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Form No. 185

Form for maintaining accounts of subscribers to a recognised provident fund

Prescribed under rule 294 · Rule 294

Year and month

Part-A

Salary

Amount

transferred

from any

other

recognised

provident

fund

Contributions

by employee

Regular

contributions

by employer

Employer's

contribution

of a

contingent

nature

Total

of

cols.

3, 4,

5

and

6

Total

interest

on col.

7

Non-taxable

contribution

as per rule

277

Taxable

contribution

as per rule

277

Interest on

non-taxable

contribution

as per rule

277 (interest

on 9)

Interest on

taxable

contribution

as per rule

277

(interest on

10)

Remarks

1

2

3

4

5

6

7

8

9

10

11

12

(a)

Balance

brought

forward

(b)

April

(c)

May

(d)

June

(e)

July

(f)

August

(g)

September

(h)

October

(i)

November

(j)

December

(k)

January

(l)

February

(m)

March

(n)

Total

(o)

Adjustment

on account of

temporary withdrawals account

(p)

Any other

adjustment

(q)

Total (after adjustment)

Part-B

NAME

Summary of the account – [as given in Row (q) of Part-A of each employee]

Sala

ry

Amount

transfer

red

from

any

other

recognis

ed

provide

nt

fund

Contributi

ons by

employee

Regular

contributi

ons by

employer

Employe

r's

contribut

ion of a

continge

nt nature

Tot

al

of

cols

. 3,

4, 5

and

6

Non-

taxable

contribut

ion as

per rule

277

Taxable

contribut

ion as

per rule

277

Interest

on non-

taxable

contribut

ion as

per rule

277

Interest

on

taxable

contribut

ion as

per rule

277

Remar

ks

1

2

3

4

5

6

7

8

9

10

11

12

Emplo yee 1

Emplo yee 2

Emplo yee 3

Emplo yee 4

Emplo yee 5

Emplo yee 6

Emplo

yee 7

Repeat, as required

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.

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