Form No. 179

Certificate to be issued by the accountant under Schedule VI [Table: Sl. No. 10]

Prescribed under rule 285(3) · Rule 285

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Part A: Particulars ofthe Specified Fund
1.	Name:	(refer Note 1)
2.	Address:	(refer Note 2)
3.	Permanent Account Number (PAN):
4.	E-mail Id:
5.	Contact Number:	Country Code	Number

Certificate

I have examined the books of account, if any, and other documents, including the annual statement in Form No. 178, showing the particulars of income of the nature of capital gains, arising or received by (name of the specified fund) which is exempt under Schedule VI [Table Sl. No. 10] and the total income exempt under the said clause for the tax year ending .

I affirm that the above particulars are true and correct to the best of my/our knowledge and belief.

Place: Signature:

Date: Name of the accountant:

Designation:

Membership Number:

UDIN, if any:

Name of the Proprietorship/Firm:

Firm Registration Number:

Notes:

1. The name shall include full name of the specified fund.

2. The address shall include flat/door/building, road/street/block/sector, area/locality, post office, town/city/district, state, country and pin code.

3. Where the specified fund has floated multiple schemes, the specified fund shall separately furnish the annual statement of exempt income in Form No. 178 for each scheme.

4. Some of the information in the form would be pre-filled to the extent possible.

← PreviousForm No. 178 – Statement of exempt income under Schedule VI [Table: Sl. No. 10]Next →Form No. 180 – Application for grant of approval to a fund referred to in Schedule V…

Source: Income-tax Rules, 2026, Appendix III – notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. Reproduced for reference; the layout of the official Gazette form may differ slightly. Please verify with the official notification.