Corrigendum [Notification No. 64/2026/F.No. 370142/41/2025-TPL, dt. 16-4-2026]

1.

Short title and commencement.

2.

Definitions.

3.

Arrangements for declaration and payment of dividends within India.

4.

Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92).

5.

Procedure for notification of a recognised stock exchange for the purposes of section 2(92).

6.

Method of determination of period of holding of capital assets in certain cases.

7.

Procedure for notification of zero coupon bond.

8.

Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship.

9.

Determination of income in case of non-residents.

10.

Definition of terms for rules 11 and 12.

11.

Fair market value of assets in certain cases.

12.

Determination of income attributable to assets in India.

13.

Threshold for purposes of significant economic presence.

14.

Method for determining amount of expenditure in relation to income not includible in total income.

15.

Valuation of perquisites.

16.

Annual accretion referred to in section 17(1)(i).

17.

Salary income for purposes of section 17(1)(c)(ii).

18.

Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by Chief Commissioner.

19.

Gross total income for purposes of section 17(3)(b).

20.

Procedure for purposes of section 19 [Table: Sl.No. 12] relating to voluntary retirement or voluntary separation.

21.

Unrealised rent.

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.

23.

Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d).

24.

Notification of infrastructure facility for the purposes of section 32(e).

25.

Depreciation.

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.

27.

Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44.

28.

Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51.

29.

Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2).

30.

Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c).

31.

Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a).

32.

Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association.

33.

Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a).

34.

Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a).

35.

Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b).

36.

Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semiconductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii).

37.

Procedure for approval of agricultural extension project under section 47(1)(a).

38.

Conditions for notification of agricultural extension projects under section 47(1)(a).

39.

Procedure for approval of skill development projects under section 47(1)(b).

40.

Conditions subject to which a skill development project is to be notified under section 47(1)(b).

41.

Expenditure for obtaining right to use spectrum for telecommunication services.

42.

Special provision regarding interest on bad and doubtful debt of specified financial institution.

43.

Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services.

44.

Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2].

45.

Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6].

46.

Maintenance of books of account under section 62.

47.

Report of audit of accounts to be furnished under section 63.

48.

Other electronic modes of payment.

49.

Computation of capital gains for purposes of section 67(5).

50.

Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72.

51.

Other conditions required to be fulfilled by the original fund.

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 under section 72.

53.

Computation of fair market value of capital assets for purposes of section 77.

54.

Form of report of an accountant in respect of slump sale.

55.

Conditions for reference to Valuation Officers under section 91(1)(b).

56.

Meaning of expressions used in determination of fair market value.

57.

Determination of fair market value.

58.

Prescribed class of persons for the purpose of section 92(3)(i) and section 79.

59.

Computation of income chargeable to tax under section 92(2)(l).

60.

Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation.

61.

Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 and section 154.

62.

Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128.

63.

Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133.

64.

Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv).

65.

Conditions for claim for deduction under section 134.

66.

Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144.

67.

Form of particulars to be furnished along with return of income for claiming deduction under section 144.

68.

Furnishing of report under section 146.

69.

Report of accountant to be furnished under section 147(4)(a).

70.

Form of certificate to be furnished under section 151(5).

71.

Prescribed authority and form of certificate to be furnished under section 152(5).

72.

The prescribed authority and form of certificate to be furnished under sections 151(6) and section 152(6).

73.

Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc.

74.

Taxation of income from retirement benefit account maintained in a notified country.

75.

Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2).

76.

Foreign tax credit.

77.

Meaning of expressions used in determination of arms length price.

78.

Other method for determination of arms length price.

79.

Determination of arms length price under section 165.

80.

Most appropriate method.

81.

Determination of arm's length price in certain cases.

82.

Exercise of option for determination of arms length price for multiple years in a single proceeding.

83.

Time period for repatriation of excess money under section 170(2) and computation of interest income under section 170(4) pursuant to secondary adjustments.

84.

Information and documents to be kept and maintained under section 171(1).

85.

Report from an accountant to be furnished under section 172.

86.

Definitions for safe harbour rules for international transactions.

87.

Eligible assessee for safe harbour rules for international transactions.

88.

Eligible international transactions for safe harbour.

89.

Safe harbour for eligible international transactions.

90.

Procedure relating to transactions other than provision of information technology services.

91.

Procedure relating to transactions of provision of information technology services.

92.

Safe harbour rules for international transactions not to apply in certain cases.

93.

Mutual agreement procedure not to apply where safe harbour for international transactions is accepted.

94.

Definitions for safe harbour rules for specified domestic transaction.

95.

Eligible assessee for safe harbour rules for specified domestic transactions.

96.

Eligible specified domestic transaction for safe harbour.

97.

Safe harbour for eligible specified domestic transaction.

98.

Procedure governing safe harbour rules for specified domestic transactions.

99.

Definitions for safe harbour rules for income attribution in case of income from business and profession.

100.

Safe harbour for income attribution in case of income from business and profession.

101.

Procedure governing safe harbour rules for income attribution in case of income from business and profession.

102.

Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised.

103.

Meaning of expressions used in matters in respect of advance pricing agreement.

104.

Persons eligible to apply.

105.

Pre-filing consultation.

106.

Application for advance pricing agreement.

107.

Withdrawal of application for agreement.

108.

Preliminary processing of application.

109.

Procedure.

110.

Terms of the agreement.

111.

Roll back of Agreement.

112.

Amendments to application.

113.

Furnishing of annual compliance report.

114.

Compliance audit of agreement.

115.

Revision of an agreement.

116.

Cancellation of an agreement.

117.

Procedure for giving effect to rollback provision of an Agreement.

118.

Relief in tax payable under section 206(1) due to operation of section 206(1)(i).

119.

Renewing an agreement.

120.

Miscellaneous.

121.

Application seeking to give effect to terms of any agreement under section 533(2)(p) and procedure for giving effect to decision under agreement.

122.

Procedure to deal with requests for bilateral or multilateral advance pricing agreements.

123.

Maintenance and furnishing of information and document by constituent entity of an international group under section 171.

124.

Furnishing of report in respect of an international group under section 511.

125.

Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176.

126.

Conditions and activities for finance company located in any International Financial Services Centre for section 177.

127.

Determination of consequences of impermissible avoidance arrangement.

128.

Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases.

129.

Notice and Forms for reference under section 274.

130.

Time limits.

131.

Procedure before Approving Panel.

132.

Remuneration.

133.

Modes of payment for the purpose of section 187.

134.

Exercise of option for taxation of royalty income from patent under section 194(1) [Table: Sl. No. 2].

135.

Calculation of net winnings from online games for purpose of section 194(1) [Table: Sl. No. 5].

136.

Exercise or withdrawal of option for new tax regime.

137.

Form of report for computation of book profit of companies.

138.

Form of report for computation of adjusted total income by certain persons other than a company.

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.

140.

Determination of income of a specified fund attributable to units held by non-residents under section 210(2).

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.

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.

143.

Determination of income of a specified fund attributable to investment division of an offshore banking unit under section 210(3).

144.

Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act.

145.

Statements under sections 221(4), 222(2), 223(5) and 224(9).

146.

Rules related to application for exercising the option for tonnage tax scheme and other matters related to it.

147.

Publication and circulation of orders of Board under section 239(3)(a).

148.

Search and Seizure under section 247.

149.

Procedure to requisition services under section 247(5) and to make a reference under section 247(9).

150.

Valuation under section 247(9).

151.

Requisition of books of account, etc. under section 248.

152.

Release of remaining assets under section 250.

153.

Distraint and sale.

154.

Form of information under section 254(1).

155.

Disclosure of information related to assessees under section 258(2).

156.

Prescribed income-tax authority under section 259.

157.

Persons Exempt from obtaining Permanent Account Number under section 262.

158.

Application for allotment of a Permanent Account Number.

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).

160.

Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97.

161.

Transactions for purposes of section 262(9)(a).

162.

When PAN becomes inoperative under section 262(6).

163.

Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x).

164.

Forms, eligibility, verification etc. in respect of return of income.

165.

Furnishing of updated return of income under section 263(6) read with sub-section (2) of said section.

166.

Conditions for treating a return as defective return under section 263(7).

167.

Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358.

168.

Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9].

169.

Form of verification for furnishing information under section 268(1)(c).

170.

Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof.

171.

Forms for report of audit or inventory valuation under section 268(5).

172.

Procedure for purposes of determining expenses for audit or inventory valuation.

173.

Jurisdiction of Valuation Officers as per section 2(110) read with section 269.

174.

Day and time for inspection by Valuation Officers, etc., as per section 269(3).

175.

Prescribed authority for issue of notice under section 270(8).

176.

Procedure for faceless assessment, reassessment or recomputation under section 273(1).

177.

Modified return of income in respect of business reorganisation under section 314.

178.

Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source.

179.

Notice of demand under section 289.

180.

Return of income in respect of block assessment under section 294(1) .

181.

Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii).

182.

Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346.

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.

184.

Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5).

185.

Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income.

186.

Application under section 342(5) for change of purpose for which income has been accumulated or set apart.

187.

Books of account and other documents to be kept and maintained by a registered non-profit organisation.

188.

Report of audit in case of registered non-profit organisations under section 348.

189.

Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income.

190.

Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1).

191.

Mode of service of any order referred to in section 358(3)(b).

192.

Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x) .

193.

Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362.

194.

Declaration under section 375.

195.

Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court.

196.

Constitution of Dispute Resolution Committee under section 379.

197.

Application for resolution of dispute before the Dispute Resolution Committee under section 379.

198.

Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379.

199.

Definitions.

200.

Application for obtaining an advance ruling under section 383.

201.

Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8).

202.

Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1).

203.

Credit for tax deducted or collected at source.

204.

Furnishing of particulars for deduction of tax at source from income under head "Salaries".

205.

Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head "Salaries".

206.

Rate of exchange for conversion into rupees of income expressed in foreign currency.

207.

Rate of exchange for purpose of deduction of tax at source on income payable in foreign currency.

208.

Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)].

209.

Application by payee for certificate authorising receipt of interest and other sums without deduction of tax.

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].

211.

Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6).

212.

Declaration by a buyer for no collection of tax at source under section 394(2).

213.

Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax.

214.

Application by payer for grant of certificate under section 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.

215.

Certificate of tax deducted or collected at source to be furnished under section 395(4).

216.

Application for allotment of a tax deduction and collection account number.

217.

Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents.

218.

Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a).

219.

Statement of deduction or collection of tax at source under section 397(3)(b)

220.

Furnishing of information for payment to a non-resident, not being a company, or to a foreign company.

221.

Form for furnishing certificate of accountant under Section 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

222.

Notice of demand under section 289.

223.

Estimate of advance tax under section 407(8).

224.

Form of statement under section 413 or section 414.

225.

Procedure for recovery of tax for the purposes of sections 413 and 475.

226.

Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413.

227.

Prescribed authority for tax clearance certificates under section 420.

228.

Forms and certificates for the purposes of section 420.

229.

Production of certificate under section 420.

230.

Refund claim under section 434.

231.

Form of application under section 440.

232.

Service of notice, summons, requisition, order and other communication under section 501.

233.

Authentication of notices and other documents.

234.

Furnishing of annual statement by a non-resident having liaison office in India.

235.

Information or documents to be furnished under section 506.

236.

Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity.

237.

Furnishing of statement of financial transaction.

238.

Definitions.

239.

Information to be maintained and reported.

240.

Due diligence requirement.

241.

Definitions for purposes of rules 242, 243 and 244.

242.

Obligation for reporting transaction of crypto-asset under section 509.

243.

Reporting requirements for transaction of crypto-asset under section 509.

244.

Due diligence procedures under section 509.

245.

Annual Information Statement.

246.

Application for registration as valuer under section 514.

247.

Qualification of registered valuer for the purposes of section 514.

248.

Charging of fee and submission of valuation report under section 514.

249.

Removal from register of names of valuers and restoration.

250.

Definitions for the purposes of rules 251 to 268.

251.

Accountancy examinations recognised.

252.

Educational qualifications prescribed.

253.

Nature of business relationship.

254.

Appearance by Authorised Representative in certain cases.

255.

Register of income-tax practitioners.

256.

Application for registration.

257.

Certificate of registration.

258.

Cancellation of certificate.

259.

Cancellation of certificate obtained by misrepresentation.

260.

Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed.

261.

Prescribed authority to order an inquiry.

262.

Charge-sheet.

263.

Inquiry Officer.

264.

Proceedings before Inquiry Officer.

265.

Order of the prescribed authority.

266.

Procedure if no Inquiry Officer appointed.

267.

Change of Inquiry Officer.

268.

Powers of prescribed authority and Inquiry Officer.

269.

Procedure to be followed in calculating interest under section 533(2)(u).

270.

Determination of income, being partly from agricultural and partly from business.

271.

Income from manufacture of rubber, coffee and tea.

272.

Deduction in respect of expenditure on production of feature films.

273.

Deduction in respect of expenditure on acquisition of distribution rights of feature films.

274.

Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act.

275.

Approval of the investment fund at its option for purposes of section 9(12).

276.

Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act.

277.

Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit.

278.

Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act.

279.

Limits for the purposes of Schedule III [Table: Sl.No. 11] to the Act.

280.

Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act.

281.

Circumstances and conditions for purposes of Schedule III [Table: Sl. No 16] to the Act.

282.

Notification of pension fund and other conditions to be satisfied by the pension fund.

283.

Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act.

284.

Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act.

285.

Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc.

286.

Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act.

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.

288.

Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act.

289.

Rules for functioning of an electoral trust.

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.

291.

Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund.

292.

Investment of fund moneys.

293.

Nomination.

294.

Accounts.

295.

Assigning or creating a charge on beneficial interest in a recognized provident fund.

296.

Application for recognition.

297.

Order of recognition.

298.

Withdrawal of recognition.

299.

Exemption from tax when recognition withdrawn.

300.

Appeal under paragraph 13(1) of Part A of Schedule XI to the Act.

301.

Definitions for purposes of rules 302 to 315.

302.

Conditions regarding trust and trustees.

303.

Investment of fund moneys.

304.

Admission of directors to a fund.

305.

Ordinary annual contributions.

306.

Initial contributions.

307.

Scheme of insurance or annuity.

308.

Commutation of annuity.

309.

Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund.

310.

Penalty, where employee assigns or charges interest in fund.

311.

Arrangements on winding up, etc., of business.

312.

Arrangements for winding up, etc., of fund.

313.

Application of approval.

314.

Amendment of rules, etc., of fund.

315.

Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund.

316.

Definitions for purposes of rules 317 to 329.

317.

Conditions regarding trust and trustees.

318.

Investment of fund moneys.

319.

Nomination.

320.

Admission of directors to a fund.

321.

Ordinary annual contributions.

322.

Initial contributions.

323.

Assigning or creating a charge on beneficial interest in a gratuity fund.

324.

Employer not to have interest in fund moneys.

325.

Arrangements for winding up, etc., of business.

326.

Arrangements for winding up of the fund.

327.

Application for approval.

328.

Amendment of rules, etc., of fund.

329.

Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund.

330.

Limits of reserve for unexpired risks.

331.

Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act.

332.

Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc.

333.

Electronic payment of tax, interest, fee and penalty.

Appendix I

Table of Rates at which Depreciation is Admissible

Appendix II

Table of Rates at which Depreciation is Admissible

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 ...........

2

Application for Notification of a Sero Coupon Bond Under Section 2(112)

3

Certificate of an Accountant under Rule 7 for Entity Issuing Sero Coupon Bond

4

Income Attributable to Assets Located in India under Section 9(10)(a)

5

Statement Regarding Preliminary Expenses Incurred by the Assessee to be Furnished under Section 44(3)

6

Audit Report for Claiming Deduction for Certain Preliminary Expenses under Section 44 or Expenditure for Prospecting Certain Minerals under Section 51

7

Application for Approval of Scientific Research Programme under Section 45(3)(c)

8

Order of Approval of Scientific Research Programme under Section 45(3)(c)

9

Receipt of Payment for Carrying Out Scientific Research under Section 45(3)(c)

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 under Section 45(3)(c)

11

Application for Entering into an Agreement with the Department of Scientific and Industrial Research for Co-operation in in-House Research Development Facility

12

Report to be Submitted by the Prescribed Authority to the Chief Commissioner of Income-tax having Jurisdiction Over the Company

13

Report from an Accountant to be Furnished under Section 45(2) Relating to in House Scientific Research and Development Facility

14

Order of Approval of in-House Research and Development Facility Under Section 45(2)

15

Statement to be Filed by Research Association, University, College or other Institution or Company (Donee) Under Section 45(4)(a)

16

Certificate of Donation under section 45(4)(a) Made to the Research Association, University, College or Other Institution or Company

17

Application for Approval of a Company Under Section 45(3)(b) and of a Research Association, University, College or Other Institution under Section 45(4)(b)

18

Application for Notification of Affordable Housing Project as Specified Business under Section 46

19

Application for Notification of a Semiconductor Wafer Fabrication Manufacturing Unit as Specified Business Under Section 46

20

Application for Approval of Agricultural Extension Project Under Section 47(1)(a)

21

Form for Notification of Agricultural Extension Project under Section 47(1)(a)

22

Application for Approval of Skill Development Project under Section 47(1)(b)

23

Form for Notification of Skill Development Project under Section 47(1)(b)

24

Audit Report Under Section 59 for Computation of Royalty and Fee for Technical Services in the Case of Non-resident (not being a Company) or a Foreign Company

25

Form of Daily Case Register

26

Audit Report and Statement of Particulars Required to be Furnished under Section 63

27

Details of Amount Attributed to Capital Asset Remaining with the Specified Entity

28

Report of an Accountant to be Furnished by an Assessee under Section 77(4) of the Act relating to the Computation of Capital Gains in the Case of Slump Sale

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

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

31

Declaration to be filed by the Assessee for Claiming Deduction under Section 134 of the Act for Rents Paid

32

Audit Report under Section 46, 138, 139, 140(8), 141, 142, 143 and 144 of the Act

33

Particulars to be Furnished in Respect of Units Established under Special Economic Zone for Claiming Deduction under Section 144 of the Act

34

Report for Deduction in Respect of Additional Employee Cost under Section 146 of the Act

35

Report for Deduction in Respect of Income of Offshore Banking Units and Units of International Financial Services Centre under Section 147(4)(a) of the Act

36

Certificate under Section 151(5) of the Act for Authors of Certain Books in Receipt of Royalty Income

37

Certificate under Section 152(5) of the Act for Patentees in Receipt of Royalty Income

38

Certificate of Foreign Inward Remittance

39

Form for Claiming Relief under Section 157(1) of the Act in case of Receipt of Additional Salary, or Gratuity or Retrenchment Compensation or Commutation of Pension

40

Exercise of Option for Relief from Taxation in Income from Retirement Benefit Account Maintained in a Notified Country under Section 158 of the Act

41

Information to be Provided under Section 159(8)

42

Application for Certificate of Residence for the Purposes of an Agreement under Section 159(1) and 159(2)

43

Certificate of residence for the purposes of section 159

44

Statement of Income from a Country or Region Outside India and Foreign Tax Credit

45

Intimation of Settlement of Dispute Regarding Foreign Tax for which Credit has not been Claimed

46

Exercise of Option for Determination of Arm's Length Price (ALP) under Section 166(9)

47

Certificate of an Accountant under Section 166

48

Report from an Accountant to be furnished under Section 172 relating to International Transaction(s) and/or Specified Domestic Transaction(s)

49

Application for Opting for Safe Harbour

50

Application for a Pre-filing Consultation

51

Application for an Advance Pricing Agreement (APA)

52

Annual Compliance Report on Advance Pricing Agreement

53

Form for Filing Particulars of Past Years for Calculating Relief in Tax Payable under Section 206(1)

54

Application for Renewal of an Advance Pricing Agreement (APA)

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

56

Information and Document to be Furnished by the Person who is a Constituent Entity under Section 171(4)

57

Intimation by a Designated Constituent Entity, Resident in India, of an International Group, for the Purposes of Section 171(4)

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)

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)

60

Intimation on Behalf of the International Group for the Purposes of Section 511(5)

61

Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area

62

Form for Making the Reference to the Commissioner of Income-tax by the Assessing Officer under Section 274(1)

63

Form for Returning the Reference Made under Section 274

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 under Section 274(4)

65

Form for Opting for Taxation of Income by Way of Royalty in Respect of Patent

66

Report for Computation of Book Profit for the Purposes of Section 206(1) of the Act

67

Report for Computation of Adjusted Total Income and Alternate Minimum Tax for the Purposes of Section 206(2) of the Act

68

Statement of Exempt Income under Schedule VI [Table: Sl. Nos. 1 to 4]

69

Statement of Income of a Specified Fund Eligible for Concessional Taxation under Section 210(2) of the Act

70

Annual Statement of Exempt Income and Income Taxable at Concessional Rate for an Investment Division of an Offshore Banking Unit

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

72

Statement of Income Paid or Credited by a Securitisation Trust to be Furnished under Section 221

73

Statement of Income Distributed by a Securitisation Trust to be Provided to the Investor under Section 221

74

Statement of Income Paid or Credited by Venture Capital Company or Venture Capital Fund to be Furnished under Section 222

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 under Section 222

76

Statement of Income Paid or Credited by Business Trust to be Furnished under Section 223

77

Statement of Income Distributed by a Business Trust to be Provided to the Unit Holder under Section 223

78

Statement of Income Distributed by an Investment Fund to be Provided to the Unit Holder under Section 224

79

Statement of Income Paid or Credited by Investment Fund to be Furnished under Section 224

80

Application for *Exercising/Renewing Option for the Tonnage Tax Scheme under *Section 231(1) or 231(10)

81

Audit Report under Section 232(21) for Tonnage Tax Scheme

82

Warrant of Authorisation under Section 247 of the Income-tax Act, 2025 (30 of 2025) and Rule 148 of the Income-tax Rules, 2026

83

Warrant of Authorisation under Section 247(2) of the Income-tax Act, 2025 (30 of 2025)

84

Warrant of Authorisation under Section 247(3) of the Income-tax Act, 2025 (30 of 2025)

85

Application under Section 247(5) or 247(9) of the Income-tax Act, 2025 (30 of 2025)

86

Warrant of Authorisation under Section 248(1) of the Income-tax Act, 2025 (30 of 2025)

87

Information to be Furnished to the Income-tax Authority under Section 254 of the Income-tax Act, 2025 (30 of 2025)

88

Application for Information under Section 258(2)(a) of the Act

89

Form for Furnishing Information under Section 258(2) of the Act

90

Form for Intimating Non-Availability of Information under Section 258(2)(a) of the Act

91

Refusal to Supply Information under Section 258(2)(a) of the Act

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)

93

Application for Allotment of Permanent Account Number

94

Application for Allotment of Permanent Account Number

95

Application for Allotment of Permanent Account Number

96

Application for Allotment of Permanent Account Number

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 (Refer Note 1)

98

Statement Containing Particulars of Declaration Received in Form No. 97

99

Appeal to the Joint Commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals)

100

Audit Report under Section 268(5)

101

Inventory Valuation Report under Section 268(5)

102

Application under Section 288(1) [Table: Sl. No. 11] for Credit of Tax Deduction at Source

103

Notice of Demand under Section 289 of the Act

104

Application for Provisional Registration or Provisional Approval

105

Application for Registration of Non-Profit Organisation under Section 332 or Approval under Section 354

106

Order for Provisional Registration under Section 332 or Provisional Approval under Section 354 Rejection of Application

107

Order for Grant of Registration under Section 332 or Approval under Section 354 or Rejection of Application or Cancellation of Registration or Approval Granted

108

Exercise of Option under Section 341(7) in Respect of Amount Applied for Charitable or Religious Purposes

109

Statement of Accumulation or Setting Apart of Income under Section 342(1)

110

Application for Change of Purpose of Accumulation or Setting Apart of Income under Section 342(5)

111

Order under Section 342(6) on the Request for Change of Purpose of Accumulation or Setting Apart of Income

112

Audit Report under Section 348 in the Case of a Registered Non-Profit Organisation (NPO)

113

Statement or Correction Statement to be Filed by Donee under Section 354(1)

114

Certificate of Donation under Section 354(1)(g)

115

Form of Appeal to the Appellate Tribunal

116

Form of Memorandum of Cross-Objections to the Appellate Tribunal

117

Declaration under Section 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

118

Application under Section 376 to Defer Filing of Appeal

119

Application to the Dispute Resolution Committee under Section 379 of the Act

120

Form of Application for Obtaining an Advance Ruling Section 383(1) of the Act

121

Declaration under Section 393(6) for Receipt of Certain Incomes without Deduction of Tax

122

Form for Furnishing Details of Income under Section 392(4)(a) for the Purposes of Making Deduction where Income is Chargeable under the Head "Salaries"

123

Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof

124

Statement Showing Particulars of Claims by an Employee for Deduction of Tax under Section 392(5)(b)

125

Declaration to be furnished by Specified Senior Citizen for deduction of tax under Section 393(1) [Table: Sl. No. 8(iii)]

126

Application by a Person Specified in Rule 209 for a Certificate under Section 395(1), for Receipt of Certain Sums without Deduction of Tax

127

Declaration under Section 394(2) to be made by a Buyer for Obtaining Goods without Collection of Tax

128

Application for Issuance of Certificate for Lower or Nil Deduction of Income-tax under Section 395(1) and Lower Collection of Income-tax under Section 395(3)

129

Application by a Person for a Certificate under Section 395(2) and 400(3) for Determination of Appropriate Proportion of Sum (Other Than Salary) Payable to Non-Resident, Chargeable to Tax in Case of the Recipient

130

Certificate under Section 395 for Tax Deducted at Source on Salary Paid to an Employee under Section 392 or Pension or Interest Income of Specified Senior Citizen under Section 393(1) [Table: Sl. No. 8(iii)]

131

Certificate under Section 395(4) for Tax Deducted at Source Other than on Salary Paid to an Employee under Section 392 or Pension or Interest Income of Specified Senior Citizen under Section 393(1) [Table: Sl. No. 8(iii)]

132

Certificate under Section 395(4) for Tax Deducted at Source

133

Certificate under Section 395(4) for Tax Deducted at Source

134

Form for Application for Allotment of Tax Deduction and Collection Account Number [TAN] under Section 397

135

Form for Application for Allotment of Tax Deduction and Collection Account Number [TAN] under Section 397 [For Person Other than Government Entity]

136

Application for Allotment of Accounts Office Identification Number [AIN]

137

TDS/TCS Book Adjustment Statement

138

Quarterly Statement of Deduction of Tax under Section 397(3)(b) of the Act in Respect of Salary Paid to Employee under Section 392, or Income of Specified Senior Citizen under Section 393(1) [Table: Sl. No. 8(iii)], for the Quarter ended .............. (June/September/December/March) ......... (Tax Year)]

139

Form to be Filed by the Deductor, if he Claims Refund of Sum Paid Under Chapter XIX of the Act

140

Quarterly Statement of Deduction of Tax under Section 397(3)(b) in Respect of Made Other than Salary for the Quarter ended ........................ (June/September/December/March) ............ (Tax Year)]

141

Challan-cum-Statement of Deduction of Tax under Section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(iv)]

142

Quarterly Statement of Tax Deposited in Relation to Transfer of Virtual Digital Asset under Section 393(1) [Table S. No. 8(vi) to be Furnished by an Exchange for the Quarter ending ........................ June September/ December/March of Tax Year]

143

Quarterly Statement of Collection of Tax at Source under Section 397(3)(b) for the Quarter ended ..................... June September/December/ March ............ (Tax Year)

144

Quarterly Statement of Collection of Tax at Source Under Section 397(3)(b) in Respect of Payments Other Than Salary Made to Non-residents Quarter ended ..................... June September/December/March .............. (Tax Year)

145

Information to be Furnished for Payments to a Non-resident not being a Company or to a Foreign Company

146

Certificate of an Accountant for Payments to a Non-resident, not being a Company or to a Foreign Company

147

Quarterly Statement to be Furnished by an Authorised Dealer in Respect of Remittances Made for the Quarter of ........................ of (Tax Year)

148

Quarterly Statement to be Furnished by an Unit of International Financial Services Centres, as Referred to in Section 147(1)(b), in Respect of Remittances, Made for the Quarter of ........................ of (Tax Year)

149

Form for Furnishing Accountant Certificate under Section 392(2) for Person Responsible for Deduction of Tax Not to be Deemed to be an Assessee in Default

150

Form for Furnishing Accountant Certificate under Section 398(2) for Person Responsible for Collection of Tax as Per Section 394(1) [Table : Sl. No. 1 to 5 and 9] not to be Deemed to be an Assessee in Default

151

Notice of Demand under Section 289 of the Act for Payment of Advance Tax under Section 407(2) or 407(5) of the Act

152

Intimation of the Assessing Officer under Section 407(8) Regarding the Notice of Demand under Section 289 of the Act for Payment of Advance Tax under Section 407(2)/407(5) of the Act

153

Certificate under Section 413 or 414, Notice of Demand under Rule 225(2) of Income Tax Rules, 2026

154

Form of Undertaking to be Furnished under Section 420(1)

155

No Objection Certificate for a Person not Domiciled in India under Section 420(1)

156

Form for Furnishing the Details under Section 420(3)

157

Form for Furnishing the Certificate under Section 420(4)

158

Application for Certificate under Section 420(5)

159

Clearance Certificate under Section 420(5)

160

Application by a Person under Section 434 for Refund of Tax Deducted

161

Form of Application under Section 440(2)

162

Annual Statement under Section 505

163

Information and Documents to be Furnished by an Indian Concern under Section 506

164

Statement to be Furnished under Section 507 by a Person Carrying on Production of a Cinematograph Film or Engaged in Specified Activity or Both

165

Statement of Specified Financial Transactions under Section 508(1)

166

Statement of Reportable Account under Section 508(1)

167

Statement to Furnish Information on Transaction of Crypt-Asset under Section 509

168

Annual Information Statement

169

Application for Registration as a Valuer under Section 514

170

Report of Valuation of Asset under Section 514

171

Form of Application for Registration as Authorised Income-tax Practitioner under Section 515

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

173

Statement to be Furnished by an Eligible Investment Fund to the Assessing Officer under Section 9(12) [Schedule I : Paragraph 1(4)]

174

Application for Notification under Schedule V [Table: Sl. No. 7. Note 5(a)(iii)(D)] (Pension Fund)

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)

176

Certificate of Accountant in Respect of Compliance to the Provisions of Schedule V [Table: Sl. No. 7] by the Notified Pension Fund

177

Statement of Eligible Investment Received

178

Statement of Exempt income under Schedule VI [Table: Sl. No. 10]

179

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

180

Application for Grant of Approval to a Fund Referred to in Schedule VII [Table: Sl. No. 2]

181

Audit Report under Rule 289(12) in the Case of the Electoral Trust

182

Audit Report under Paragraph 2 of Schedule IX for Deduction for Tea Development Account, Coffee Development Account and Rubber Development Account

183

Audit Report under Paragraph 2 of Schedule X for Deduction for Site Restoration Fund

184

Form of Nomination/Modifying Nominations for Provident/Gratuity Fund

185

Form for Maintaining Accounts of Subscribers to a Recognised Provident Fund

186

Application for Recognition of Provident Fund under Part A of the Schedule XI to the Act

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

188

Application for Approval of Superannuation Fund or Gratuity Fund

189

Application for Approval of Issue of Public Companies under Paragraph 1(z)(i) of Schedule XV to the Act

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