When did the Income-tax Rules, 2026 come into force?

The Income-tax Act, 2025 is effective from 1 April 2026, and the Income-tax Rules, 2026 (along with the prescribed forms) were notified on 20 March 2026 to support it. They replace the Income-tax Rules, 1962.

What does this page map?

Every rule of the Income-tax Rules, 2026 (Rules 1–333 plus the two depreciation appendices) and every prescribed form (Forms 1–190) is shown against its parallel provision under the old Income-tax Rules, 1962. So you can move from a 2026 reference to the 1962 one you already know — or the other way round.

Which old rule is the new Rule 25 (Depreciation)?

Rule 25 of the Income-tax Rules, 2026 corresponds to Rule 5 of the 1962 Rules. The depreciation rate tables move to Appendix I and Appendix II (formerly New Appendix I and Appendix IA).

Where did Form 3CD (the tax-audit statement) go?

The tax-audit report and statement of particulars — Forms 3CA, 3CB and 3CD under the 1962 Rules — are now consolidated as Form No. 26 under the Income-tax Rules, 2026 (read with Rule 47).

Is this an official document?

No. It is a reference reproduced from the ICAI's tabular mapping (March 2026 edition) for quick navigation. Always confirm a provision against the officially notified Income-tax Rules, 2026 before relying on it.

Reference

Income-tax Rules, 2026 — mapped to the old 1962 Rules

A searchable rule-by-rule and form-by-form bridge between the new Income-tax Rules, 2026 and the Income-tax Rules, 1962 you already know. Look anything up by the new number, a keyword, or the old 1962 rule or form.

With the Income-tax Act, 2025 in force from 1 April 2026, the Income-tax Rules, 2026 and their forms were notified on 20 March 2026 — replacing the Income-tax Rules, 1962. Almost everything carried over; what changed is the numbering. This page lets you cross the gap in either direction: type a new rule or form, a word from its heading, or the old 1962 reference you remember, and the match appears.

333

Rules + 2 depreciation appendices

190

Prescribed forms

Genuinely new (no 1962 equivalent)

335 rules of 335

Rule 11962: 1
Short title and commencement
Rule 21962: 2
Definitions
Rule 31962: 27
Arrangements for declaration and payment of dividends within India
Rule 41962: 6DDA
Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange u/s 2(92)
Form(s): 1
Rule 51962: 6DDB
Procedure for notification of a recognised stock exchange for the purposes of section 2(92)
Rule 61962: 8AA
Method of determination of period of holding of capital assets in certain cases
Rule 71962: 8B
Procedure for notification of zero coupon bond
Form(s): 2 & 3
Rule 81962: 126
Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship
Rule 91962: 10
Determination of income in case of non-residents
Rule 101962: 11UB
Definition of terms for rules 11 and 12
Rule 111962: 11UB
Fair market value of assets in certain cases
Rule 121962: 11UC
Determination of income attributable to assets in India
Form(s): 4
Rule 131962: 11UD
Threshold for purposes of significant economic presence
Rule 141962: 8D
Method for determining amount of expenditure in relation to income not includible in total income
Rule 151962: 3
Valuation of perquisites
Rule 161962: 3B
Annual accretion referred to in section 17(1)(i)
Rule 171962: 3C
Salary income for purposes of section 17(1)(c)(ii)
Rule 181962: 3A
Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by Chief Commissioner
Rule 191962: 3D
Gross total income for purposes of section 17(3)(b)
Rule 201962: 2BA
Procedure for purposes of section 19 [Table: Sl. No. 12] relating to voluntary retirement or voluntary separation.
Rule 211962: 4
Unrealised rent
Rule 221962: 6ABA
Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt
Rule 231962: 8C
Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d)
Rule 241962: 6ABAA
Notification of infrastructure facility for the purposes of section 32(e)
Rule 251962: 5
Depreciation
Rule 261962: 6DD
Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by specified banking and online mode or through such other electronic mode as provided in rule 48
Rule 271962: 6ABBB
Form of statement to be furnished regarding certain preliminary expenses eligible for deduction u/s 44
Form(s): 5
Rule 281962: 6AB
Form of audit report for claiming deduction for certain preliminary expenses u/s 44 and expenditure for prospecting certain minerals u/s 51
Form(s): 6
Rule 291962: 6
Prescribed authority and process of approval for expenditure on scientific research u/s 45(1)(a)(ii) &(2)
Form(s): 11 to 14
Rule 301962: 6
Prescribed authority and process of approval for expenditure on scientific research u/s 45(3)(c)
Form(s): 7 to 10
Rule 311962: 18AB
Furnishing of statement of particulars in respect of donation and certificate to donor u/s 45(4)(a)
Form(s): 15 & 16
Rule 321962: 5C
Procedure, form and manner in respect of approval u/s 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association
Form(s): 17
Rule 331962: 5D
Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research u/s 45(4) read with section 45(3)(a)
Rule 341962: 5E
Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research u/s 45(4) read with section 45(3)(a)
Rule 351962: 5F
Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research u/s 45(3)(b)
Form(s): 17
Rule 361962: 11-OA, 11-OB
Procedure for notification of an affordable housing project as a specified business u/s 46(11)(d)(vii) and a semiconductor wafer fabrication manufacturing unit as a specified business u/s 46(11)(d)(xiii)
Form(s): 18 & 19
Rule 371962: 6AAD
Procedure for approval of agricultural extension project u/s 47(1)(a)
Form(s): 20 & 21
Rule 381962: 6AAE
Conditions for notification of agricultural extension projects u/s 47(1)(a)
Rule 391962: 6AAF
Procedure for approval of skill development projects u/s 47(1)(b)
Form(s): 22 & 23
Rule 401962: 6AAG
Conditions subject to which a skill development project is to be notified u/s 47(1)(b)
Rule 411962: 6A
Expenditure for obtaining right to use spectrum for telecommunication services
Rule 421962: 6EA
Special provision regarding interest on bad and doubtful debt of specified financial institution
Rule 431962: 6GA
Form of report of audit to be furnished u/s 59(4) for computation of royalty and fee for technical services
Form(s): 24
Rule 441962: 6GB
Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships u/s 61(2) [Table: Sl. No. 2]
Rule 45New
Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6]
Rule 461962: 6F
Maintenance of books of account u/s 62
Form(s): 25
Rule 471962: 6G
Report of audit of accounts to be furnished u/s 63
Form(s): 26
Rule 481962: 6ABBA
Other electronic modes of payment
Rule 491962: 8AD
Computation of capital gains for purposes of section 67(5)
Rule 501962: 8AB
Attribution of income taxable u/s 67(10) to capital assets remaining with the specified entity, u/s 72
Form(s): 27
Rule 511962: 21AL
Other conditions required to be fulfilled by the original fund
Rule 521962: 115A
Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation of capital gains u/s 72
Rule 531962: 11UAE
Computation of fair market value of capital assets for purposes of section 77
Rule 541962: 6H
Form of report of an accountant in respect of slump sale
Form(s): 28
Rule 551962: 111AA
Conditions for reference to Valuation Officers u/s 91(1)(b)
Rule 561962: 11U
Meaning of expressions used in determination of fair market value
Rule 571962: 11UA & 11UAA
Determination of fair market value
Rule 581962: 11UAC & 11UAD
Prescribed class of persons for the purpose of section 92(3)(i) and section 79
Rule 591962: 11UACA
Computation of income chargeable to tax u/s 92(2)(l)
Rule 601962: 9C
Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
Form(s): 29
Rule 611962: 11A
Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction u/s 127 and section 154
Form(s): 30
Rule 621962: 11DD
Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction u/s 128
Rule 631962: 18AAA
Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133
Rule 641962: 18AAAAA
Procedure for specifying an association or institution for purposes of notification u/s 133(1)(a)(xxiv)
Rule 651962: 11B
Conditions for claim for deduction u/s 134
Form(s): 31
Rule 661962: 18BBB
Furnishing of audit report for claiming deduction u/s 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144
Form(s): 32
Rule 671962: 16DD
Form of particulars to be furnished along with return of income for claiming deduction u/s 144
Form(s): 33
Rule 681962: 19AB
Furnishing of report u/s 146
Form(s): 34
Rule 691962: 19AE
Report of accountant to be furnished u/s 147(4)(a)
Form(s): 35
Rule 701962: 19AC
Form of certificate to be furnished u/s 151(5)
Form(s): 36
Rule 711962: 19AD
Prescribed authority and form of certificate to be furnished u/s 152(5)
Form(s): 37
Rule 721962: 29A
The prescribed authority and form of certificate to be furnished under sections 151(6) and section 152(6)
Form(s): 38
Rule 731962: 21A & 21AA
Relief u/s 157(1), when salary is paid in arrears or in advance, gratuity, etc.
Form(s): 39
Rule 741962: 21AAA
Taxation of income from retirement benefit account maintained in a notified country
Form(s): 40
Rule 751962: 21AB
Other documents and information to be provided for claiming double taxation relief u/s 159(1) and (2)
Form(s): 41 to 43
Rule 761962: 128
Foreign tax credit
Form(s): 44 & 45
Rule 771962: 10A
Meaning of expressions used in determination of arm's length price
Rule 781962: 10AB
Other method for determination of arm's length price
Rule 791962: 10B
Determination of arm's length price u/s 165
Rule 801962: 10C
Most appropriate method
Rule 811962: 10CA
Determination of arm's length price in certain cases
Rule 82New
Exercise of option for determination of arm's length price for multiple years in a single proceeding
Form(s): 46 & 47
Rule 831962: 10CB
Time period for repatriation of excess money u/s 170(2) and computation of interest income u/s 170(4) pursuant to secondary adjustments
Rule 841962: 10D
Information and documents to be kept and maintained u/s 171(1)
Rule 851962: 10E
Report from an accountant to be furnished u/s 172
Form(s): 48
Rule 861962: 10TA to 10TG
Definitions for safe harbour rules for international transactions
Rule 871962: 10TA to 10TG
Eligible assessee for safe harbour rules for international transactions
Rule 881962: 10TA to 10TG
Eligible international transactions for safe harbour
Rule 891962: 10TA to 10TG
Safe harbour for eligible international transactions
Rule 901962: 10TA to 10TG
Procedure relating to transactions other than provision of information technology services
Form(s): 49
Rule 911962: 10TA to 10TG
Procedure relating to transactions of provision of information technology services
Form(s): 49
Rule 921962: 10TA to 10TG
Safe harbour rules for international transactions not to apply in certain cases
Rule 931962: 10TA to 10TG
Mutual agreement procedure not to apply where safe harbour for international transactions is accepted
Rule 941962: 10TH to 10THD
Definitions for safe harbour rules for specified domestic transaction
Rule 951962: 10TH to 10THD
Eligible assessee for safe harbour rules for specified domestic transactions
Rule 961962: 10TH to 10THD
Eligible specified domestic transaction for safe harbour
Rule 971962: 10TH to 10THD
Safe harbour for eligible specified domestic transaction
Rule 981962: 10TH to 10THD
Procedure governing safe harbour rules for specified domestic transactions
Form(s): 49
Rule 991962: 10TI to 10TIC
Definitions for safe harbour rules for income attribution in case of income from business and profession
Rule 1001962: 10TI to 10TIC
Safe harbour for income attribution in case of income from business and profession
Rule 1011962: 10TI to 10TIC
Procedure governing safe harbour rules for income attribution in case of income from business and profession
Form(s): 49
Rule 1021962: 10TI to 10TIC
Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised
Rule 1031962: 10F
Meaning of expressions used in matters in respect of advance pricing agreement
Rule 1041962: 10G
Persons eligible to apply
Rule 1051962: 10H
Pre-filing consultation
Form(s): 50
Rule 1061962: 10-I
Application for advance pricing agreement
Form(s): 51
Rule 1071962: 10J
Withdrawal of application for agreement
Rule 1081962: 10K
Preliminary processing of application
Form(s): 51
Rule 1091962: 10L
Procedure
Rule 1101962: 10M
Terms of the agreement
Rule 1111962: 10MA
Rollback of Agreement
Form(s): 51
Rule 1121962: 10N
Amendments to application
Rule 1131962: 10-O
Furnishing of annual compliance report
Form(s): 52
Rule 1141962: 10P
Compliance audit of agreement
Rule 1151962: 10Q
Revision of an agreement
Rule 1161962: 10R
Cancellation of an agreement
Rule 1171962: 10RA
Procedure for giving effect to rollback provision of an Agreement
Rule 1181962: 10RB
Relief in tax payable u/s 206(1) due to operation of section 206(1)(i)
Form(s): 53
Rule 1191962: 10S
Renewing an agreement
Form(s): 54
Rule 1201962: 10T
Miscellaneous
Rule 1211962: 44G
Application seeking to give effect to terms of any agreement u/s 533(2)(p) and procedure for giving effect to decision under agreement
Form(s): 55
Rule 1221962: 44GA
Procedure to deal with requests for bilateral or multilateral advance pricing agreements
Form(s): 51
Rule 1231962: 10DA
Maintenance and furnishing of information and document by constituent entity of an international group u/s 171
Form(s): 56 & 57
Rule 1241962: 10DB
Furnishing of report in respect of an international group u/s 511
Form(s): 58 to 60
Rule 1251962: 21AC
Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176
Form(s): 61
Rule 1261962: 21ACA
Conditions and activities for finance company located in any International Financial Services Centre for section 177
Rule 1271962: 10UA
Determination of consequences of impermissible avoidance arrangement
Rule 1281962: 10U
Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases
Rule 1291962: 10UB
Notice and Forms for reference u/s 274
Form(s): 62 to 64
Rule 1301962: 10UC
Time limits
Form(s): 63
Rule 1311962: 10UE
Procedure before Approving Panel
Rule 1321962: 10UF
Remuneration
Rule 1331962: 119AA
Modes of payment for the purpose of section 187
Rule 1341962: 5G
Exercise of option for taxation of royalty income from patent u/s 194(1) [Table: Sl. No. 2]
Form(s): 65
Rule 1351962: 133
Calculation of net winnings from online games for purpose of section 194(1) [Table: Sl. No. 5]
Rule 1361962: 21AD to 21AHA
Exercise or withdrawal of option for new tax regime
Rule 1371962: 40B
Form of report for computation of book profit of companies
Form(s): 66
Rule 1381962: 40BA
Form of report for computation of adjusted total income by certain persons other than a company
Form(s): 67
Rule 1391962: 21AI
Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act
Form(s): 68
Rule 1401962: 21AJ
Determination of income of a specified fund attributable to units held by non-residents u/s 210(2)
Form(s): 69
Rule 1411962: 21AJA
Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1 to 4] to Act
Form(s): 70
Rule 1421962: 21AJA
Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit
Form(s): 71
Rule 1431962: 21AJAA
Determination of income of a specified fund attributable to investment division of an offshore banking unit u/s 210(3)
Form(s): 70
Rule 1441962: 21AIA
Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act
Form(s): 68
Rule 1451962: 12C, 12CA, 12CB, 12CC
Statements u/s s 221(4), 222(2), 223(5) and 224(9)
Form(s): 72 to 79
Rule 1461962: 11P to 11T
Rules related to application for exercising the option for tonnage tax scheme and other matters related to it
Form(s): 80 & 81
Rule 1471962: 111B
Publication and circulation of orders of Board u/s 239(3)(a)
Rule 1481962: 112
Search and Seizure u/s 247
Form(s): 82 to 84
Rule 1491962: 13
Procedure to requisition services u/s 247(5) and to make a reference u/s 247(9)
Form(s): 85
Rule 1501962: 13A
Valuation u/s 247(9)
Form(s): 170
Rule 1511962: 112B
Requisition of books of account, etc. u/s 248
Form(s): 86
Rule 1521962: 112C
Release of remaining assets u/s 250
Rule 153New
Distraint and sale
Rule 1541962: 112E
Form of information u/s 254(1)
Form(s): 87
Rule 1551962: 113
Disclosure of information related to assessees u/s 258(2)
Form(s): 88 to 91
Rule 1561962: 12D
Prescribed income-tax authority u/s 259
Rule 1571962: 114AAB
Persons Exempt from obtaining PAN u/s 262
Form(s): 92
Rule 1581962: 114
Application for allotment of a PAN
Form(s): 93 to 96
Rule 1591962: 114B & 114BA
Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f) and 262(10)(c) and (e)
Form(s): 97
Rule 1601962: 114D
Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97
Form(s): 97 & 98
Rule 1611962: 114BB
Transactions for purposes of section 262(9)(a)
Rule 1621962: 114AAA
When PAN becomes inoperative u/s 262(6)
Rule 1631962: 12AB
Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x)
Rule 1641962: 12
Forms, eligibility, verification etc. in respect of return of income
Rule 1651962: 12AC
Furnishing of updated return of income u/s 263(6) read with sub-section (2) of said section
Rule 1661962: Sec. 139(9) of the Income-tax Act, 1961
Conditions for treating a return as defective return u/s 263(7)
Rule 1671962: 45
Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) u/s 358
Form(s): 99
Rule 1681962: 12AA
Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9]
Rule 1691962: 14
Form of verification for furnishing information u/s 268(1)(c)
Rule 1701962: 12F
Prescribed income-tax authority u/s 268(3) for issue of notice under sub-section (1) thereof
Rule 1711962: 14A
Forms for report of audit or inventory valuation u/s 268(5)
Form(s): 100 & 101
Rule 1721962: 14B
Procedure for purposes of determining expenses for audit or inventory valuation
Rule 173New
Jurisdiction of Valuation Officers as per section 2(110) read with section 269
Rule 174New
Day and time for inspection by Valuation Officers, etc., as per section 269(3)
Rule 1751962: 12E
Prescribed authority for issue of notice u/s 270(8)
Rule 1761962: Sec. 144B of the Income-tax Act, 1961
Procedure for faceless assessment, reassessment or recomputation u/s 273(1)
Rule 1771962: 12AD
Modified return of income in respect of business reorganisation u/s 314
Rule 1781962: 134
Application u/s 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source
Form(s): 102
Rule 1791962: 15
Notice of demand u/s 289
Form(s): 103 & 151
Rule 1801962: 12AE
Return of income in respect of block assessment u/s 294(1)
Rule 1811962: 11AA, 17A
Common application for registration of non-profit organisation or for approval for the purposes of deduction u/s 133(1)(b)(ii)
Form(s): 104 to 107
Rule 182New
Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346
Rule 1831962: Sec. 13(2) of the Income-tax Act, 1961
Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person
Rule 1841962: 17
Exercise of options by a registered non-profit organisation u/s 341(7) for deemed application u/s 341(5)
Form(s): 108
Rule 1851962: 17
Furnishing of statement by registered non-profit organisation u/s 342(1) for accumulating or setting apart any part of its regular income
Form(s): 109
Rule 1861962: Sec. 11(3A) of the Income-tax Act, 1961
Application u/s 342(5) for change of purpose for which income has been accumulated or set apart
Form(s): 110 & 111
Rule 1871962: 17AA
Books of account and other documents to be kept and maintained by a registered non-profit organisation
Rule 1881962: 17B
Report of audit in case of registered non-profit organisations u/s 348
Form(s): 112
Rule 1891962: 17CB
Method of valuation for the purposes of computing fair market value of assets and liabilities u/s 352(2) for accreted income
Rule 1901962: 18AB
Furnishing of statement of particulars in respect of donation and certificate to donor u/s 354(1)
Form(s): 113 & 114
Rule 1911962: 46
Mode of service of any order referred to in section 358(3)(b)
Rule 1921962: 46A
Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) u/s 533(2)(x)
Rule 1931962: 47
Form of appeal and memorandum of cross-objections to Appellate Tribunal u/s 362
Form(s): 115 & 116
Rule 1941962: 15A
Declaration u/s 375
Form(s): 117
Rule 1951962: 16
Application u/s 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court
Form(s): 118
Rule 1961962: 44DAA
Constitution of Dispute Resolution Committee u/s 379
Rule 1971962: 44DAB
Application for resolution of dispute before the Dispute Resolution Committee u/s 379
Form(s): 119
Rule 1981962: 44DAC
Power to reduce or waive penalty imposable or grant immunity from prosecution or both u/s 379
Rule 1991962: 44DAD
Definitions
Rule 2001962: 44E
Application for obtaining an advance ruling u/s 383
Form(s): 120
Rule 2011962: 44F
Certification of copies of advance rulings pronounced by Board for Advance Rulings u/s 384(8)
Rule 2021962: 44FA
Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings u/s 389(1)
Rule 2031962: 37BA/37-I
Credit for tax deducted or collected at source
Rule 2041962: 26A & 26B
Furnishing of particulars for deduction of tax at source from income under head "Salaries"
Form(s): 122 & 130
Rule 2051962: 26C
Furnishing of evidence of claims by employee u/s 392(5)(b) for deduction of tax from income under head "Salaries"
Form(s): 124
Rule 2061962: 115
Rate of exchange for conversion into rupees of income expressed in foreign currency
Rule 2071962: 26
Rate of exchange for purpose of deduction of tax at source on income payable in foreign currency
Rule 2081962: 26D
Furnishing of declaration and evidence of claims by specified senior citizen u/s 393(1) [Table: Sl. No. 8(iii)]
Form(s): 125
Rule 2091962: 29B
Application by payee for certificate authorising receipt of interest and other sums without deduction of tax
Form(s): 126
Rule 210New
Condition for no deduction of tax at source from income in respect of units of non-residents referred to in section 393(2) [Table: Sl. No. 10] read with section 393(4) [Table: Sl. No. 15]
Rule 2111962: 29C
Declaration by person claiming receipt of certain incomes without deduction of tax u/s 393(6).
Form(s): 121
Rule 2121962: 37C
Declaration by a buyer for no collection of tax at source u/s 394(2)
Form(s): 127
Rule 2131962: 28, 28AA, 28AB, 29, 37G, 37H
Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax
Form(s): 128
Rule 2141962: 29BA
Application by payer for grant of certificate u/s 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients
Form(s): 129
Rule 2151962: 31 & 37D
Certificate of tax deducted or collected at source to be furnished u/s 395(4)
Form(s): 130 to 133
Rule 2161962: 114A
Application for allotment of a tax deduction and collection account number
Form(s): 134 & 135
Rule 2171962: 37BC
Conditions u/s 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents
Rule 2181962: 30, 37CA
Time and mode of payment to Government account of tax deducted or collected at source or tax paid u/s 392(2)(a)
Form(s): 137 & 141
Rule 2191962: 31A & 31AA
Statement of deduction or collection of tax at source u/s 397(3)(b)
Form(s): 138 to 144
Rule 2201962: 37BB
Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
Form(s): 145 to 148
Rule 2211962: 31ACB, 37J
Form for furnishing certificate of accountant u/s 398(2) for person responsible for deduction or 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 default
Form(s): 149 & 150
Rule 2221962: 38
Notice of demand u/s 289
Form(s): 151
Rule 2231962: 39
Estimate of advance tax u/s 407(8)
Form(s): 152
Rule 2241962: 117B
Form of statement u/s 413 or section 414
Form(s): 153
Rule 225New
Procedure for recovery of tax for the purposes of sections 413 and 475
Rule 2261962: 117C
Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer u/s 413
Rule 2271962: 42
Prescribed authority for tax clearance certificates u/s 420
Rule 2281962: 43
Forms and certificates for the purposes of section 420
Form(s): 154 to 159
Rule 2291962: 44
Production of certificate u/s 420
Rule 2301962: 40G
Refund claim u/s 434
Form(s): 160
Rule 2311962: 129
Form of application u/s 440
Form(s): 161
Rule 2321962: 127
Service of notice, summons, requisition, order and other communication u/s 501
Form(s): 98
Rule 2331962: 127A
Authentication of notices and other documents
Rule 2341962: 114DA
Furnishing of annual statement by a non-resident having liaison office in India
Form(s): 162
Rule 2351962: 114DB
Information or documents to be furnished u/s 506
Form(s): 163
Rule 2361962: 121A
Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
Form(s): 164
Rule 2371962: 114E
Furnishing of statement of financial transaction
Form(s): 165
Rule 2381962: 114F
Definitions
Rule 2391962: 114G
Information to be maintained and reported
Form(s): 166
Rule 2401962: 114H
Due diligence requirement
Rule 241New
Definitions for purposes of rules 242, 243 and 244
Rule 242New
Obligation for reporting transaction of crypto-asset u/s 509
Rule 243New
Reporting requirements for transaction of crypto-asset u/s 509
Form(s): 167
Rule 244New
Due diligence procedures u/s 509
Rule 2451962: 114-I
Annual Information Statement
Form(s): 168
Rule 246New
Application for registration as valuer u/s 514
Form(s): 169
Rule 247New
Qualification of registered valuer for the purposes of section 514
Rule 248New
Charging of fee and submission of valuation report u/s 514
Form(s): 170
Rule 249New
Removal from register of names of valuers and restoration
Rule 2501962: 49
Definitions for the purposes of rules 251 to 268
Rule 2511962: 50
Accountancy examinations recognised
Rule 2521962: 51
Educational qualifications prescribed
Rule 2531962: 51A
Nature of business relationship
Rule 2541962: 51B
Appearance by Authorised Representative in certain cases
Rule 2551962: 53
Register of income-tax practitioners
Rule 2561962: 54
Application for registration
Form(s): 171
Rule 2571962: 55
Certificate of registration
Rule 2581962: 56
Cancellation of certificate
Rule 2591962: 57
Cancellation of certificate obtained by misrepresentation
Rule 2601962: 58
Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
Rule 2611962: 59
Prescribed authority to order an inquiry
Rule 2621962: 60
Charge-sheet
Rule 2631962: 61
Inquiry Officer
Rule 2641962: 62
Proceedings before Inquiry Officer
Rule 2651962: 63
Order of the prescribed authority
Rule 2661962: 64
Procedure if no Inquiry Officer appointed
Rule 2671962: 65
Change of Inquiry Officer
Rule 2681962: 66
Powers of prescribed authority and Inquiry Officer
Rule 2691962: 119A
Procedure to be followed in calculating interest u/s 533(2)(u)
Rule 2701962: 7
Determination of income, being partly from agricultural and partly from business
Rule 2711962: 7A, 7B & 8
Income from manufacture of rubber, coffee and tea
Rule 2721962: 9A
Deduction in respect of expenditure on production of feature films
Rule 2731962: 9B
Deduction in respect of expenditure on acquisition of distribution rights of feature films
Rule 2741962: 10V
Procedure for investment fund for availing benefit u/s 9(12) read with Schedule I to Act
Form(s): 172
Rule 2751962: 10VA
Approval of the investment fund at its option for purposes of section 9(12)
Rule 2761962: 10VB
Statement to be furnished by eligible investment fund u/s 9(12) read with Schedule I to the Act
Form(s): 173
Rule 2771962: 9D
Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit
Rule 2781962: 2B
Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act
Rule 2791962: 2A
Limits for the purposes of Schedule III [Table: Sl.No. 11] to the Act
Rule 2801962: 2BB
Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act
Rule 2811962: 2BBA
Circumstances and conditions for purposes of Schedule III [Table: Sl. No 16] to the Act
Rule 2821962: 2DB
Notification of pension fund and other conditions to be satisfied by the pension fund
Form(s): 174 to 176
Rule 2831962: 2DCA
Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act
Form(s): 177
Rule 2841962: 21AK
Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act
Rule 2851962: 2DD
Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc.
Form(s): 178 & 179
Rule 2861962: 16C
Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act
Form(s): 180
Rule 2871962: 2BBB
Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government for purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act
Rule 2881962: 2F
Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act
Rule 2891962: 17CA
Rules for functioning of an electoral trust
Form(s): 181
Rule 2901962: 5AC
Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account
Form(s): 182
Rule 2911962: 5AD
Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund
Form(s): 183
Rule 2921962: 67
Investment of fund moneys
Rule 2931962: 67A
Nomination
Form(s): 184
Rule 2941962: 74
Accounts
Form(s): 185
Rule 2951962: 76
Assigning or creating a charge on beneficial interest in a recognized provident fund
Rule 2961962: 77
Application for recognition
Form(s): 186
Rule 2971962: 78
Order of recognition
Rule 2981962: 79
Withdrawal of recognition
Rule 2991962: 80
Exemption from tax when recognition withdrawn
Rule 3001962: 81
Appeal under paragraph 13(1) of Part A of Schedule XI to the Act
Form(s): 187
Rule 3011962: 82
Definitions for purposes of rules 302 to 315
Rule 3021962: 83 & 84
Conditions regarding trust and trustees
Rule 3031962: 85
Investment of fund moneys
Rule 3041962: 86
Admission of directors to a fund
Rule 3051962: 87
Ordinary annual contributions
Rule 3061962: 88
Initial contributions
Rule 3071962: 89
Scheme of insurance or annuity
Rule 3081962: 90
Commutation of annuity
Rule 3091962: 91
Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund
Rule 3101962: 92
Penalty, where employee assigns or charges interest in fund
Rule 3111962: 93
Arrangements on winding up, etc., of business
Rule 3121962: 94
Arrangements for winding up, etc., of fund
Rule 3131962: 95
Application of approval
Form(s): 188
Rule 3141962: 96
Amendment of rules, etc., of fund
Rule 3151962: 97
Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund
Form(s): 187
Rule 3161962: 98
Definitions for purposes of rules 317 to 329
Rule 3171962: 99 & 100
Conditions regarding trust and trustees
Rule 3181962: 101
Investment of fund moneys
Rule 3191962: 101A
Nomination
Rule 3201962: 102
Admission of directors to a fund
Rule 3211962: 103
Ordinary annual contributions
Rule 3221962: 104
Initial contributions
Rule 3231962: 105
Assigning or creating a charge on beneficial interest in a gratuity fund
Rule 3241962: 106
Employer not to have interest in fund moneys
Rule 3251962: 107
Arrangements for winding up, etc., of business
Rule 3261962: 108
Arrangements for winding up of the fund
Rule 3271962: 109
Application for approval
Form(s): 188
Rule 3281962: 110
Amendment of rules, etc., of fund
Rule 3291962: 111
Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund
Form(s): 187
Rule 3301962: 6E
Limits of reserve for unexpired risks
Rule 3311962: 20 & 20A
Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act
Form(s): 189 & 190
Rule 3321962: 131
Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc.
Rule 3331962: 125
Electronic payment of tax, interest, fee and penalty
Rule Appendix I1962: New Appendix I
Table of rates at which depreciation is admissible (as percentage of written down value of block of assets)
Rule Appendix II1962: Appendix IA
Table of rates at which depreciation is admissible (as percentage of actual cost in case of undertaking engaged in generation or generation and distribution of power)

Rule 2026	Rule heading	Form(s)	Was — 1962 Rule
1	Short title and commencement	—	1
2	Definitions	—	2
3	Arrangements for declaration and payment of dividends within India	—	27
4	Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange u/s 2(92)	1	6DDA
5	Procedure for notification of a recognised stock exchange for the purposes of section 2(92)	—	6DDB
6	Method of determination of period of holding of capital assets in certain cases	—	8AA
7	Procedure for notification of zero coupon bond	2 & 3	8B
8	Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship	—	126
9	Determination of income in case of non-residents	—	10
10	Definition of terms for rules 11 and 12	—	11UB
11	Fair market value of assets in certain cases	—	11UB
12	Determination of income attributable to assets in India	4	11UC
13	Threshold for purposes of significant economic presence	—	11UD
14	Method for determining amount of expenditure in relation to income not includible in total income	—	8D
15	Valuation of perquisites	—	3
16	Annual accretion referred to in section 17(1)(i)	—	3B
17	Salary income for purposes of section 17(1)(c)(ii)	—	3C
18	Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by Chief Commissioner	—	3A
19	Gross total income for purposes of section 17(3)(b)	—	3D
20	Procedure for purposes of section 19 [Table: Sl. No. 12] relating to voluntary retirement or voluntary separation.	—	2BA
21	Unrealised rent	—	4
22	Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt	—	6ABA
23	Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d)	—	8C
24	Notification of infrastructure facility for the purposes of section 32(e)	—	6ABAA
25	Depreciation	—	5
26	Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by specified banking and online mode or through such other electronic mode as provided in rule 48	—	6DD
27	Form of statement to be furnished regarding certain preliminary expenses eligible for deduction u/s 44	5	6ABBB
28	Form of audit report for claiming deduction for certain preliminary expenses u/s 44 and expenditure for prospecting certain minerals u/s 51	6	6AB
29	Prescribed authority and process of approval for expenditure on scientific research u/s 45(1)(a)(ii) &(2)	11 to 14	6
30	Prescribed authority and process of approval for expenditure on scientific research u/s 45(3)(c)	7 to 10	6
31	Furnishing of statement of particulars in respect of donation and certificate to donor u/s 45(4)(a)	15 & 16	18AB
32	Procedure, form and manner in respect of approval u/s 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association	17	5C
33	Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research u/s 45(4) read with section 45(3)(a)	—	5D
34	Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research u/s 45(4) read with section 45(3)(a)	—	5E
35	Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research u/s 45(3)(b)	17	5F
36	Procedure for notification of an affordable housing project as a specified business u/s 46(11)(d)(vii) and a semiconductor wafer fabrication manufacturing unit as a specified business u/s 46(11)(d)(xiii)	18 & 19	11-OA, 11-OB
37	Procedure for approval of agricultural extension project u/s 47(1)(a)	20 & 21	6AAD
38	Conditions for notification of agricultural extension projects u/s 47(1)(a)	—	6AAE
39	Procedure for approval of skill development projects u/s 47(1)(b)	22 & 23	6AAF
40	Conditions subject to which a skill development project is to be notified u/s 47(1)(b)	—	6AAG
41	Expenditure for obtaining right to use spectrum for telecommunication services	—	6A
42	Special provision regarding interest on bad and doubtful debt of specified financial institution	—	6EA
43	Form of report of audit to be furnished u/s 59(4) for computation of royalty and fee for technical services	24	6GA
44	Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships u/s 61(2) [Table: Sl. No. 2]	—	6GB
45	Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6]	—	New
46	Maintenance of books of account u/s 62	25	6F
47	Report of audit of accounts to be furnished u/s 63	26	6G
48	Other electronic modes of payment	—	6ABBA
49	Computation of capital gains for purposes of section 67(5)	—	8AD
50	Attribution of income taxable u/s 67(10) to capital assets remaining with the specified entity, u/s 72	27	8AB
51	Other conditions required to be fulfilled by the original fund	—	21AL
52	Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation of capital gains u/s 72	—	115A
53	Computation of fair market value of capital assets for purposes of section 77	—	11UAE
54	Form of report of an accountant in respect of slump sale	28	6H
55	Conditions for reference to Valuation Officers u/s 91(1)(b)	—	111AA
56	Meaning of expressions used in determination of fair market value	—	11U
57	Determination of fair market value	—	11UA & 11UAA
58	Prescribed class of persons for the purpose of section 92(3)(i) and section 79	—	11UAC & 11UAD
59	Computation of income chargeable to tax u/s 92(2)(l)	—	11UACA
60	Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation	29	9C
61	Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction u/s 127 and section 154	30	11A
62	Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction u/s 128	—	11DD
63	Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133	—	18AAA
64	Procedure for specifying an association or institution for purposes of notification u/s 133(1)(a)(xxiv)	—	18AAAAA
65	Conditions for claim for deduction u/s 134	31	11B
66	Furnishing of audit report for claiming deduction u/s 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144	32	18BBB
67	Form of particulars to be furnished along with return of income for claiming deduction u/s 144	33	16DD
68	Furnishing of report u/s 146	34	19AB
69	Report of accountant to be furnished u/s 147(4)(a)	35	19AE
70	Form of certificate to be furnished u/s 151(5)	36	19AC
71	Prescribed authority and form of certificate to be furnished u/s 152(5)	37	19AD
72	The prescribed authority and form of certificate to be furnished under sections 151(6) and section 152(6)	38	29A
73	Relief u/s 157(1), when salary is paid in arrears or in advance, gratuity, etc.	39	21A & 21AA
74	Taxation of income from retirement benefit account maintained in a notified country	40	21AAA
75	Other documents and information to be provided for claiming double taxation relief u/s 159(1) and (2)	41 to 43	21AB
76	Foreign tax credit	44 & 45	128
77	Meaning of expressions used in determination of arm's length price	—	10A
78	Other method for determination of arm's length price	—	10AB
79	Determination of arm's length price u/s 165	—	10B
80	Most appropriate method	—	10C
81	Determination of arm's length price in certain cases	—	10CA
82	Exercise of option for determination of arm's length price for multiple years in a single proceeding	46 & 47	New
83	Time period for repatriation of excess money u/s 170(2) and computation of interest income u/s 170(4) pursuant to secondary adjustments	—	10CB
84	Information and documents to be kept and maintained u/s 171(1)	—	10D
85	Report from an accountant to be furnished u/s 172	48	10E
86	Definitions for safe harbour rules for international transactions	—	10TA to 10TG
87	Eligible assessee for safe harbour rules for international transactions	—	10TA to 10TG
88	Eligible international transactions for safe harbour	—	10TA to 10TG
89	Safe harbour for eligible international transactions	—	10TA to 10TG
90	Procedure relating to transactions other than provision of information technology services	49	10TA to 10TG
91	Procedure relating to transactions of provision of information technology services	49	10TA to 10TG
92	Safe harbour rules for international transactions not to apply in certain cases	—	10TA to 10TG
93	Mutual agreement procedure not to apply where safe harbour for international transactions is accepted	—	10TA to 10TG
94	Definitions for safe harbour rules for specified domestic transaction	—	10TH to 10THD
95	Eligible assessee for safe harbour rules for specified domestic transactions	—	10TH to 10THD
96	Eligible specified domestic transaction for safe harbour	—	10TH to 10THD
97	Safe harbour for eligible specified domestic transaction	—	10TH to 10THD
98	Procedure governing safe harbour rules for specified domestic transactions	49	10TH to 10THD
99	Definitions for safe harbour rules for income attribution in case of income from business and profession	—	10TI to 10TIC
100	Safe harbour for income attribution in case of income from business and profession	—	10TI to 10TIC
101	Procedure governing safe harbour rules for income attribution in case of income from business and profession	49	10TI to 10TIC
102	Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised	—	10TI to 10TIC
103	Meaning of expressions used in matters in respect of advance pricing agreement	—	10F
104	Persons eligible to apply	—	10G
105	Pre-filing consultation	50	10H
106	Application for advance pricing agreement	51	10-I
107	Withdrawal of application for agreement	—	10J
108	Preliminary processing of application	51	10K
109	Procedure	—	10L
110	Terms of the agreement	—	10M
111	Rollback of Agreement	51	10MA
112	Amendments to application	—	10N
113	Furnishing of annual compliance report	52	10-O
114	Compliance audit of agreement	—	10P
115	Revision of an agreement	—	10Q
116	Cancellation of an agreement	—	10R
117	Procedure for giving effect to rollback provision of an Agreement	—	10RA
118	Relief in tax payable u/s 206(1) due to operation of section 206(1)(i)	53	10RB
119	Renewing an agreement	54	10S
120	Miscellaneous	—	10T
121	Application seeking to give effect to terms of any agreement u/s 533(2)(p) and procedure for giving effect to decision under agreement	55	44G
122	Procedure to deal with requests for bilateral or multilateral advance pricing agreements	51	44GA
123	Maintenance and furnishing of information and document by constituent entity of an international group u/s 171	56 & 57	10DA
124	Furnishing of report in respect of an international group u/s 511	58 to 60	10DB
125	Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176	61	21AC
126	Conditions and activities for finance company located in any International Financial Services Centre for section 177	—	21ACA
127	Determination of consequences of impermissible avoidance arrangement	—	10UA
128	Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases	—	10U
129	Notice and Forms for reference u/s 274	62 to 64	10UB
130	Time limits	63	10UC
131	Procedure before Approving Panel	—	10UE
132	Remuneration	—	10UF
133	Modes of payment for the purpose of section 187	—	119AA
134	Exercise of option for taxation of royalty income from patent u/s 194(1) [Table: Sl. No. 2]	65	5G
135	Calculation of net winnings from online games for purpose of section 194(1) [Table: Sl. No. 5]	—	133
136	Exercise or withdrawal of option for new tax regime	—	21AD to 21AHA
137	Form of report for computation of book profit of companies	66	40B
138	Form of report for computation of adjusted total income by certain persons other than a company	67	40BA
139	Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act	68	21AI
140	Determination of income of a specified fund attributable to units held by non-residents u/s 210(2)	69	21AJ
141	Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1 to 4] to Act	70	21AJA
142	Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit	71	21AJA
143	Determination of income of a specified fund attributable to investment division of an offshore banking unit u/s 210(3)	70	21AJAA
144	Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act	68	21AIA
145	Statements u/s s 221(4), 222(2), 223(5) and 224(9)	72 to 79	12C, 12CA, 12CB, 12CC
146	Rules related to application for exercising the option for tonnage tax scheme and other matters related to it	80 & 81	11P to 11T
147	Publication and circulation of orders of Board u/s 239(3)(a)	—	111B
148	Search and Seizure u/s 247	82 to 84	112
149	Procedure to requisition services u/s 247(5) and to make a reference u/s 247(9)	85	13
150	Valuation u/s 247(9)	170	13A
151	Requisition of books of account, etc. u/s 248	86	112B
152	Release of remaining assets u/s 250	—	112C
153	Distraint and sale	—	New
154	Form of information u/s 254(1)	87	112E
155	Disclosure of information related to assessees u/s 258(2)	88 to 91	113
156	Prescribed income-tax authority u/s 259	—	12D
157	Persons Exempt from obtaining PAN u/s 262	92	114AAB
158	Application for allotment of a PAN	93 to 96	114
159	Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f) and 262(10)(c) and (e)	97	114B & 114BA
160	Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97	97 & 98	114D
161	Transactions for purposes of section 262(9)(a)	—	114BB
162	When PAN becomes inoperative u/s 262(6)	—	114AAA
163	Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x)	—	12AB
164	Forms, eligibility, verification etc. in respect of return of income	—	12
165	Furnishing of updated return of income u/s 263(6) read with sub-section (2) of said section	—	12AC
166	Conditions for treating a return as defective return u/s 263(7)	—	Sec. 139(9) of the Income-tax Act, 1961
167	Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) u/s 358	99	45
168	Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9]	—	12AA
169	Form of verification for furnishing information u/s 268(1)(c)	—	14
170	Prescribed income-tax authority u/s 268(3) for issue of notice under sub-section (1) thereof	—	12F
171	Forms for report of audit or inventory valuation u/s 268(5)	100 & 101	14A
172	Procedure for purposes of determining expenses for audit or inventory valuation	—	14B
173	Jurisdiction of Valuation Officers as per section 2(110) read with section 269	—	New
174	Day and time for inspection by Valuation Officers, etc., as per section 269(3)	—	New
175	Prescribed authority for issue of notice u/s 270(8)	—	12E
176	Procedure for faceless assessment, reassessment or recomputation u/s 273(1)	—	Sec. 144B of the Income-tax Act, 1961
177	Modified return of income in respect of business reorganisation u/s 314	—	12AD
178	Application u/s 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source	102	134
179	Notice of demand u/s 289	103 & 151	15
180	Return of income in respect of block assessment u/s 294(1)	—	12AE
181	Common application for registration of non-profit organisation or for approval for the purposes of deduction u/s 133(1)(b)(ii)	104 to 107	11AA, 17A
182	Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346	—	New
183	Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person	—	Sec. 13(2) of the Income-tax Act, 1961
184	Exercise of options by a registered non-profit organisation u/s 341(7) for deemed application u/s 341(5)	108	17
185	Furnishing of statement by registered non-profit organisation u/s 342(1) for accumulating or setting apart any part of its regular income	109	17
186	Application u/s 342(5) for change of purpose for which income has been accumulated or set apart	110 & 111	Sec. 11(3A) of the Income-tax Act, 1961
187	Books of account and other documents to be kept and maintained by a registered non-profit organisation	—	17AA
188	Report of audit in case of registered non-profit organisations u/s 348	112	17B
189	Method of valuation for the purposes of computing fair market value of assets and liabilities u/s 352(2) for accreted income	—	17CB
190	Furnishing of statement of particulars in respect of donation and certificate to donor u/s 354(1)	113 & 114	18AB
191	Mode of service of any order referred to in section 358(3)(b)	—	46
192	Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) u/s 533(2)(x)	—	46A
193	Form of appeal and memorandum of cross-objections to Appellate Tribunal u/s 362	115 & 116	47
194	Declaration u/s 375	117	15A
195	Application u/s 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court	118	16
196	Constitution of Dispute Resolution Committee u/s 379	—	44DAA
197	Application for resolution of dispute before the Dispute Resolution Committee u/s 379	119	44DAB
198	Power to reduce or waive penalty imposable or grant immunity from prosecution or both u/s 379	—	44DAC
199	Definitions	—	44DAD
200	Application for obtaining an advance ruling u/s 383	120	44E
201	Certification of copies of advance rulings pronounced by Board for Advance Rulings u/s 384(8)	—	44F
202	Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings u/s 389(1)	—	44FA
203	Credit for tax deducted or collected at source	—	37BA/37-I
204	Furnishing of particulars for deduction of tax at source from income under head "Salaries"	122 & 130	26A & 26B
205	Furnishing of evidence of claims by employee u/s 392(5)(b) for deduction of tax from income under head "Salaries"	124	26C
206	Rate of exchange for conversion into rupees of income expressed in foreign currency	—	115
207	Rate of exchange for purpose of deduction of tax at source on income payable in foreign currency	—	26
208	Furnishing of declaration and evidence of claims by specified senior citizen u/s 393(1) [Table: Sl. No. 8(iii)]	125	26D
209	Application by payee for certificate authorising receipt of interest and other sums without deduction of tax	126	29B
210	Condition for no deduction of tax at source from income in respect of units of non-residents referred to in section 393(2) [Table: Sl. No. 10] read with section 393(4) [Table: Sl. No. 15]	—	New
211	Declaration by person claiming receipt of certain incomes without deduction of tax u/s 393(6).	121	29C
212	Declaration by a buyer for no collection of tax at source u/s 394(2)	127	37C
213	Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax	128	28, 28AA, 28AB, 29, 37G, 37H
214	Application by payer for grant of certificate u/s 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients	129	29BA
215	Certificate of tax deducted or collected at source to be furnished u/s 395(4)	130 to 133	31 & 37D
216	Application for allotment of a tax deduction and collection account number	134 & 135	114A
217	Conditions u/s 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents	—	37BC
218	Time and mode of payment to Government account of tax deducted or collected at source or tax paid u/s 392(2)(a)	137 & 141	30, 37CA
219	Statement of deduction or collection of tax at source u/s 397(3)(b)	138 to 144	31A & 31AA
220	Furnishing of information for payment to a non-resident, not being a company, or to a foreign company	145 to 148	37BB
221	Form for furnishing certificate of accountant u/s 398(2) for person responsible for deduction or 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 default	149 & 150	31ACB, 37J
222	Notice of demand u/s 289	151	38
223	Estimate of advance tax u/s 407(8)	152	39
224	Form of statement u/s 413 or section 414	153	117B
225	Procedure for recovery of tax for the purposes of sections 413 and 475	—	New
226	Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer u/s 413	—	117C
227	Prescribed authority for tax clearance certificates u/s 420	—	42
228	Forms and certificates for the purposes of section 420	154 to 159	43
229	Production of certificate u/s 420	—	44
230	Refund claim u/s 434	160	40G
231	Form of application u/s 440	161	129
232	Service of notice, summons, requisition, order and other communication u/s 501	98	127
233	Authentication of notices and other documents	—	127A
234	Furnishing of annual statement by a non-resident having liaison office in India	162	114DA
235	Information or documents to be furnished u/s 506	163	114DB
236	Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity	164	121A
237	Furnishing of statement of financial transaction	165	114E
238	Definitions	—	114F
239	Information to be maintained and reported	166	114G
240	Due diligence requirement	—	114H
241	Definitions for purposes of rules 242, 243 and 244	—	New
242	Obligation for reporting transaction of crypto-asset u/s 509	—	New
243	Reporting requirements for transaction of crypto-asset u/s 509	167	New
244	Due diligence procedures u/s 509	—	New
245	Annual Information Statement	168	114-I
246	Application for registration as valuer u/s 514	169	New
247	Qualification of registered valuer for the purposes of section 514	—	New
248	Charging of fee and submission of valuation report u/s 514	170	New
249	Removal from register of names of valuers and restoration	—	New
250	Definitions for the purposes of rules 251 to 268	—	49
251	Accountancy examinations recognised	—	50
252	Educational qualifications prescribed	—	51
253	Nature of business relationship	—	51A
254	Appearance by Authorised Representative in certain cases	—	51B
255	Register of income-tax practitioners	—	53
256	Application for registration	171	54
257	Certificate of registration	—	55
258	Cancellation of certificate	—	56
259	Cancellation of certificate obtained by misrepresentation	—	57
260	Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed	—	58
261	Prescribed authority to order an inquiry	—	59
262	Charge-sheet	—	60
263	Inquiry Officer	—	61
264	Proceedings before Inquiry Officer	—	62
265	Order of the prescribed authority	—	63
266	Procedure if no Inquiry Officer appointed	—	64
267	Change of Inquiry Officer	—	65
268	Powers of prescribed authority and Inquiry Officer	—	66
269	Procedure to be followed in calculating interest u/s 533(2)(u)	—	119A
270	Determination of income, being partly from agricultural and partly from business	—	7
271	Income from manufacture of rubber, coffee and tea	—	7A, 7B & 8
272	Deduction in respect of expenditure on production of feature films	—	9A
273	Deduction in respect of expenditure on acquisition of distribution rights of feature films	—	9B
274	Procedure for investment fund for availing benefit u/s 9(12) read with Schedule I to Act	172	10V
275	Approval of the investment fund at its option for purposes of section 9(12)	—	10VA
276	Statement to be furnished by eligible investment fund u/s 9(12) read with Schedule I to the Act	173	10VB
277	Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit	—	9D
278	Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act	—	2B
279	Limits for the purposes of Schedule III [Table: Sl.No. 11] to the Act	—	2A
280	Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act	—	2BB
281	Circumstances and conditions for purposes of Schedule III [Table: Sl. No 16] to the Act	—	2BBA
282	Notification of pension fund and other conditions to be satisfied by the pension fund	174 to 176	2DB
283	Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act	177	2DCA
284	Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act	—	21AK
285	Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc.	178 & 179	2DD
286	Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act	180	16C
287	Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government for purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act	—	2BBB
288	Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act	—	2F
289	Rules for functioning of an electoral trust	181	17CA
290	Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account	182	5AC
291	Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund	183	5AD
292	Investment of fund moneys	—	67
293	Nomination	184	67A
294	Accounts	185	74
295	Assigning or creating a charge on beneficial interest in a recognized provident fund	—	76
296	Application for recognition	186	77
297	Order of recognition	—	78
298	Withdrawal of recognition	—	79
299	Exemption from tax when recognition withdrawn	—	80
300	Appeal under paragraph 13(1) of Part A of Schedule XI to the Act	187	81
301	Definitions for purposes of rules 302 to 315	—	82
302	Conditions regarding trust and trustees	—	83 & 84
303	Investment of fund moneys	—	85
304	Admission of directors to a fund	—	86
305	Ordinary annual contributions	—	87
306	Initial contributions	—	88
307	Scheme of insurance or annuity	—	89
308	Commutation of annuity	—	90
309	Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund	—	91
310	Penalty, where employee assigns or charges interest in fund	—	92
311	Arrangements on winding up, etc., of business	—	93
312	Arrangements for winding up, etc., of fund	—	94
313	Application of approval	188	95
314	Amendment of rules, etc., of fund	—	96
315	Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund	187	97
316	Definitions for purposes of rules 317 to 329	—	98
317	Conditions regarding trust and trustees	—	99 & 100
318	Investment of fund moneys	—	101
319	Nomination	—	101A
320	Admission of directors to a fund	—	102
321	Ordinary annual contributions	—	103
322	Initial contributions	—	104
323	Assigning or creating a charge on beneficial interest in a gratuity fund	—	105
324	Employer not to have interest in fund moneys	—	106
325	Arrangements for winding up, etc., of business	—	107
326	Arrangements for winding up of the fund	—	108
327	Application for approval	188	109
328	Amendment of rules, etc., of fund	—	110
329	Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund	187	111
330	Limits of reserve for unexpired risks	—	6E
331	Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act	189 & 190	20 & 20A
332	Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc.	—	131
333	Electronic payment of tax, interest, fee and penalty	—	125
Appendix I	Table of rates at which depreciation is admissible (as percentage of written down value of block of assets)	—	New Appendix I
Appendix II	Table of rates at which depreciation is admissible (as percentage of actual cost in case of undertaking engaged in generation or generation and distribution of power)	—	Appendix IA

Form 11962: 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 ……
Form 21962: 5B
Application for notification of a zero coupon bond u/s 2(112)
Form 31962: 5BA
Certificate of an accountant under rule 7 for entity issuing zero coupon bond
Form 41962: 3CT
Income attributable to assets located in India u/s 9(10)(a)
Form 51962: 3AF
Statement regarding preliminary expenses incurred by the assessee to be furnished u/s 44(3)
Form 61962: 3AE
Audit Report for claiming deduction for certain preliminary expenses u/s 44 or expenditure for prospecting certain minerals u/s 51
Form 71962: 3CG
Application for approval of scientific research programme u/s 45(3)(c)
Form 81962: 3CH
Order of approval of Scientific Research Programme u/s 45(3)(c)
Form 91962: 3CI
Receipt of payment for carrying out scientific research u/s 45(3)(c)
Form 101962: 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 u/s 45(3)(c)
Form 111962: 3CK
Application for entering into an agreement with the Department of Scientific and Industrial research for co-operation in In-house research development facility
Form 121962: 3CL
Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company
Form 131962: 3CLA
Report from an accountant to be furnished u/s 45(2) relating to in-house scientific research and development facility
Form 141962: 3CM
Order of approval of in-house research and development facility u/s 45(2)
Form 15New
Statement to be filed by research association, university, college or other institution or company ("donee") u/s 45(4)(a)
Form 16New
Certificate of donation u/s 45(4)(a) made to the research association, university, college or other institution or company
Form 171962: 3CF
Application for approval of a company u/s 45(3)(b) and of a research association, university, college or other institution u/s 45(4)(b)
Form 181962: 3CN
Application for notification of affordable housing project as specified business u/s 46
Form 191962: 3CS
Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business u/s 46
Form 201962: 3C-O
Application for approval of agricultural extension project u/s 47(1)(a)
Form 211962: 3CP
Form for notification of agricultural extension project u/s 47(1)(a)
Form 221962: 3CQ
Application for approval of skill development project u/s 47(1)(b)
Form 231962: 3CR
Form for notification of skill development project u/s 47(1)(b)
Form 241962: 3CE
Audit Report u/s 59 for computation of royalty and fee for technical services in the case of non-resident (not being a company) or a foreign company
Form 251962: 3C
Form of daily case register
Form 261962: 3CA, 3CB, 3CD
Audit report and Statement of particulars required to be furnished u/s 63
Form 271962: 5C
Details of amount attributed to capital asset remaining with the specified entity
Form 281962: 3CEA
Report of an accountant to be furnished by an assessee u/s 77(4) of the Act relating to the computation of capital gains in the case of slump sale
Form 291962: 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
Form 301962: 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 and section 154 of the Act.
Form 311962: 10BA
Declaration to be filed by the assessee for claiming deduction u/s 134 of the Act for rents paid
Form 32New
Audit report u/s 46, 138, 139, 140(8), 141, 142, 143 and 144 of the Act
Form 331962: 56FF
Particulars to be furnished in respect of units established under Special Economic Zone for claiming deduction u/s 144 of the Act
Form 341962: 10DA
Report for deduction in respect of additional employee cost u/s 146 of the Act
Form 351962: 10CCF
Report for deduction in respect of income of Offshore Banking Units and Units of International Financial Services Centre u/s 147(4)(a) of the Act
Form 361962: 10CCD
Certificate u/s 151(5) of the Act for authors of certain books in receipt of royalty income
Form 371962: 10CCE
Certificate u/s 152(5) of the Act for Patentees in receipt of royalty income
Form 381962: 10H
Certificate of foreign inward remittance
Form 391962: 10E
Form for claiming relief u/s 157(1) of the Act in case of receipt of additional salary, or gratuity or Retrenchment Compensation or commutation of pension
Form 401962: 10EE
Exercise of option for relief from taxation in income from retirement benefit account maintained in a notified country u/s 158 of the Act
Form 411962: 10F
Information to be provided u/s 159(8)
Form 421962: 10FA
Application for Certificate of residence for the purposes of an agreement u/s 159(1) and 159(2)
Form 431962: 10FB
Certificate of residence for the purposes of section 159
Form 441962: 67
Statement of income from a country or region outside India and Foreign Tax Credit
Form 45New
Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed
Form 46New
Exercise of option for determination of arm's length price (ALP) u/s 166(9)
Form 47New
Certificate of an accountant u/s 166
Form 481962: 3CEB
Report from an accountant to be furnished u/s 172 relating to international transaction(s) and/or specified domestic transaction(s)
Form 491962: 3CEFA, 3CEFB & 3CEFC
Application for opting for Safe Harbour
Form 501962: 3CEC
Application for a pre-filing consultation
Form 511962: 3CED & 3CEDA
Application for an Advance Pricing Agreement (APA)
Form 521962: 3CEF
Annual Compliance Report on Advance Pricing Agreement
Form 531962: 3CEEA
Form for filing particulars of past years for calculating relief in tax payable u/s 206(1)
Form 54New
Application for Renewal of an Advance Pricing Agreement (APA)
Form 551962: 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
Form 561962: 3CEAA
Information and document to be furnished by the person who is a constituent entity u/s 171(4)
Form 571962: 3CEAB
Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4)
Form 581962: 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)
Form 591962: 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)
Form 601962: 3CEAE
Intimation on behalf of the international group for the purposes of section 511(5)
Form 611962: 10FC
Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area
Form 621962: 3CEG
Form for making the reference to the Commissioner of Income-tax by the Assessing Officer u/s 274(1)
Form 631962: 3CEH
Form for returning the reference made u/s 274
Form 641962: 3CEI
Form for making reference to the Approving Panel and for recording the satisfaction by the Commissioner before making a reference to the Approving Panel u/s 274(4)
Form 651962: 3CFA
Form for opting for taxation of income by way of royalty in respect of patent
Form 661962: 29B
Report for Computation of Book Profit for the purposes of section 206(1) of the Act
Form 671962: 29C
Report for computation of adjusted total income and alternate minimum tax for the purposes of section 206(2) of the Act
Form 681962: 10IG
Statement of exempt income under Schedule VI [Table: Sl. Nos. 1 to 4]
Form 691962: 10IH
Statement of income of a specified fund eligible for concessional taxation u/s 210(2) of the Act
Form 701962: 10IK
Annual Statement of exempt income and income taxable at concessional rate for an investment division of an offshore banking unit
Form 711962: 10IL
Verification 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 Act
Form 721962: 64E
Statement of income paid or credited by a securitisation trust to be furnished u/s 221
Form 731962: 64F
Statement of income distributed by a securitisation trust to be provided to the investor u/s 221
Form 741962: 64
Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished u/s 222
Form 75New
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 u/s 222
Form 761962: 64A
Statement of income paid or credited by business trust to be furnished u/s 223
Form 771962: 64B
Statement of income distributed by a business trust to be provided to the unit holder u/s 223
Form 781962: 64C
Statement of income distributed by an investment fund to be provided to the unit holder u/s 224
Form 791962: 64D
Statement of income paid or credited by investment fund to be furnished u/s 224
Form 801962: 65
Application for *exercising/renewing option for the tonnage tax scheme under * section 231(1) or 231(10)
Form 811962: 66
Audit Report u/s 232(21) for tonnage tax scheme
Form 821962: 45
Warrant of authorisation u/s 247 of the Income-tax Act, 2025 (30 of 2025) and rule 148 of the Income-tax Rules, 2026
Form 831962: 45A
Warrant of authorisation u/s 247(2) of the Income-tax Act, 2025 (30 of 2025)
Form 841962: 45B
Warrant of authorisation u/s 247(3) of the Income-tax Act, 2025 (30 of 2025)
Form 851962: 6C
Application u/s 247(5) or 247(9) of the Income-tax Act, 2025 (30 of 2025)
Form 861962: 45C
Warrant of authorisation u/s 248(1) of the Income-tax Act, 2025 (30 of 2025)
Form 871962: 45D
Information to be furnished to the Income-tax authority u/s 254 of the Income-tax Act, 2025 (30 of 2025)
Form 881962: 46
Application for information u/s 258(2)(a) of the Act
Form 891962: 47
Form for furnishing information u/s 258(2) of the Act
Form 901962: 48
Form for intimating non-availability of information u/s 258(2)(a) of the Act
Form 911962: 49
Refusal to supply information u/s 258(2)(a) of the Act
Form 921962: 49BA
Quarterly 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)
Form 931962: 49A
Application for Allotment of Permanent Account Number
Form 941962: 49A
Application for Allotment of Permanent Account Number [For an Indian Company/an Entity incorporated in India/an Unincorporated Entity formed in India]
Form 951962: 49AA
Application for Allotment of Permanent Account Number [For an individual not being a citizen of India]
Form 961962: 49AA
Application for Allotment of Permanent Account Number [For an Entity incorporated outside India/an Unincorporated Entity formed outside India]
Form 971962: 60
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
Form 981962: 61
Statement containing particulars of declaration received in Form No. 97
Form 991962: 35
Appeal to the Joint Commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals)
Form 1001962: 6B
Audit report u/s 268(5)
Form 1011962: 6D
Inventory Valuation report u/s 268(5)
Form 1021962: 71
Application u/s 288(1) [Table: Sl. No. 11] for credit of tax deduction at source
Form 1031962: 7
Notice of demand u/s 289 of the Act
Form 1041962: 10A
Application for provisional registration or provisional approval
Form 1051962: 10AB
Application for registration of non-profit organisation u/s 332 or approval u/s 354
Form 1061962: 10AC
Order for provisional registration u/s 332 or provisional approval u/s 354 Rejection of application
Form 1071962: 10AD
Order for grant of registration u/s 332 or approval u/s 354 or rejection of application or cancellation of registration or approval granted
Form 1081962: 9A
Exercise of option u/s 341(7) in respect of amount applied for charitable or religious purposes
Form 1091962: 10
Statement of accumulation or setting apart of income u/s 342(1)
Form 110New
Application for change of purpose of accumulation or setting apart of income u/s 342(5)
Form 111New
Order u/s 342(6) on the request for change of purpose of accumulation or setting apart of income
Form 1121962: 10B & 10BB
Audit report u/s 348 in the case of a registered non-profit organisation (NPO)
Form 1131962: 10BD
Statement or Correction Statement to be filed by Donee u/s 354(1)
Form 1141962: 10BE
Certificate of donation u/s 354(1)(g)
Form 1151962: 36
Form of appeal to the Appellate Tribunal
Form 1161962: 36A
Form of memorandum of cross-objections to the Appellate Tribunal
Form 1171962: 8
Declaration u/s 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
Form 1181962: 8A
In the High Court of ………… or Income-tax Appellate Tribunal ………… (strike out whichever is inapplicable)
Form 1191962: 34BC
Application to the Dispute Resolution Committee u/s 379 of the Act
Form 1201962: 34C, 34D, 34DA, 34E and 34EA
Form of application for obtaining an advance ruling section 383(1) of the Act
Form 1211962: 15G, 15H
Declaration u/s 393(6) for receipt of certain incomes without deduction of tax
Form 1221962: 12B & 12BAA
Form for furnishing details of income u/s 392(4)(a) for the purposes of making deduction where income is chargeable under the head "Salaries"
Form 1231962: 12BA
Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof
Form 1241962: 12BB
Statement showing particulars of claims by an employee for deduction of tax u/s 392(5)(b)
Form 1251962: 12BBA
Declaration to be furnished by Specified Senior Citizen for deduction of tax u/s 393(1) [Table: Sl. No. 8(iii)]
Form 1261962: 15C, 15D
Application by a person specified in rule 209 for a certificate u/s 395(1), for receipt of certain sums without deduction of tax
Form 1271962: 27C
Declaration u/s 394(2) to be made by a buyer for obtaining goods without collection of tax
Form 1281962: 13
Application for issuance of certificate for lower or nil deduction of income-tax u/s 395(1) and lower collection of income-tax u/s 395(3)
Form 1291962: 15E
Application by a person for a certificate u/s 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
Form 1301962: 16
Certificate u/s 395 for tax deducted at source on salary paid to an employee u/s 392 or pension or interest income of specified senior citizen u/s 393(1) [Table: Sl. No. 8(iii)]
Form 1311962: 16A
Certificate u/s 395(4) for tax deducted at source other than on salary paid to an employee u/s 392 or pension or interest income of specified senior citizen u/s 393(1) [Table: Sl. No. 8(iii)]
Form 1321962: 16B, 16C, 16D, 16E
Certificate u/s 395(4) for tax deducted at source
Form 1331962: 27D
Certificate u/s 395(4) for tax collected at source
Form 1341962: 49B(1)
Form for application for allotment of Tax Deduction and Collection Account Number [TAN] u/s 397
Form 1351962: 49B(2)
Form for application for allotment of Tax Deduction and Collection Account Number [TAN] u/s 397 [For person other than government entity]
Form 136New
Application for allotment of Accounts Office Identification Number (AIN)
Form 1371962: 24G
TDS/TCS Book Adjustment Statement Details of Transfer voucher for the month of (month) (year)
Form 1381962: 24Q
Quarterly statement of deduction of tax u/s 397(3)(b) of the Act in respect of salary paid to employee u/s 392, or income of specified senior citizen u/s 393(1) [Table: Sl. No. 8(iii)], for the quarter ended ……….. (June/September/December/March) ……. (Tax Year)]
Form 1391962: 26B
Form to be filed by the deductor, if he claims refund of sum paid under Chapter XIX of the Act
Form 1401962: 26Q
Quarterly statement of deduction of tax u/s 397(3)(b) in respect of payments made other than salary for the quarter ended …………… (June/September/December/March) ……………… (Tax Year)]
Form 1411962: 26QB, 26QC, 26QD, 26QE
Challan-cum-statement of deduction of tax u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)]
Form 1421962: 26QF
Quarterly statement of tax deposited in relation to transfer of virtual digital asset u/s 393(1) [Table: S. No. 8(vi)] to be furnished by an Exchange for the quarter ending ……. June/September/December/March of Tax Year
Form 1431962: 27EQ
Quarterly statement of collection of tax at source u/s 397(3)(b) for the quarter ended…………….. (June/September/December/March) …. (Tax Year)
Form 1441962: 27Q
Quarterly statement of deduction of tax u/s 397(3)(b) in respect of payments other than salary made to non-residents for quarter ended ……………… (June/September/December/March) …… (Tax Year)]
Form 1451962: 15CA
Information to be furnished for payments to a non-resident not being a company, or to a foreign company
Form 1461962: 15CB
Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company
Form 1471962: 15CC
Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of (Tax Year)
Form 1481962: 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)
Form 1491962: 26A
Form for furnishing accountant certificate u/s 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default
Form 1501962: 27BA
Form for furnishing accountant certificate u/s 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 default
Form 1511962: 28
Notice of demand u/s 289 of the Act for payment of advance tax u/s 407(2) or 407(5) of the Act
Form 1521962: 28A
Intimation to the Assessing Officer u/s 407(8) regarding the notice of demand u/s 289 of the Act for payment of advance tax u/s 407(2)/407(5) of the Act
Form 1531962: 57
Certificate u/s 413 or 414 Notice of demand under rule 225(2) of Income Tax Rules, 2026
Form 1541962: 30A
Form of undertaking to be furnished u/s 420(1)
Form 1551962: 30B
No Objection Certificate for a person not domiciled in India u/s 420(1)
Form 1561962: 30C
Form for furnishing the details u/s 420(3)
Form 157New
Form for furnishing the certificate u/s 420(4)
Form 1581962: 31
Application for Certificate u/s 420(5)
Form 1591962: 33
Clearance Certificate u/s 420(5)
Form 1601962: 29D
Application by a person u/s 434 for refund of tax deducted
Form 1611962: 68
Form of application u/s 440(2)
Form 1621962: 49C
Annual Statement u/s 505
Form 1631962: 49D
Information and Documents to be furnished by an Indian concern u/s 506
Form 1641962: 52A
Statement to be furnished u/s 507 by a person carrying on production of a cinematograph film or engaged in specified activity or both
Form 1651962: 61A
Statement of Specified Financial Transactions u/s 508(1)
Form 1661962: 61B
Statement of Reportable Account u/s 508(1)
Form 167New
Statement to furnish information on transaction of crypto-asset u/s 509
Form 1681962: 26AS
Annual Information Statement
Form 169New
Application for registration as a valuer u/s 514
Form 170New
Report of valuation of Asset u/s 514
Form 1711962: 39
Form of application for registration as authorised income-tax practitioner u/s 515
Form 1721962: 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
Form 1731962: 3CEK
Statement to be furnished by an eligible investment fund to the Assessing Officer u/s 9(12) [Schedule I: Paragraph 1(4)]
Form 1741962: 10BBA
Application for notification under Schedule V [Table: Sl. No.7.Note 5(a)(iii)(D)] (Pension Fund)
Form 1751962: 10BBB
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)
Form 1761962: 10BBC
Certificate of accountant in respect of compliance to the provisions of Schedule V [Table: Sl. No. 7] by the notified Pension Fund
Form 1771962: 10BBD
Statement of eligible investment received
Form 1781962: 10-II
Statement of exempt income under Schedule VI [Table: Sl. No. 10]
Form 1791962: 10-IJ
Certificate to be issued by the accountant under Schedule VI [Table: Sl. No. 10]
Form 1801962: 9
Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No. 2]
Form 1811962: 10BC
Audit report under rule 289(12) in the case of the electoral trust
Form 1821962: 3AC
Audit Report under paragraph 2 of Schedule IX for deduction for tea development account, coffee development account and rubber development account
Form 1831962: 3AD
Audit Report under paragraph 2 of Schedule X for deduction for site restoration fund
Form 1841962: 40A/40B
Form of nomination/modifying nominations for provident/gratuity fund
Form 1851962: 41
Form for maintaining accounts of subscribers to a recognised provident fund
Form 1861962: 40C
Application for recognition of provident fund under Part-A of the Schedule XI to the Act
Form 1871962: 42, 43, 44
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
Form 188New
Application for approval of superannuation fund or gratuity fund
Form 1891962: 59
Application for approval of issue of public companies under Paragraph 1(z)(i) of Schedule XV to the Act
Form 1901962: 59A
Application for approval of mutual funds investing in the eligible issue of public companies under Paragraph 1(z)(ii) of Schedule XV to the Act

Form 2026	Heading	Was — 1962 Form
Form 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 ……	3BB
Form 2	Application for notification of a zero coupon bond u/s 2(112)	5B
Form 3	Certificate of an accountant under rule 7 for entity issuing zero coupon bond	5BA
Form 4	Income attributable to assets located in India u/s 9(10)(a)	3CT
Form 5	Statement regarding preliminary expenses incurred by the assessee to be furnished u/s 44(3)	3AF
Form 6	Audit Report for claiming deduction for certain preliminary expenses u/s 44 or expenditure for prospecting certain minerals u/s 51	3AE
Form 7	Application for approval of scientific research programme u/s 45(3)(c)	3CG
Form 8	Order of approval of Scientific Research Programme u/s 45(3)(c)	3CH
Form 9	Receipt of payment for carrying out scientific research u/s 45(3)(c)	3CI
Form 10	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 u/s 45(3)(c)	3CJ
Form 11	Application for entering into an agreement with the Department of Scientific and Industrial research for co-operation in In-house research development facility	3CK
Form 12	Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company	3CL
Form 13	Report from an accountant to be furnished u/s 45(2) relating to in-house scientific research and development facility	3CLA
Form 14	Order of approval of in-house research and development facility u/s 45(2)	3CM
Form 15	Statement to be filed by research association, university, college or other institution or company ("donee") u/s 45(4)(a)	New
Form 16	Certificate of donation u/s 45(4)(a) made to the research association, university, college or other institution or company	New
Form 17	Application for approval of a company u/s 45(3)(b) and of a research association, university, college or other institution u/s 45(4)(b)	3CF
Form 18	Application for notification of affordable housing project as specified business u/s 46	3CN
Form 19	Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business u/s 46	3CS
Form 20	Application for approval of agricultural extension project u/s 47(1)(a)	3C-O
Form 21	Form for notification of agricultural extension project u/s 47(1)(a)	3CP
Form 22	Application for approval of skill development project u/s 47(1)(b)	3CQ
Form 23	Form for notification of skill development project u/s 47(1)(b)	3CR
Form 24	Audit Report u/s 59 for computation of royalty and fee for technical services in the case of non-resident (not being a company) or a foreign company	3CE
Form 25	Form of daily case register	3C
Form 26	Audit report and Statement of particulars required to be furnished u/s 63	3CA, 3CB, 3CD
Form 27	Details of amount attributed to capital asset remaining with the specified entity	5C
Form 28	Report of an accountant to be furnished by an assessee u/s 77(4) of the Act relating to the computation of capital gains in the case of slump sale	3CEA
Form 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	62
Form 30	Certificate 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.	10-IA
Form 31	Declaration to be filed by the assessee for claiming deduction u/s 134 of the Act for rents paid	10BA
Form 32	Audit report u/s 46, 138, 139, 140(8), 141, 142, 143 and 144 of the Act	New
Form 33	Particulars to be furnished in respect of units established under Special Economic Zone for claiming deduction u/s 144 of the Act	56FF
Form 34	Report for deduction in respect of additional employee cost u/s 146 of the Act	10DA
Form 35	Report for deduction in respect of income of Offshore Banking Units and Units of International Financial Services Centre u/s 147(4)(a) of the Act	10CCF
Form 36	Certificate u/s 151(5) of the Act for authors of certain books in receipt of royalty income	10CCD
Form 37	Certificate u/s 152(5) of the Act for Patentees in receipt of royalty income	10CCE
Form 38	Certificate of foreign inward remittance	10H
Form 39	Form for claiming relief u/s 157(1) of the Act in case of receipt of additional salary, or gratuity or Retrenchment Compensation or commutation of pension	10E
Form 40	Exercise of option for relief from taxation in income from retirement benefit account maintained in a notified country u/s 158 of the Act	10EE
Form 41	Information to be provided u/s 159(8)	10F
Form 42	Application for Certificate of residence for the purposes of an agreement u/s 159(1) and 159(2)	10FA
Form 43	Certificate of residence for the purposes of section 159	10FB
Form 44	Statement of income from a country or region outside India and Foreign Tax Credit	67
Form 45	Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed	New
Form 46	Exercise of option for determination of arm's length price (ALP) u/s 166(9)	New
Form 47	Certificate of an accountant u/s 166	New
Form 48	Report from an accountant to be furnished u/s 172 relating to international transaction(s) and/or specified domestic transaction(s)	3CEB
Form 49	Application for opting for Safe Harbour	3CEFA, 3CEFB & 3CEFC
Form 50	Application for a pre-filing consultation	3CEC
Form 51	Application for an Advance Pricing Agreement (APA)	3CED & 3CEDA
Form 52	Annual Compliance Report on Advance Pricing Agreement	3CEF
Form 53	Form for filing particulars of past years for calculating relief in tax payable u/s 206(1)	3CEEA
Form 54	Application for Renewal of an Advance Pricing Agreement (APA)	New
Form 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	34F
Form 56	Information and document to be furnished by the person who is a constituent entity u/s 171(4)	3CEAA
Form 57	Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4)	3CEAB
Form 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)	3CEAC
Form 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)	3CEAD
Form 60	Intimation on behalf of the international group for the purposes of section 511(5)	3CEAE
Form 61	Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area	10FC
Form 62	Form for making the reference to the Commissioner of Income-tax by the Assessing Officer u/s 274(1)	3CEG
Form 63	Form for returning the reference made u/s 274	3CEH
Form 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 u/s 274(4)	3CEI
Form 65	Form for opting for taxation of income by way of royalty in respect of patent	3CFA
Form 66	Report for Computation of Book Profit for the purposes of section 206(1) of the Act	29B
Form 67	Report for computation of adjusted total income and alternate minimum tax for the purposes of section 206(2) of the Act	29C
Form 68	Statement of exempt income under Schedule VI [Table: Sl. Nos. 1 to 4]	10IG
Form 69	Statement of income of a specified fund eligible for concessional taxation u/s 210(2) of the Act	10IH
Form 70	Annual Statement of exempt income and income taxable at concessional rate for an investment division of an offshore banking unit	10IK
Form 71	Verification 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 Act	10IL
Form 72	Statement of income paid or credited by a securitisation trust to be furnished u/s 221	64E
Form 73	Statement of income distributed by a securitisation trust to be provided to the investor u/s 221	64F
Form 74	Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished u/s 222	64
Form 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 u/s 222	New
Form 76	Statement of income paid or credited by business trust to be furnished u/s 223	64A
Form 77	Statement of income distributed by a business trust to be provided to the unit holder u/s 223	64B
Form 78	Statement of income distributed by an investment fund to be provided to the unit holder u/s 224	64C
Form 79	Statement of income paid or credited by investment fund to be furnished u/s 224	64D
Form 80	Application for exercising/renewing option for the tonnage tax scheme under section 231(1) or 231(10)	65
Form 81	Audit Report u/s 232(21) for tonnage tax scheme	66
Form 82	Warrant of authorisation u/s 247 of the Income-tax Act, 2025 (30 of 2025) and rule 148 of the Income-tax Rules, 2026	45
Form 83	Warrant of authorisation u/s 247(2) of the Income-tax Act, 2025 (30 of 2025)	45A
Form 84	Warrant of authorisation u/s 247(3) of the Income-tax Act, 2025 (30 of 2025)	45B
Form 85	Application u/s 247(5) or 247(9) of the Income-tax Act, 2025 (30 of 2025)	6C
Form 86	Warrant of authorisation u/s 248(1) of the Income-tax Act, 2025 (30 of 2025)	45C
Form 87	Information to be furnished to the Income-tax authority u/s 254 of the Income-tax Act, 2025 (30 of 2025)	45D
Form 88	Application for information u/s 258(2)(a) of the Act	46
Form 89	Form for furnishing information u/s 258(2) of the Act	47
Form 90	Form for intimating non-availability of information u/s 258(2)(a) of the Act	48
Form 91	Refusal to supply information u/s 258(2)(a) of the Act	49
Form 92	Quarterly 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)	49BA
Form 93	Application for Allotment of Permanent Account Number	49A
Form 94	Application for Allotment of Permanent Account Number [For an Indian Company/an Entity incorporated in India/an Unincorporated Entity formed in India]	49A
Form 95	Application for Allotment of Permanent Account Number [For an individual not being a citizen of India]	49AA
Form 96	Application for Allotment of Permanent Account Number [For an Entity incorporated outside India/an Unincorporated Entity formed outside India]	49AA
Form 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	60
Form 98	Statement containing particulars of declaration received in Form No. 97	61
Form 99	Appeal to the Joint Commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals)	35
Form 100	Audit report u/s 268(5)	6B
Form 101	Inventory Valuation report u/s 268(5)	6D
Form 102	Application u/s 288(1) [Table: Sl. No. 11] for credit of tax deduction at source	71
Form 103	Notice of demand u/s 289 of the Act	7
Form 104	Application for provisional registration or provisional approval	10A
Form 105	Application for registration of non-profit organisation u/s 332 or approval u/s 354	10AB
Form 106	Order for provisional registration u/s 332 or provisional approval u/s 354 Rejection of application	10AC
Form 107	Order for grant of registration u/s 332 or approval u/s 354 or rejection of application or cancellation of registration or approval granted	10AD
Form 108	Exercise of option u/s 341(7) in respect of amount applied for charitable or religious purposes	9A
Form 109	Statement of accumulation or setting apart of income u/s 342(1)	10
Form 110	Application for change of purpose of accumulation or setting apart of income u/s 342(5)	New
Form 111	Order u/s 342(6) on the request for change of purpose of accumulation or setting apart of income	New
Form 112	Audit report u/s 348 in the case of a registered non-profit organisation (NPO)	10B & 10BB
Form 113	Statement or Correction Statement to be filed by Donee u/s 354(1)	10BD
Form 114	Certificate of donation u/s 354(1)(g)	10BE
Form 115	Form of appeal to the Appellate Tribunal	36
Form 116	Form of memorandum of cross-objections to the Appellate Tribunal	36A
Form 117	Declaration u/s 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	8
Form 118	In the High Court of ………… or Income-tax Appellate Tribunal ………… (strike out whichever is inapplicable)	8A
Form 119	Application to the Dispute Resolution Committee u/s 379 of the Act	34BC
Form 120	Form of application for obtaining an advance ruling section 383(1) of the Act	34C, 34D, 34DA, 34E and 34EA
Form 121	Declaration u/s 393(6) for receipt of certain incomes without deduction of tax	15G, 15H
Form 122	Form for furnishing details of income u/s 392(4)(a) for the purposes of making deduction where income is chargeable under the head "Salaries"	12B & 12BAA
Form 123	Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof	12BA
Form 124	Statement showing particulars of claims by an employee for deduction of tax u/s 392(5)(b)	12BB
Form 125	Declaration to be furnished by Specified Senior Citizen for deduction of tax u/s 393(1) [Table: Sl. No. 8(iii)]	12BBA
Form 126	Application by a person specified in rule 209 for a certificate u/s 395(1), for receipt of certain sums without deduction of tax	15C, 15D
Form 127	Declaration u/s 394(2) to be made by a buyer for obtaining goods without collection of tax	27C
Form 128	Application for issuance of certificate for lower or nil deduction of income-tax u/s 395(1) and lower collection of income-tax u/s 395(3)	13
Form 129	Application by a person for a certificate u/s 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	15E
Form 130	Certificate u/s 395 for tax deducted at source on salary paid to an employee u/s 392 or pension or interest income of specified senior citizen u/s 393(1) [Table: Sl. No. 8(iii)]	16
Form 131	Certificate u/s 395(4) for tax deducted at source other than on salary paid to an employee u/s 392 or pension or interest income of specified senior citizen u/s 393(1) [Table: Sl. No. 8(iii)]	16A
Form 132	Certificate u/s 395(4) for tax deducted at source	16B, 16C, 16D, 16E
Form 133	Certificate u/s 395(4) for tax collected at source	27D
Form 134	Form for application for allotment of Tax Deduction and Collection Account Number [TAN] u/s 397	49B(1)
Form 135	Form for application for allotment of Tax Deduction and Collection Account Number [TAN] u/s 397 [For person other than government entity]	49B(2)
Form 136	Application for allotment of Accounts Office Identification Number (AIN)	New
Form 137	TDS/TCS Book Adjustment Statement Details of Transfer voucher for the month of (month) (year)	24G
Form 138	Quarterly statement of deduction of tax u/s 397(3)(b) of the Act in respect of salary paid to employee u/s 392, or income of specified senior citizen u/s 393(1) [Table: Sl. No. 8(iii)], for the quarter ended ……….. (June/September/December/March) ……. (Tax Year)]	24Q
Form 139	Form to be filed by the deductor, if he claims refund of sum paid under Chapter XIX of the Act	26B
Form 140	Quarterly statement of deduction of tax u/s 397(3)(b) in respect of payments made other than salary for the quarter ended …………… (June/September/December/March) ……………… (Tax Year)]	26Q
Form 141	Challan-cum-statement of deduction of tax u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)]	26QB, 26QC, 26QD, 26QE
Form 142	Quarterly statement of tax deposited in relation to transfer of virtual digital asset u/s 393(1) [Table: S. No. 8(vi)] to be furnished by an Exchange for the quarter ending ……. June/September/December/March of Tax Year	26QF
Form 143	Quarterly statement of collection of tax at source u/s 397(3)(b) for the quarter ended…………….. (June/September/December/March) …. (Tax Year)	27EQ
Form 144	Quarterly statement of deduction of tax u/s 397(3)(b) in respect of payments other than salary made to non-residents for quarter ended ……………… (June/September/December/March) …… (Tax Year)]	27Q
Form 145	Information to be furnished for payments to a non-resident not being a company, or to a foreign company	15CA
Form 146	Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company	15CB
Form 147	Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of (Tax Year)	15CC
Form 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)	15CD
Form 149	Form for furnishing accountant certificate u/s 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default	26A
Form 150	Form for furnishing accountant certificate u/s 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 default	27BA
Form 151	Notice of demand u/s 289 of the Act for payment of advance tax u/s 407(2) or 407(5) of the Act	28
Form 152	Intimation to the Assessing Officer u/s 407(8) regarding the notice of demand u/s 289 of the Act for payment of advance tax u/s 407(2)/407(5) of the Act	28A
Form 153	Certificate u/s 413 or 414 Notice of demand under rule 225(2) of Income Tax Rules, 2026	57
Form 154	Form of undertaking to be furnished u/s 420(1)	30A
Form 155	No Objection Certificate for a person not domiciled in India u/s 420(1)	30B
Form 156	Form for furnishing the details u/s 420(3)	30C
Form 157	Form for furnishing the certificate u/s 420(4)	New
Form 158	Application for Certificate u/s 420(5)	31
Form 159	Clearance Certificate u/s 420(5)	33
Form 160	Application by a person u/s 434 for refund of tax deducted	29D
Form 161	Form of application u/s 440(2)	68
Form 162	Annual Statement u/s 505	49C
Form 163	Information and Documents to be furnished by an Indian concern u/s 506	49D
Form 164	Statement to be furnished u/s 507 by a person carrying on production of a cinematograph film or engaged in specified activity or both	52A
Form 165	Statement of Specified Financial Transactions u/s 508(1)	61A
Form 166	Statement of Reportable Account u/s 508(1)	61B
Form 167	Statement to furnish information on transaction of crypto-asset u/s 509	New
Form 168	Annual Information Statement	26AS
Form 169	Application for registration as a valuer u/s 514	New
Form 170	Report of valuation of Asset u/s 514	New
Form 171	Form of application for registration as authorised income-tax practitioner u/s 515	39
Form 172	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	3CEJA
Form 173	Statement to be furnished by an eligible investment fund to the Assessing Officer u/s 9(12) [Schedule I: Paragraph 1(4)]	3CEK
Form 174	Application for notification under Schedule V [Table: Sl. No.7.Note 5(a)(iii)(D)] (Pension Fund)	10BBA
Form 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)	10BBB
Form 176	Certificate of accountant in respect of compliance to the provisions of Schedule V [Table: Sl. No. 7] by the notified Pension Fund	10BBC
Form 177	Statement of eligible investment received	10BBD
Form 178	Statement of exempt income under Schedule VI [Table: Sl. No. 10]	10-II
Form 179	Certificate to be issued by the accountant under Schedule VI [Table: Sl. No. 10]	10-IJ
Form 180	Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No. 2]	9
Form 181	Audit report under rule 289(12) in the case of the electoral trust	10BC
Form 182	Audit Report under paragraph 2 of Schedule IX for deduction for tea development account, coffee development account and rubber development account	3AC
Form 183	Audit Report under paragraph 2 of Schedule X for deduction for site restoration fund	3AD
Form 184	Form of nomination/modifying nominations for provident/gratuity fund	40A/40B
Form 185	Form for maintaining accounts of subscribers to a recognised provident fund	41
Form 186	Application for recognition of provident fund under Part-A of the Schedule XI to the Act	40C
Form 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	42, 43, 44
Form 188	Application for approval of superannuation fund or gratuity fund	New
Form 189	Application for approval of issue of public companies under Paragraph 1(z)(i) of Schedule XV to the Act	59
Form 190	Application for approval of mutual funds investing in the eligible issue of public companies under Paragraph 1(z)(ii) of Schedule XV to the Act	59A

Was — 1962the corresponding provision under the old Rules.A New tag means there is no 1962 equivalent.

Common questions

When did the Income-tax Rules, 2026 come into force?: The Income-tax Act, 2025 is effective from 1 April 2026, and the Income-tax Rules, 2026 (along with the prescribed forms) were notified on 20 March 2026 to support it. They replace the Income-tax Rules, 1962.
What does this page map?: Every rule of the Income-tax Rules, 2026 (Rules 1–333 plus the two depreciation appendices) and every prescribed form (Forms 1–190) is shown against its parallel provision under the old Income-tax Rules, 1962. So you can move from a 2026 reference to the 1962 one you already know — or the other way round.
Which old rule is the new Rule 25 (Depreciation)?: Rule 25 of the Income-tax Rules, 2026 corresponds to Rule 5 of the 1962 Rules. The depreciation rate tables move to Appendix I and Appendix II (formerly New Appendix I and Appendix IA).
Where did Form 3CD (the tax-audit statement) go?: The tax-audit report and statement of particulars — Forms 3CA, 3CB and 3CD under the 1962 Rules — are now consolidated as Form No. 26 under the Income-tax Rules, 2026 (read with Rule 47).
Is this an official document?: No. It is a reference reproduced from the ICAI's tabular mapping (March 2026 edition) for quick navigation. Always confirm a provision against the officially notified Income-tax Rules, 2026 before relying on it.

A navigational reference of rule and form numbers — reproduced from ICAI — Income-tax Rules, 2026 (Tabular Mapping of Rules and Forms vis-à-vis Income-tax Rules, 1962 and Forms), March 2026 edition (March 2026) — and not legal advice or an opinion on any matter. Confirm any provision against the officially notified Income-tax Rules, 2026 before relying on it; if a rule affects a real decision, talk to us.

Let’s talk

A confident next step is one conversation away

Tell us what you’re working on and we’ll help you see the clearest path forward — no pressure, just clarity.

Book a Consultation Message on WhatsApp

Prefer email? [email protected]