TaxTMI 
TaxTMI 
TaxTMI 
Form 189 – Frequently Asked Questions
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....orm 189 – Frequently Asked Questions<BR>Income Tax<BR>Dated:- 4-4-2026<BR><BR>Form 189 - Frequently Asked Questions Application for approval of issue of public companies under section Schedule XV....
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....(1)(z)(i) of the Income-tax Act, 2025 Name of form as per I.T. Rules, 1962 Form 59 Name of form as per I.T. Rules, 2026 189 Corresponding section of I.T. Act, 1961 80C(2)(xix) Cor....
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....responding section of I.T. Act, 2025 Schedule XV(1)(z)(i) Corresponding Rule of I.T. Rules, 1962 20 Corresponding Rule of I.T. Rules, 2026 331 1. What is Form 189? Ans. Form 189 i....
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....s required to be filed by an assessee to apply for approval of issue of public companies under section Schedule XV(1)(z)(i) of the Income-tax Act, 2025. The contribution to such issue by individuals i....
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....s eligible for deduction u/s 123 of the Income-tax Act, 2025. 2. Who should file Form 189? Ans. An assessee applying for approval of issue of public companies under section Schedule XV(1)(z)(i) ....
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....of the Income-tax Act, 2025 should file Form 189. 3. What is the Due Date to file Form 189? Ans. The form should be filed by the public company along with the documents as mentioned in the appli....
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....cation form three months before the issue of eligible capital. 4. Why is Form 189 important? The approval for issue of eligible capital as per Schedule XV(1)(z)(i) of the Income-tax Act, 2025 is....
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.... granted based on details filed in Form 189. =============<BR> News - Press release - PIB....