Income Tax Latest Forms
All 190 forms in Appendix III of the Income-tax Rules, 2026 (G.S.R. 198(E), 20 March 2026) · In force from 1 April 2026
Forms 1 – 30
- 1Monthly 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 …rule 4
- 2Application for notification of a zero coupon bond under section 2(112)rule 7(1)
- 3Certificate of an accountant under rule 7 for entity issuing zero coupon bondrule 7(8)
- 4Income attributable to assets located in India under section 9(10)(a)rule 12
- 5Statement regarding preliminary expenses incurred by the assessee to be furnished under Section 44(3)rule 27
- 6Audit Report for claiming deduction for certain preliminary expenses under section 44 or expenditure for prospecting certain minerals under section 51rule 28
- 7Application for approval of scientific research programme under section 45(3)(c)rule 30(3)
- 8Order of approval of Scientific Research Programme under section 45(3)(c)rule 30(4)
- 9Receipt of payment for carrying out scientific research under section 45(3)(c)rule 30(8)
- 10Report 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)rule 30(7)(d)(A)
- 11Application for entering into an agreement with the Department of Scientific and Industrial research for cooperation in In-house research development facilityrule 29(2)(c)
- 12Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the companyrule 29(2)(e)(ii)
- 13Report from an accountant to be furnished under Section 45(2) relating to in-house scientific research and development facilityrule 29(2)(e)(v)
- 14Order of approval of in-house research and development facility under section 45(2)rule 29(2)(d)(i)
- 15Statement to be filed by research association, university, college or other institution or company ( “ done e ”) under section 45(4)(a)rule 31(1)(a)
- 16Certificate of donation under section 45(4)(a) made to the research association, university, college or other institution or companyrule 31(1)(b)
- 17Application 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)rule 32 and 35
- 18Application for notification of affordable housing project as specified business under section 46rule 36(1)(a)
- 19Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 46rule 36(1)(b)
- 20Application for approval of agricultural extension project under section 47(1)(a)rule 37(2)
- 21Form for notification of agricultural extension project under section 47(1)(a)rule 37(7)
- 22Application for approval of skill development project under section 47(1)(b)rule 39(2)
- 23Form for notification of skill development project under section 47(1)(b)rule 39(11)
- 24Audit Report under section 59 for computation of royalty and fee for technical services in the case of nonresident (not being a company) or a foreign companyrule 43
- 25Form of daily case register [To be maintained by practitioners of any system of medicine, i.e., physicians, surgeons, dentists, pathologists, radiologists, vaids, hakims, etc.]rule 46(6)(i)
- 26Audit report and Statement of particulars required to be furnished under section 63rule 47
- 27Details of amount attributed to capital asset remaining with the specified entityrule 50
- 28Report 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 salerule 54
- 29Certificate 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 Rowrule 60
- 30Certificate of the medical authority for certifying ‘person with disability‘, ‘severe disability‘, ‘autism‘, ‘cerebral palsy‘ and ‘multiple disability‘ for purposes of section 127 and section 154 of the Act.rule 61
Forms 31 – 60
- 31Declaration to be filed by the assessee for claiming deduction under section 134 of the Act for rents paidrule 65
- 32Audit report under section 46, 138, 139, 140(8), 141, 142, 143 and 144 of the Actrule 66
- 33Particulars to be furnished in respect of units established under Special Economic Zone for claiming deduction under section 144 of the Actrule 67
- 34Report for deduction in respect of additional employee cost under section 146 of the Actrule 68
- 35Report for deduction in respect of income of Offshore Banking Units and Units of International Financial Services Centre under section 147(4)(a) of the Actrule 69
- 36Certificate under section 151(5) of the Act for authors of certain books in receipt of royalty incomerule 70
- 37Certificate under section 152(5) of the Act for Patentees in receipt of royalty incomerule 71
- 38Certificate of foreign inward remittancerule 72
- 39Form 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 pensionrule 73
- 40Exercise of option for relief from taxation in income from retirement benefit account maintained in a notified country under section 158 of the Actrule 74
- 41Information to be provided under section 159(8)rule 75(1)
- 42Application for Certificate of residence for the purposes of an agreement under section 159(1) and 159(2)rule 75(3)
- 43Certificate of residence for the purposes of section 159rule 75(4)
- 44Statement of income from a country or region outside India and Foreign Tax Creditrule 76(10)
- 45Intimation of settlement of dispute regarding foreign tax for which credit has not been claimedrule 76(15)
- 46Exercise of option for determination of arm‘s length price (ALP) under section 166(9)rule 82(1)
- 47Certificate of an accountant under section 166rule 82(3)
- 48Report from an accountant to be furnished under section 172 relating to international transaction(s) and/or specified domestic transaction(s)rule 85
- 49Application for opting for Safe Harbourrules 90, 91, 98 and 101
- 50Application for a pre-filing consultationrule 105
- 51Application for an Advance Pricing Agreement (APA)rule 106
- 52Annual Compliance Report on Advance Pricing Agreementrule 113
- 53Form for filing particulars of past years for calculating relief in tax payable under section 206(1).rule 118
- 54Application for Renewal of an Advance Pricing Agreement (APA)rule 119
- 55Form of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territoriesrule 121
- 56MASTER FILE Information and document to be furnished by the person who is a constituent entity under section 171(4)rule 123
- 57Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4)rule 123(4)
- 58Intimation 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)rule 124(2)
- 59COUNTRY-BY-COUNTRY REPORT 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)rule 124(3)
- 60Intimation on behalf of the international group for the purposes of section 511(5)rule 124(6)
Forms 61 – 90
- 61Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional arearule 125
- 62Form for making the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1)rule 129(3)
- 63Form for returning the reference made under section 274rule 129(4)
- 64Form 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)rule 129
- 65Form for opting for taxation of income by way of royalty in respect of patentrule 134
- 66Report for Computation of Book Profit for the purposes of section 206(1) of the Actrule 137
- 67Report for computation of adjusted total income and alternate minimum tax for the purposes of section 206(2) of the Actrule 138
- 68Statement of exempt income under Schedule VI [Table: Sl. Nos. 1 to 4]rule 139
- 69Statement of income of a specified fund eligible for concessional taxation under section 210(2) of the Actrule 140
- 70Annual Statement of exempt income and income taxable at concessional rate for an investment division of an offshore banking unit.rule 141
- 71Verification by an accountant for computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for purposes of Schedule VI to the Actrule 142
- 72Statement of income paid or credited by a securitisation trust to be furnished under section 221rule 145
- 73Statement of income distributed by a securitisation trust to be provided to the investor under section 221rule 145
- 74Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 222rule 145
- 75Statement 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 222rule 145
- 76Statement of income paid or credited by business trust to be furnished under section 223rule 145
- 77Statement of income distributed by a business trust to be provided to the unit holder under section 223rule 145
- 78Statement of income distributed by an investment fund to be provided to the unit holder under section 224rule 145
- 79Statement of income paid or credited by investment fund to be furnished under section 224rule 145
- 80Application for exercising/renewing option for the tonnage tax scheme under section 231(1) or 231(10)rule 146(1)(a)
- 81Audit Report under section 232(21) for tonnage tax schemerule 146(1)(e)
- 82Warrant of authorisation under section 247 of the Income-tax Act, 2025 (30 of 2025) and rule 148 of the Income-tax Rules, 2026rule 148
- 83Warrant of authorisation under section 247(2) of the Income-tax Act, 2025 (30 of 2025)rule 148
- 84Warrant of authorisation under section 247(3) of the Income-tax Act, 2025 (30 of 2025)rule 148
- 85Application under section 247(5) or 247(9) of the Income-tax Act, 2025 (30 of 2025)rule 149
- 86Warrant of authorisation under section 248(1) of the Income-tax Act, 2025 (30 of 2025)rule 151
- 87Information to be furnished to the Income-tax authority under section 254 of the Income-tax Act, 2025 ( 30 of 2025)rule 154
- 88Application for information under section 258(2)(a) of the Actrule 155
- 89Form for furnishing information under section 258(2) of the Act.rule 155
- 90Form for intimating non-availability of information under section 258(2)(a) of the Act.rule 155
Forms 91 – 120
- 91Refusal to supply information under section 258(2)(a) of the Act.rule 155
- 92Quarterly 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)rule 157
- 93Application for Allotment of Permanent Account Number [For an Individual being a Citizen of India]rule 158
- 94Application for Allotment of Permanent Account Number [For an Indian Company / an Entity incorporated in India/ an Unincorporated Entity formed in India]rule 158
- 95Application for Allotment of Permanent Account Number [For an Individual not being a Citizen of India]rule 158
- 96Application for Allotment of Permanent Account Number [For an Entity incorporated outside India/ an Unincorporated Entity formed outside India]rule 158
- 97Form 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)rules 159 and 160
- 98Statement containing particulars of declaration received in Form No. 97rule 160
- 99Appeal to the Joint commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals)rule 167
- 100[Audit report under section 268(5)]rule 171(1)
- 101Inventory Valuation report under section 268(5)rule 171(2)
- 102Application under section 288(1) [Table: Sl. No. 11] for credit of tax deduction at sourcerule 178
- 103Notice of demand under section 289 of the Actrule 179
- 104Application for provisional registration or provisional approvalrule 181(1)
- 105Application for registration of non-profit organisation under section 332 or approval under section 354rule 181(1)
- 106Order for provisional registration under section 332 or provisional approval under section 354rule 181
- 107Order for grant of registration under section 332 or approval under section 354 or rejection of application or cancellation of registration or approval grantedrule 181
- 108Exercise of option under section 341(7) in respect of amount applied for charitable or religious purposesrule 184
- 109Statement of accumulation or setting apart of income under section 342(1)rule 185
- 110Application for change of purpose of accumulation or setting apart of income under section 342(5)rule 186
- 111Order under section 342(6) on the request for change of purpose of accumulation or setting apart of incomerule 186
- 112Audit report under section 348 in the case of a registered non-profit organisation (NPO)rule 188
- 113Statement or Correction Statement to be filed by Donee under section 354(1)rule 190(2)
- 114Certificate of donation under section 354(1)(g)rule 190(7)
- 115Form of appeal to the Appellate Tribunalrule 193
- 116Form of memorandum of cross-objections to the Appellate Tribunalrule 193
- 117Declaration under section 375(1) of the Act tobe made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Courtrule 194
- 118Application under section 376 to defer filing of appeal before the Appellate Tribunal or the High Courtrule 195
- 119Application to the Dispute Resolution Committee under section 379 of the Actrule 197
- 120Form of application for obtaining an advance ruling section 383(1) of the Actrule 200
Forms 121 – 150
- 121Declaration under section 393(6) for receipt of certain incomes without deduction of taxrule 211
- 122Form for furnishing details of income under section 392(4)(a) for the purposes of making deduction where income is chargeable under the head "Salaries"rule 204(1)
- 123Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereofrule 204(2)(b)
- 124Statement showing particulars of claims by an employee for deduction of tax under section 392(5)(b)rule 205
- 125Declaration to be furnished by Specified Senior Citizen for deduction of tax under Section 393(1) [Table: Sl.]rule 208
- 126Application by a person specified in rule 209 for a certificate under section 395(1), for receipt of certain sums without deduction of taxrule 209
- 127Declaration under section 394(2) to be made by a buyer for obtaining goods without collection of taxrule 212
- 128Application for issuance of certificate for lower or nil deduction of income-tax under section 395(1) and lower collection of income-tax under section 395(3) (To be filed electronically by Person seeking certificate for no deduction of tax or deduction or collection of tax at arule 213
- 129Application by a person for a certificate under section 395(2) and 400(3) for determination of appropriate proportion of sum (other than salary) payable to non-resident, chargeable to tax in case of the recipient.rule 214
- 130Certificate under section 395 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)]rule 215(1)[Table: Sl. No. 1]
- 131Certificate under section 395(4) for tax deducted at source other than 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)]rule 215(1)[Table: Sl. No. 2]
- 132Certificate under section 395(4) for tax deducted at sourcerule 215(1)[Table: Sl. No. 2]
- 133Certificate under section 395(4) for tax collected at sourcerule 215(1)[Table: Sl. No. 4]
- 134Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 [In the case of Government Entity]rule 216(1)(a)
- 135Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 [For person other than government entity]rule 216(1)(b)
- 136Application for allotment of Accounts Office Identification Number (AIN)rule 218(8)(b)
- 137TDS/TCS Book Adjustment Statementrule 218
- 138Quarterly 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)]rule 219(1)[Table: Sl. No. 1]
- 139Form to be filed by the deductor, if he claims refund of sum paid under Chapter XIX of the Actrule 219(6)
- 140Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments made other than salary for the quarter ended…(June/September/December/March) … … … … … …. (Tax Year)]rule 219(1)[Table: Sl. No. 3]
- 141Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)]rules 218(3) and 219(5)
- 142Quarterly 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 …rule 219(2)
- 143Quarterly statement of collection of tax at source under section 397(3)(b) for the quarter ended… (June/September/December/March) … (Tax Year)rule 219(1)[Table: Sl. No. 4]
- 144Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments other than salary made to non-residents for quarter ended…(June/September/December/March) … … … … …. (Tax Year)]rule 219(1) [Table: Sl. No. 2]
- 145Information to be furnished for payments to a non-resident not being a company, or to a foreign companyrule 220
- 146Certificate of an accountant for payments to a non-resident, not being a company or to a foreign companyrule 220(1)(c)
- 147Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of … of (Tax Year)rule 220(6)(a)
- 148Quarterly 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)rule 220(6)(b)
- 149Form for furnishing accountant certificate under section 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in defaultrule 221(1)(a)
- 150Form for furnishing accountant certificate under section 398(2) for person responsible for collection of tax as per section 394(1)[Table: Sl. No. 1 to 5 and 9] not to be deemed to be an assessee in defaultrule 221(1)(b)
Forms 151 – 180
- 151Notice of demand under section 289 of the Act for payment of advance tax under section 407(2) or 407(5) of the Actrule 222
- 152Intimation 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 Datedrule 223
- 153Certificate under section 413 or 414.rule 224
- 154Form of undertaking to be furnished under section 420(1)rule 228
- 155No Objection Certificate for a person not domiciled in India under section 420(1)rule 228
- 156Form for furnishing the details under section 420(3)rule 228
- 157Form for furnishing the certificate under section 420(4)rule 228
- 158Application for Certificate under section 420(5)rule 228
- 159Clearance Certificate under section 420(5)rule 228
- 160Application by a person under section 434 for refund of tax deductedrule 230
- 161Form of application under section 440(2)rule 231
- 162Annual Statement under section 505rule 234
- 163Information and Documents to be furnished by an Indian concern under section 506rule 235
- 164Statement to be furnished under section 507 by a person carrying on production of a cinematograph film or engaged in specified activity or bothrule 236
- 165Statement of Specified Financial Transactions under section 508(1)rule 237
- 166Statement of Reportable Account under section 508(1)rule 239
- 167Statement to furnish information on transaction of crypt-asset under section 509rule 243
- 168Annual Information Statementrule 245
- 169Application for registration as a valuer under section 514rule 246
- 170Report of valuation of Asset under section 514rule 248
- 171Form of application for registration as authorised income-tax practitioner under section 515rule 256
- 172Report 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 fundrule 274
- 173Statement to be furnished by an eligible investment fund to the Assessing Officer under section 9(12) [Schedule I: Paragraph 1(4)]rule 276
- 174Application for notification under Schedule V [Table: Sl. No.7.Note 5(a)(iii)(D)] (Pension Fund)rule 282(2)
- 175Intimation 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)rule 282(1)
- 176Certificate of accountant in respect of compliance to the provisions of Schedule V [Table: Sl. No. 7] by the notified Pension Fundrule 282(1)
- 177Statement of eligible investment receivedrule 283
- 178Statement of exempt income under Schedule VI [Table: Sl. No. 10]rule 285(1)
- 179Certificate to be issued by the accountant under Schedule VI [Table: Sl. No. 10]rule 285(3)
- 180Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No. 2]rule 286
Forms 181 – 190
- 181Audit report under rule 289(12) in the case of the electoral trustrule 289
- 182Audit Report under paragraph 2 of Schedule IX for deduction for tea development account, coffee development account and rubber development accountrule 290
- 183Audit Report under paragraph 2 of Schedule Xfor deduction for site restoration fundrule 291
- 184Form of nomination/modifying nominations for provident/gratuity fundrule 293
- 185Form for maintaining accounts of subscribers to a recognised provident fundrule 294
- 186Application for recognition of provident fund under Part-A of the Schedule XI to the Actrule 296
- 187Appeal 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 fundrules 300, 315 and 329
- 188Application for approval of superannuation fund or gratuity fundrule 313
- 189Application for approval of issue of public companies under Paragraph 1(z)(i) of Schedule XV to the Actrule 331
- 190Application for approval of mutual funds investing in the eligible issue of public companies under Paragraph 1(z)(ii) of Schedule XV to the Actrule 331