of the Act 22. Form No. 22 Application for approval of skill development project under section 47(1)(b) of the Act 23. Form No. 23 Form for notification of skill development project under section 47(1)(b) of the Incometax Act, 2025 24. Form No. 24 Audit Report under section 59 of the Income-tax Act, 2025 25. Form No. 25 Form of daily case register 26. Form No. 26 Audit report an....
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....d Statement of particulars required to be furnished under section 63 of the Income-tax Act, 2025 27. Form No. 27 Details of amount attributed to capital asset remaining with the specified entity 28. Form No. 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. Form No. 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. Form No. 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. Form No. 31 Declaration to be filed by the assessee for claiming deduction under section 134 of the Act for rents paid 32. Form No. 32 Audit report under section 46, 138, 139, 140(8), 141, 142, 143, 144 of the Act 33. Form No. 33 Particulars to be furnished in respect of units established under SEZ fo....
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....r claiming deduction under section 144 of the Act 34. Form No. 34 Report for deduction in respect of additional employee cost under section 146 of the Act 35. Form No. 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. Form No. 36 Certificate under section 151(5) of the Act for Authors of certain books in receipt of Royalty Income 37. Form No. 37 Certificate under section 152(5) of the Act for Patentees in receipt of royalty income 38. Form No. 38 Certificate of foreign inward remittance 39. Form No. 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. Form No. 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. Form No. 41 Information to be provided under section 159(8) 42. Form No. 42 Application for Certificate of residence for the purposes of an agreement under section 1....
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....59(1) and 159(2) 43. Form No. 43 Certificate of residence for the purposes of section 159 44. Form No. 44 Statement of income from a country or region outside India and Foreign Tax Credit 45. Form No. 45 Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed 46. Form No. 46 Exercise of option for determination of arm's length price (ALP) under section 166(9) 47. Form No. 47 Certificate of an accountant under section 166 48. Form No. 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. Form No. 49 Application for opting for Safe Harbour 50. Form No. 50 Application for a pre-filing consultation 51. Form No. 51 Application for an Advance Pricing Agreement (APA) 52. Form No. 52 Annual Compliance Report on Advance Pricing Agreement 53. Form No. 53 Form for filing particulars of past years for calculating relief in tax payable under section 206(1). 54. Form No. 54 Application for Renewal of an Advance Pricing Agreement ....
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....(APA) 55. Form No. 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. Form No. 56 Information and document to be furnished by the person who is a constituent entity under section 171(4) 57. Form No. 57 Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4) 58. Form No. 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. Form No. 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. Form No. 60 Intimation on behalf of the international group for the purposes of section 511(5) 61. Form No. 61 Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area 62. Form No. 62 Form for making the reference to....
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.... the Commissioner of Income-tax by the Assessing Officer under section 274(1) 63. Form No. 63 Form for returning the reference made under section 274 64. Form No. 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 No. 65 Form for opting for taxation of income by way of royalty in respect of patent 66. Form No. 66 Report for Computation of Book Profit for the purposes of section 206(1) of the Act 67. Form No. 67 Report for Computation of Adjusted Total Income and Alternate Minimum Tax for the purposes of section 206(2) of the Act 68. Form No. 68 Statement of exempt income under Schedule VI [Table: Sl. Nos. 1 to 4] 69. Form No. 69 Statement of income of a Specified fund eligible for concessional taxation under section 210(2) of the Act 70. Form No. 70 Annual Statement of exempt income and income taxable at concessional rate for an investment division of an offshore banking Unit 71. Form No. 71 Verification by an Accountant for computation of exempt income of specified fun....
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....d, attributable to the investment division of an offshore banking unit, for the purposes of Schedule VI of the Act 72. Form No. 72 Statement of income paid or credited by a securitisation trust to be furnished under section 221 73. Form No. 73 Statement of income distributed by a securitisation trust to be provided to the investor under section 221 74. Form No. 74 Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 222 75. Form No. 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. Form No. 76 Statement of income paid or credited by business trust to be furnished under section 223 77. Form No. 77 Statement of income distributed by a business trust to be provided to the unit holder under section 223 78. Form No. 78 Statement of income distributed by an investment fund to be provided to the unit holder under section 224 79. Form No. 79 Statement of income paid or credited by investment fund to be furnished under section 224 80. Form....
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.... No. 80 Application for *exercising/renewing option for the tonnage tax scheme under * section 231(1) or 231(10) of the Act 81. Form No. 81 Audit Report under section 232(21) of the Act 82. Form No. 82 Warrant of authorisation under section 247 of the Act, and rule 148 of the Income-tax Rules, 2026 83. Form No. 83 Warrant of authorisation under section 247(2) of the Act 84. Form No. 84 Warrant of authorisation under section 247(3) of the Act 85. Form No. 85 Application under section 247(5)/247(9) of the Act 86. Form No. 86 Warrant of authorisation under section 248(1) of the Act 87. Form No. 87 Information to be furnished to the income-tax authority under section 254 of the Act 88. Form No. 88 Application for information under section 258(2)(a) of the Act 89. Form No. 89 Form for furnishing information undersection 258(2) of the Act 90. Form No. 90 Form for intimating non-availability of information under section 258(2)(a) of the Act 91. Form No. 91 Refusal to supply information under section 258(2)(a) of the Act 92. Form No. 92 Quarterly statement to be furnished by speci....
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....fied fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter of ________________ of ___________ (Financial Year) 93. Form No. 93 Application for Allotment of Permanent Account Number [For an Individual being a Citizen of India] 94. Form No. 94 Application for Allotment of Permanent Account Number [For an Indian Company / an Entity incorporated in India/ an Unincorporated Entity formed in India] 95. Form No. 95 Application for Allotment of Permanent Account Number [For an Individual not being a Citizen of India] 96. Form No. 96 Application for Allotment of Permanent Account Number [For an Entity incorporated outside India/ an Unincorporated Entity formed outside India] 97. Form No. 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. Form No. 98 Statement containing particulars of declaration received in Form No. 97 99. Form No. 99 Appeal to the Joint commissioner of Income-tax (Appe....
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....als) or the Commissioner of Income-tax (Appeals) 100. Form No. 100 Audit report under section 268(5)(i) of the Act 101. Form No. 101 Inventory Valuation report under section 268(5) of the Act 102. Form No. 102 Application under Section 288(1) [Table: Sl. No. 11] for credit of tax deduction at source 103. Form No. 103 Notice of demand under section 289 of the Act 104. Form No. 104 Application for provisional registration or provisional approval 105. Form No. 105 Application for registration of non-profit organisation under section 332 or approval for deduction under section 133(1)(b)(ii) 106. Form No. 106 Order for provisional registration u/s 332 or provisional approval u/s 354 Rejection of application 107. Form No. 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. Form No. 108 Exercise of option under section 341(7) in respect of amount applied for charitable or religious purposes 109. Form No. 109 Statement of accumulation or setting apart of income under section 342(1) 1....
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....10. Form No. 110 Application for change of purpose of accumulation or setting apart of income under section 342(5) 111. Form No. 111 Order under section 342(6) on the request for change of purpose of accumulation or setting apart of income 112. Form No. 112 Audit report under section 348 in the case of a registered non-profit organisation (NPO) 113. Form No. 113 Statement or Correction Statement to be filed by Donee under section 354(1) 114. Form No. 114 Certificate of donation under section 354(1)(g) 115. Form No. 115 Form of appeal to the Appellate Tribunal 116. Form No. 116 Form of memorandum of cross-objections to the Appellate Tribunal 117. Form No. 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. Form No. 118 In the High Court of _______ or Income-tax Appellate Tribunal _______ 119. Form No. 119 Application to the Dispute Resolution Committee under section 379 of the Act 120. Form No. 120 Form of application for obtaining an advance ruling section 383(1) of th....
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....e Act 121. Form No. 121 Declaration under section 393(6) for receipt of certain incomes without deduction of tax 122. Form No. 122 Form for furnishing details of income under section 392(4)(a) of the Act 123. Form No. 123 Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof 124. Form No. 124 Statement showing particulars of claims by an employee for deduction of tax under section 392(5)(b) of the Act 125. Form No. 125 Declaration to be furnished by Specified Senior Citizen under Section 393(1) [Table: Sl. No. 8(iii)] 126. Form No. 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. Form No. 127 Declaration under section 394(2) of the Act to be made by a buyer for obtaining goods without collection of tax 128. Form No. 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. Form No. 129 Application by a person for a....
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.... 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. Form No. 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. Form No. 131 Certificate under section 395(4) of the Act for tax deducted at source 132. Form No. 132 Certificate under section 395(4) of the Act for tax deducted at source 133. Form No. 133 Certificate under section 395(4) of the Act for tax collected at source 134. Form No. 134 Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 of Act 135. Form No. 135 Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 of Act 136. Form No. 136 Application for allotment of Accounts Office Identification Number (AIN) 137. Form No. 137 Details of Transfer voucher for the month of (month) (yea....
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....r) 138. Form No. 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 No. 139 Form to be filed by the deductor, if he claims refund of sum paid under Chapter XIX of the Act 140. Form No. 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. Form No. 141 Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] 142. Form No. 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. Form No. 143 Quarterly statement of collection of tax at source under Sectio....
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....n 397(3)(b) of the Act for the quarter ended................................ (June/September/December/March) ............................. (Tax Year) 144. Form No. 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. Form No. 145 Information to be furnished for payments to a non-resident not being a company, or to a foreign company 146. Form No. 146 Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company 147. Form No. 147 Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ..............of (Tax Year) 148. Form No. 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 No. 149 Form for furnishing accountant certificate under section 398(2) of the Act 150. ....
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.... Form No. 150 Form for furnishing accountant certificate under section 398(2) of the Act 151. Form No. 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. Form No. 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. Form No. 153 Certificate under section 413 or 414 of the Act 154. Form No. 154 Form of undertaking to be furnished under section 420(1) of the Act 155. Form No. 155 No Objection Certificate for a person not domiciled in India under section 420(1) of the Act 156. Form No. 156 Form for furnishing the details under section 420(3) of the Act 157. Form No. 157 Form for furnishing the certificate under section 420(4) of the Act 158. Form No. 158 Application for Certificate under section 420(5) of the Act 159. Form No. 159 Clearance Certificate under section 420(5) of the Act 160. Form No. 160 Application by a person under section 434 of the Act for refund of tax deducted 16....
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....1. Form No. 161 Form of application under section 440(2) of the Act 162. Form No. 162 Annual Statement under section 505 163. Form No. 163 Information and Documents to be furnished by an Indian concern under section 506 164. Form No. 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. Form No. 165 Statement of Specified Financial Transactions under section 508 (1) of the Income-tax Act, 2025 166. Form No. 166 Statement of Reportable Account under section 508(1) of the Income-tax Act, 2025 167. Form No. 167 Statement of relevant transaction under section 509 of the Income-tax Act, 2025 168. Form No. 168 Annual Information Statement 169. Form No. 169 Application for registration as a valuer under section 514 of the Act 170. Form No. 170 Report of valuation of Asset under section 514 of the Act 171. Form No. 171 Form of application for registration as authorised income-tax practitioner under section 515 of the Act 172. Form No. 172 Report from an accountant to be furnishe....
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....d for the purpose of section 9(12) [Schedule I: Paragraph 1(4)] regarding fulfilment of certain conditions by an eligible investment fund 173. Form No. 173 Statement to be furnished by an eligible investment fund to the Assessing Officer under section 9(12) [Schedule I: Paragraph 1(4)] 174. Form No. 174 Application for notification under Schedule V [Table: Sl. No.7.Note 5(a)(iii)(D)] (Pension Fund) 175. Form No. 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. Form No. 176 Certificate of accountant in respect of compliance to the provisions of Schedule V [Table: Sl. No. 7] by the notified Pension Fund 177. Form No. 177 Statement of eligible investment received 178. Form No. 178 Statement of exempt income under Schedule VI [Table: Sl. No. 10] 179. Form No. 179 Certificate to be issued by the accountant under Schedule VI [Table: Sl. No. 10] 180. Form No. 180 Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No.....
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.... 2] 181. Form No. 181 Audit report under rule 289(12) in the case of the electoral trust 182. Form No. 182 Audit Report under paragraph 2 of Schedule IX 183. Form No. 183 Audit Report under paragraph 2 of Schedule X 184. Form No. 184 Form of nomination/modifying nominations for Provident/Gratuity Fund 185. Form No. 185 Form for maintaining accounts of subscribers to a recognised provident fund 186. Form No. 186 Application for recognition of provident fund under Part A of the Eleventh Schedule of the Act 187. Form No. 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. Form No. 188 Application for Approval of Superannuation Fund/ Gratuity Fund 189. Form No. 189 Application for approval of issue of public companies under section Schedule XV: Paragraph 1(z)(i) of the Act 190. Form No. 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 =========....
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....==== Document 1 Department of Revenue Central Board of Direct Taxes Note - Draft Income-tax Rules & Forms, 2026 A. Income-tax Act, 2025 is to come into force from the 1st of April, 2026. Draft Income-tax Rules, 2026 and forms forming part of these Rules have been framed. These Rules are required to be notified shortly. Prior to the said notification, it has been decided to place the draft Income-tax Rules, 2026 (and Forms) in public domain so as to seek the feedback/comments from stakeholders and public. The draft rules and forms shall remain in public domain for a period of 15 days i.e. upto 22nd of February, 2026. All stakeholders and members of public are requested to go through these draft rules and forms and provide considered feedback on the same so as to make the exercise of framing of subordinate legislation more participative and effective. B. The drafting of new Income-tax Rules and forms has followed the same philosophy as that of the new Income-tax Act 2025. The language of the rules has been simplified to the extent possible. Formulas and tables have been provided wherever necessary. Redundancy in the Income-tax Rules, 1961 has been sought to be eliminated. Whi....
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....le preserving the larger content of the policy, certain changes have been introduced in line with the changes in the Income-tax Act, 2025. C. The forms which are part of the draft rules have also been simplified to a large extent for the ease of the tax payers. Standardization of common information has been done across the forms with a view to reducing the compliance burden of the tax payers. Forms have been designed in a smart way so as to provide for automated reconciliation and also prefill capabilities so as to make filing more intuitive and less error-prone. These smart forms would considerably ease the filing and enhance the user experience. They 1 would also enable centralised processing and data driven decision making so that the technology is used to provide better services to the taxpayers. The language of the forms has also been simplified so as to avoid any operational, administrative or legal ambiguity. Notes to forms have been simplified. D. Rationalisations carried out in the Rules are expected to simplify the provisions which will help in ease of understanding and comprehension. The process simplifications proposed will help in ease of living and general....
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.... ease of business across all sections of taxpayers. Simplifications carried in forms coupled with use of technology is expected to bring considerable ease to the users. E. The Income-tax Rules, 1962 contains 511 rules and 399 forms. As a result of the changes proposed in new rules and forms, including removal of redundancy and consolidation of rules wherever possible, draft Income-tax Rules, 2026 contains 333 rules and 190 forms. F. Along with the new draft rules and forms, two navigators - one providing the mapping of the old rules and the new draft rules and the second providing the mapping of the old forms and the new draft forms is also provided for the guidance of stakeholders and public. The feedback is also proposed to be obtained rule -wise and form-wise. *** ***** 2 Document 2 Navigator - Income-tax Forms Form No. (IT Rules 2026) Form No. (IT Rules 1962) Description 1 3BB 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 5B Application for notification of a zero coupon bond under section 2(112) of the Act 3 5BA Certi....
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....ficate of an accountant under rule 7 4 3CT Income attributable to assets located in India under section 9(10)(a) of the Act 5 3AF Statement regarding preliminary expenses incurred by the assessee to be furnished under Section 44(3) of the Act 6 3AE Audit Report under section 44(6) /51(7) of the Act 7 3CG Application for approval of scientific research programme under section 45(3)(c) of the Act 8 3CH Order of approval of Scientific Research Programme under section 45(3)(c) of the Act 9 3CI Receipt of payment for carrying out scientific research under section 45(3)(c) of the Act 10 3CJ Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the sponsor after approval of scientific research programme under section 45(3)(c) of the Act 11 3CK 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 3CL Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company 13 3CLA Report....
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.... from an accountant to be furnished under section 45(2) of the Act relating to in-house scientific research and development facility 14 3CM Order of approval of in-house research and development facility under section 45(2) of the Act 15 New Form Statement to be filed by research association, university, college or other institution or company ("donee") under section 45(4)(a) of the Act 16 New Form Certificate of donation under section 45(4)(a) of the Act 17 3CF 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 Act 18 3CN Application for notification of affordable housing project as specified business under section 46 of the Act 19 3C Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 46 of the Act 20 3C-O Application for approval of agricultural extension project under section 47(1)(a) of the Act Navigator - Income-tax Forms Form No. (IT Rules 2026) Form No. (IT Rules 1962) Description 21 3CP Form for notification of agricultural extension project under section 47(1)(a) o....
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....f the Act 22 3CQ Application for approval of skill development project under section 47(1)(b) of the Act 23 3CR Form for notification of skill development project under section 47(1)(b) of the Act 24 3CE Audit Report under section 59 of the Act 25 3C Form of daily case register 26 3CA, 3CB, 3CD Audit report and Statement of particulars required to be furnished under section 63 of the Act 27 5C Details of amount attributed to capital asset remaining with the specified entity 28 3CEA 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 62 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 10-IA 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 10BA Declaration to be filed by the assessee claiming deduction for rents pai....
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....d under section 134 of the Act 32 New Form Audit report under sections 46, 138, 139, 140(8), 141, 142, 143, 144 of the Act 33 56FF Particulars to be furnished under section 144 of the Act 34 10DA Report for deduction in respect of additional employee cost under section 146 of the Act 35 10CCF 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 10CCD Certificate under section 151(5) of the Act for Authors of certain books in receipt of Royalty Income 37 10CCE Certificate under section 152(5) of the Act for Patentees in receipt of royalty income 38 10H Certificate of foreign inward remittance 39 10E Form for claiming relief under section 157(1) of the Act 40 10-EE Exercise of option under rule 21AAA(1) of the Act 41 10F Information to be provided under section 159(8) of the Act 42 10FA Application for Certificate of residence for the purposes of an agreement under section 159(1) and 159(2) of the Act 43 10FB Certificate of residence for the purposes of section 159 of the Act 2 Navigator - Income-tax Forms Form No. (IT Rules 2026) Form....
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.... No. (IT Rules 1962) Description 44 67 Statement of income from a country or specified territory outside India and Foreign Tax Credit 45 New Form Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed 46 New Form Exercise of option for determination of arm's length price (ALP) under section 166(9) 47 New Form Certificate of accountant under section 166 of the Act 48 3CEB Report from an accountant to be furnished under section 172 relating to international transaction(s) and specified domestic transaction(s) 49 3CEFA, 3CEFB & 3CEFC Application for opting for Safe Harbour 50 3CEC Application for a pre-filing consultation 51 3CED & 3CEDA Application for an Advance Pricing Agreement (APA) 52 3CEF Annual Compliance Report on Advance Pricing Agreement 53 3CEEA Form for filing particulars of past years for calculating relief in tax payable under section 206(1) . 54 New Form Application for Renewal of an Advance Pricing Agreement (APA) 55 34F 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 ....
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.... 56 3CEAA Information and document to be furnished by the person who is a constituent entity under section 171(4) of the Act 57 3CEAB Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4) of the Act 58 3CEAC 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) of the Act 59 3CEAD 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) of the Act 60 3CEAE Intimation on behalf of the international group for the purposes of section 511(5) of the Act. 61 10FC Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area 62 3CEG Form for making the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1) of the Act 63 3CEH Form for returning the reference made under section 274 of the Act 64 3CEI Form for making reference to the Approving Panel and for recordi....
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....ng the satisfaction by the Commissioner before making a reference to the Approving Panel under section 274(4) of the Act 65 3CFA Form for opting for taxation of income by way of royalty in respect of patent 66 29B Computation of Book Profit for the purposes of section 206(1) of the Act 3 Navigator - Income-tax Forms Form No. (IT Rules 2026) Form No. (IT Rules 1962) Description 67 29C Report under section 206(2) of the the Act for Computation of Adjusted Total Income and Alternate Minimum Tax for the purposes of section 206(2) of the Act 68 10-IG Statement of exempt income under Schedule VI [Table: Sl. Nos. 1 to 4] 69 10-IH Statement of income of a Specified fund eligible for concessional taxation under section 210(2) of the Act 70 10-IK Annual Statement of exempt income and income taxable at concessional rate for an investment division of an offshore banking Unit 71 10-IL Verification by an Accountant under rule 142 72 64E Statement of income paid or credited by a securitization trust to be furnished under section 221 of the Act 73 64F Statement of income distributed by a securitisation trust to be provided to the investor under section 221 of th....
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....e Act 74 64 Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 222 of the Act 75 New Form 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 of the Act 76 64A Statement of income paid or credited by business trust to be furnished under section 223 of the Act 77 64B Statement of income distributed by a business trust to be provided to the unit holder under section 223 of the Act 78 64C Statement of income distributed by an investment fund to be provided to the unit holder under section 224 of the Act 79 64D Statement of income Statement of income paid or credited by investment fund to be furnished under section 224 of the Act 80 65 Application for exercising/renewing option for the tonnage tax scheme under section 231(1) or 231(10) of the Act 81 66 Audit Report under section 232(21) of the Act 82 45 Warrant of authorisation under section 247 of the Act and rule 148. 83 45A Warrant of authorisation under section 247(2) of the Act 84 45B Warrant of authorisation under section 247(3) ....
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....of the Act 85 6C Application under section 247(5)/247(9) of the Act 86 45C Warrant of authorisation under section 248(1) of the Act 87 45D Information to be furnished to the income-tax authority under section 254 of the Act 88 46 Application for information under section 258(2)(a) of the Act. 89 47 Form for furnishing information under section 258(2) of the Act. 90 48 Form for intimating non-availability of information under section 258(2)(a) of the Act. 91 49 Refusal to supply information under section 258(2)(a) of the Act. 4 Navigator - Income-tax Forms Form No. (IT Rules 2026) Form No. (IT Rules 1962) Description 92 49BA Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 114AAB for the quarter of of (Financial Year) 93 49A Application for allotment of PAN- (For an individual being Citizen of India) 94 49A Application for allotment of PAN - (For an Indian Company / an Entity incorporated in India / an Unicorporated Entity formed in India) 95 49AA Application for allotment of PAN-(For an individual not being Citizen of India) 96 49AA Application for allotment of PAN- (f....
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....or an Entity incorporated outside India / an Unincorporated Entity formed outside India) 97 60 Form for declaration to be filed by any person (other than a company or firm) or a foreign company covered by rule 158(2), who does not have a permanent account number and who enters into any transaction specified in rule 158 of the Act. 98 61 Statement containing particulars of declaration received in Form No. 95. 99 35 Appeal to the Joint Commissioner (Appeals) or the Commissioner of Income-tax (Appeals) 100 6B Audit report under section 268(5)(i) of the Act 101 6D Inventory Valuation report under section 268(5) of the Act 102 71 Application under Section 288(1) [Table Sl. No. 11] for credit of tax deduction at source 103 7 Notice of demand under section 289 of the Act. 104 10A Application for provisional registration or provisional approval 105 10AB Application for registration of non-profit organisation under section 332 or approval for deduction under section 133(1)(b)(ii) 106 10AC Order for provisional registration u/s 332 or provisional approval u/s 354 Rejection of application 107 10AD Order for grant of registration under section 332 or approval u....
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....nder section 354 or rejection of application or cancellation of registration or approval granted 108 9A Exercise of option under section 341(7) in respect of amount applied for charitable or religious purposes 109 10 Statement of accumulation or setting apart of income under section 342(1) of the Act 110 New Form Application for change of purpose of accumulation or setting apart of income under section 342(5) of the Act 111 New Form Order under section 342(6) on the request for change of purpose of accumulation or setting apart of income 112 10B & 10BB Audit report under section 348 in the case of a registered non-profit organisation (NPO) 113 10BD Statement or Correction Statement to be filed by Donee under section 354(1) of the Act 5 Navigator - Income-tax Forms Form No. (IT Rules 2026) Form No. (IT Rules 1962) Description 114 10BE Certificate of donation under section 354(1)(g) of the Act 115 36 Form of appeal to the Income-tax Appellate Tribunal 116 36A Form of memorandum of cross-objections to the Appellate Tribunal 117 8 Declaration under section 375(1) of the Act, to be made by an assessee claiming that identical question of law is pend....
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....ing before the High Court or the Supreme Court 118 8A Application under section 376-In the High Court of . or Income- tax Appellate Tribunal ..... 119 34BC Application to the Dispute Resolution Committee 120 34C,34D,34DA,34E and 34EA Form of application for obtaining an advance ruling under section 383(1) of the Act 121 15G, 15H. Declaration under section 393(6) for receipt of certain incomes without deduction of tax 122 12B and 12BAA Form for furnishing details of income under section 392(4)(a) of the Act 123 12BA Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof 124 12BB Statement showing particulars of claims by an employee for deduction of tax under section 392(5)(b) of the Act 125 12BBA Declaration to be furnished by Specified Senior Citizen under Section 393(1) [Table: Sl. No. 8(iii)] 126 15C, 15D 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 27C. Declaration under section 394(2) of the Act to be made by a buyer for obtaining goods without collection of tax 1....
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....28 13 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 15E. 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 16. 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 16A. Certificate under section 395(4) of the Act for tax deducted at source 132 16B, 16C, 16D, 16E Certificate under section 395(4) of the Act for tax deducted at source 133 27D. Certificate under section 395(4) of the Act for tax collected at source 134 49B(1) Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 of Act [In the case of Government Entity] 6 Navigator - Income-tax Forms Form No. (IT Rules 2026) Form No. (IT Rules 1962) Description 135 49B(2) Form for application for allo....
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....tment of Tax Deduction and Collection Account Number [TAN] under section 397 of Act [For entities other than government entity] 136 New Form Application for allotment of Accounts Office Identification Number (AIN) 137 24G TDS/TCS Book Adjustment Statement 138 24Q. 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 26B. Form to be filed by the deductor, if he claims refund of sum paid under Chapter XIX of the Act 140 26Q. 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 26QB, 26QC, 26QD, 26QE Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] 142 26QF 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 .......
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.... June/September/December/March of Tax Year 143 27EQ. 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 27Q. 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 15CA. Information to be furnished for payments to a non-resident not being a company, or to a foreign company 146 15CB. Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company 147 15CC. Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of . ......... of (Tax Year) 148 15CD. 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 26A. Form for furnishing accountant certificate under section 398(2) of the Act 150 27BA Form for furnishing accountant certificate under section 398(2) of the Act 7 Navi....
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....gator - Income-tax Forms Form No. (IT Rules 2026) Form No. (IT Rules 1962) Description 151 28 Notice of demand under section 289 of the Act for payment of advance tax under section 407(2)or 407(5) 152 28A Intimation to the Assessing Officer under section 407(8) regarding the notice of demand under section 289 of the Income-tax Act, 2025 for payment of advance tax under section 407(2)/407(5) of the Act 153 57 Certificate under section 413 or 414 of the Act. 154 30A Form of undertaking to be furnished under section 420(1) of the Act 155 30B No Objection Certificate for a person not domiciled in India under section 420(1) of the Act 156 300 Form for furnishing the details under section 420(3) of the Act 157 New form Form for furnishing the certificate under section 420(4) of the Act. 158 31 Application for Certificate under section 420(5) of the Act. 159 33 Clearance Certificate under section 420(5) of the Act 160 29D Application by a person under section 434 of the Act for refund of tax deducted 161 68 Form of application under section 440(2) of the Act. 162 490 Annual Statement under section 505 of the Act 163 49D Information and Documents t....
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....o be furnished by an Indian concern under section 506 of the Act 164 52A. 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 61A Statement of Specified Financial Transactions under section 508 (1) of the Act. 166 61B Statement of Reportable Account under section 508 (1) of the Act. 167 New Form Statement to be furnished under section 509 of the Act 168 26AS. Annual information statement 169 New Form Application for registration as Valuer 170 New Form Report of valuation of Asset 171 39 Form of application for registration as authorised income-tax practitioner 172 3CEJA 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 3CEK Statement to be furnished by an eligible investment fund to the Assessing Officer under section 9(12) [Schedule I: Paragraph 1(4)] 174 10BBA Application for notification under Schedule V [Table: Sl. No.7.Note 5(a)(iii)(D)] (Pension Fund) 175 10BBB Intimation by Pension Fund of investment unde....
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....r 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) 8 Navigator - Income-tax Forms Form No. (IT Rules 2026) Form No. (IT Rules 1962) Description 176 10BBC Certificate of accountant in respect of compliance to the provisions of Schedule V [Table: Sl. No. 7] by the notified Pension Fund 177 10BBD Statement of eligible investment received 178 10-II Statement of exempt income under Schedule VI [Table: Sl. No. 10] 179 10-IJ Certificate to be issued by the accountant under Schedule VI [Table: Sl. No. 10] 180 9 Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No. 2] 181 10BC Audit report under rule SVIII.R17CA(12) in the case of the electoral trust 182 3AC Audit Report under paragraph 2 of Schedule IX 183 3AD Audit Report under paragraph 2 of Schedule X 184 40A/40B Form of nomination/modifying nominations for Provident/Gratuity Fund 185 41 Form for maintaining accounts of subscribers to a recognised provident fund 186 400 Application for recognition of a Recognised provident fund 187 42, 43, 44 Ap....
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....peal against refusal to grant recognition/approval or withdrawal of recognition/approval from a Provident Fund, Superannuation Fund, or Gratuity Fund. 188 New Form Application for Approval for Superannuation Fund/Gratuity Fund 189 59 Guidelines for approval under Schedule XV (1)(z)(i) and (1)(z)(ii) of the Act 190 59A 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<BR> News - Press release - PIB....