The Income Tax Act,1961

Contents
1. Slab rate
2. Due Dates
3. Minimum Alternate Tax
4. Alternate Minimum Tax
5. Chapter VI A
Deductions
6. Income Tax form details
 I. SLABS & TAX RATES FOR FY 2015-2016
2015

1. Individual:

Senior Citizen (Above Super Senior Citizen (

Individual Resident 60 Years) above 80 years) Rates
Up to Rs. 2,50,000 Up to Rs. 3,00,000 Upto 5,00,000 Nil
Rs. 2,50,001 to Rs. Rs. 3,00,001 to Rs.
5,00,000 5,00,000 - 10%
Rs. 5,00,001 to Rs. Rs. 5,00,001 to Rs. Rs. 5,00,001 to Rs.
10,00,000 10,00,000 10,00,000 20%
Above Rs. 10,00,000 Above Rs. 10,00,000 Above Rs. 10,00,000 30%

Plus:
Surcharge @ 12% if income exceeds Rs. 1 crore
Education @ 3% of total income tax and surcharge
Note: Relief under Section 87A is available to a resident individual if his total income
does not exceed Rs. 5,00,000 The relief available shall be 100% of income-tax
income tax or ` 2,000
whichever is less.

2. Co-operative
operative Society:

Income slabs Rate

Where the taxable income does not exceed
Rs. 10,000 10%
Where the taxable income exceeds 10,000 1,000 + 20% of income
but does not exceed 20000 in excess of 10,000
3,000 + 30% of the
amount by which the
taxable income exceeds
Where the taxable income exceeds 20000 Rs. 20,000

3. Domestic company

a. For domestic companies having taxable income less than INR 1 crore,
Income is taxed at a flat rate of 30% with a 3% education cess.
b. For domestic companies having taxable income more than INR 1 crore
but less than INR 10 Crore Income is taxed at a flat rate of 30% with a 7%
surcharge on tax and 3% education cess on tax.
c. For domestic companies having taxable income more than INR 10 crore
(10 million): Income is taxed
taxe at a flat rate of 30% with a 12% surcharge on
tax and 3% education cess on tax
 4. Foreign companies:

Income is taxed at a flat rate of 40% with a 3% education cess and surcharge @
2% of such income tax, provided that the taxable income exceeds Rs. 1 crore &
At the rate of 5% of such income tax, provided that the taxable income exceeds
Rs. 10 crores.

5. Firm/ Local authority:

Income is taxed at 30% with 3% education cess and surcharge @ 12%

1 % on income
more than Rs. 1 crore.

6. Any NRI or HUF or AOP or BOI or AJP

Income Slabs Tax Rates

Where the taxable income does not

i. NIL
exceed Rs. 2,50,000/-.

Where the taxable income exceeds Rs.

10% of amount by which the taxable
ii. 2,50,000/- but does not exceed Rs.
income exceeds Rs. 2,50,000/--.
5,00,000/-.

Where the taxable income exceeds Rs. Rs. 25,000/- + 20% of the amount by
iii. 5,00,000/- but does not exceed Rs. which the taxable income exceeds Rs.
10,00,000/-. 5,00,000/-.

Rs. 125,000/- + 30% off the amount by

Where the taxable income exceeds Rs.
iv. which the taxable income exceeds Rs.
10,00,000/-.
10,00,000/-.

Surcharge : 12% of the Income Tax, where taxable income is more than Rs. 1 crore.

Education Cess : 3% of the total of Income Tax and Surcharge.

* Abbreviations used :
NRI - Non Residentt Individual; HUF - Hindu Undivided Family; AOP - Association of
Persons; BOI - Body of Individuals; AJP - Artificial Judicial Person

Marginal Relief in Surcharge

When an assessee's taxable income exceeds Rs. 1 crore, he is liable to pay Surcharge at prescribed
rates mentioned above on Income Tax payable by him. However, the amount of Income Tax and
Surcharge shall not increase the amount of income tax payable on a taxable income of Rs. 1 crore by
more than the amount of increase in income over Rs. 1 crore
c
 II. Due Dates under IT Act

S.No. Particulars Form Applicable Due date

TDS Monthly ITNS 281 7th of each month succeeding the
month of deduction except for
1. Remittance March month
March month due date is 30th
April

2. TDS Quarterly 24Q salaries Quarter ended June - 15thJuly,

Returns 26Q Others Quarter ended Sept. - 15th October,
27Q - Other than Quarter ended Dec - 15th January,
salary to NORs Quarter ended Mar - 15th May

3. Returns for non- 26QAA Quarter ended June - 31st July

deduction of Tax Quarter ended Sept - 31st October
Quarter ended Dec - 31st January
Quarter ended Mar - 30th June

4. Tax Collected at 27EQ - Quarterly Quarter ended June - 15th July

Source Quarter ended Sept - 15th October
Quarter ended Dec - 15th January
Quarter ended Mar - 15th May

5. Annual Information Respective Return 31st August

Return (AIR) Forms

Returns of
6. Incomes

- Companies other ITR-6 30th September

than those claiming
exemption under
Sec 11

Non corporate ITR 3,4 or 5 30th September

Business assessee
who need their
accounts audited

- Working partner ITR3 30th September

of a firm whose
accounts need to be
Audited
 - Any other non ITR 3,4 or 5 31st July
corporate assessee

- Non Corporate ITR 1 or 2 31st July

Assessee having no
Business Income
-Charitable trusts of ITR7 30th September.
section 25
companies claiming
exemption U/s 11

7. Advance tax - For ITNS 280

Corporate Assesee June 15th - 15%
- 1st Installment September 15th - 45%
- 2nd Installment December 15th - 75%
- 3rd Installment March 15th - 100%
- 4th Installment

8. Advance tax For ITNS 280

Non Corporate
Assesee

On or before 15th
30% of advance tax
September

On or before 15th
60% of advance tax
December

On or before 15th
100% of advance tax
March

Nature
Appeal to Commissioner of
Income-tax (Appeals)
Appeal to Income-tax
tax Appelate
Tribunal
Filing of Memorandum of Cross
Objections
Appeal to High Court
Distribution Tax under section 115-O
115
Annual Information returns
Form 15H and Form 15-I
Due Dates
Form and Time limit
In Form 35, within 30 or 45 days from the date of
receipt of the order to be appealed against.
In Form 36, within 60 days from the date of receipt of
order to be appealed against.
In Form 36A, within 30 days from the date of receipt
of the notice.
Within 120 days of receipt of the order
Within 14 days from the date of declaration of
dividend.
Before August 31 after the end of the year
Within 7 days from the end of the month in which it is
received.
 III. MINIMUM ALTERNATE TAX

APPLICABLITY
The provision of minimum alternative tax is applicable only to companies.
companies

Procedures for computation of MAT

Steps Procedure
1 Compute the Total Income under Income Tax Act, 1961
2 Compute Book Profit under section 115JB
Compute Tax on Total Income at rates applicable for Companies under Income
3 Tax Act, 1961
4 Compute Tax at 18.5 % on Book Profit
5 Tax Payable = Higher of Step 3 or Step 4
Avail MAT credit whenever possible under section 115JAA i.e., tax payable on
6 Total Income is higher, then, the difference between the tax on Total Income and
the Tax on Book Profit as calculated shall be adjusted from the MAT credit
available under section 115JAA.

Calculation of Book Profit

Particulars Amount
Net profit as per Profit & Loss A/c prepared in accordance with Schedule XXXXX
VI to the Companies Act[now Schedule III to the Companies Act, 2013]
Add : Following items (if they are debited to the P & L A/c)
Income-tax
tax paid/payable and the provision thereof XXXXX
Amounts carried to any reserves by whatever name called (Other than XXXXX
reserve specified under Section 33AC)
Provisions for unascertained liabilities XXXXX
Provisions for losses of subsidiary companies XXXXX
Dividends paid/proposed XXXXX
Expenditure related to incomes which are exempt under section 10 [other XXXXX
than section 10(38)] section 11 and section 12
The amount or amounts of expenditure relatable to, income, being share of XXXXX
the taxpayer in the income of an association of persons or body of
individuals, on which no income-tax
income is payable in accordance with the
provisions of section 86.
The amount or amounts of expenditure relatable to income accruing or
XXXXX
arising to a taxpayer being a foreign company, from :
(a) the capital gains arising on transactions in securities; or
(b) the interest, royalty or fees for technical services chargeable to tax at
the rate or rates specified in Chapter XII
if the income-tax
tax payable on above income is less than the rate of MAT
The amount representing notional loss on transfer of a capital asset, being share
or a special purpose vehicle to a business trust in exchange of units allotted by
that trust referred to in clause (xvii) of section 47 or the amount
representing notional loss resulting from any change in carrying amount of said
units or the amount of loss on transfer of units referred to in clause (xvii) of
section 47 XXXXX
Expenditure relatable to income by way of royalty in respect of patent XXXXX
chargeable to tax under section 115BBF
Amount of depreciation debited to P & L A/c XXXXX
Deferred tax and the provision thereof XXXXX
Provision for diminution in the value of any asset XXXXX
The amount standing in revaluation reserve relating to revalued asset on XXXXX
the retirement or disposal of such an asset if not credited to profit and loss
account
The amount of gain on transfer of units referred to in clause
(xvii) of section 47 computed by taking into account the cost of the shares
exchanged with units referred to in the said clause or the carrying amount
XXXXX
of the shares at the time of exchange where such shares are carried at a
value other than the cost through profit or loss account, as the case may
be;
Less : Following items (if they are credited to the P & L A/c)
Amount withdrawn from any reserve or provision if credited to P&L (XXXXX)
account
Incomes which are exempt under section 10 [other than section 10(38)] (XXXXX)
section 11 and section 12
Amount of depreciation debited to P&L account (excluding the (XXXXX)
depreciation on revaluation of assets)
Amount withdrawn from revaluation reserve and credited to P&L account (XXXXX)
to the extent it does not exceed the amount of depreciation on revaluation
of assets
The amount of income, being the share of the taxpayer in the income of an XXXXX
association of persons or body of individuals, on which no income-tax
income is payable
in accordance with the provisions of section 86, if any such amount is credited to
the profit and loss account
The amount of income accruing or arising to a taxpayer being a foreign
company, from
(a) the capital gains arising on transactions in securities; or XXXXX
(b) the interest, royalty or fees for technical services chargeable to tax at XXXXX
the rate or rates specified in Chapter XII if the income-tax
income payable on
above income is less than the rate of MAT
 XXXXX
The amount (if any, credited to the profit and loss account) representing
(a) notional gain on transfer of a capital asset, being share of a special
purpose vehicle to a business trust in exchange of units allotted by that
trust
st referred to in clause (xvii) of section 47; or
(b) notional gain resulting from any change in carrying amount of said
units; or
(c) gain on transfer of units referred to in clause (xvii) of section 47 The amount
representation notional gain
on transfer of units referred to in clause (xvii) of section 47
computed by taking into account the cost of the shares exchanged with units
referred to in the said clause or the carrying amount of the shares at the time
of exchange where such h shares are carried at a value other than the cost
through profit or loss account, as the case may be;
Income by way of royalty in respect of patent chargeable to tax under section XXXXX
115BBF
Amount of brought forward loss or unabsorbed depreciation, whichever is (XXXXX)
less as per books of account
Profits of a sick industrial company till its net worth becomes (XXXXX)
zero/positive
Deferred tax, if credited to P&L account (XXXXX)
Book profit to be used to compute MAT XXXXX

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 IV. ALTERNATIVE MINIMUM TAX(AMT)

APPLICABLITY

The provision of alternative minimum tax is applicable to certain persons

1. The provisions of this Chapter shall apply to a person who has claimed
any deduction under

a. Any section (other than section 80P) included in Chapter VI-A

VI A under the
heading "C.Deductions
Deductions in respect of certain incomes" ; or
b. Section 10AA.

2. The provisionss of this Chapter shall not apply to an individual or a Hindu

undivided family or an association of persons or a body of individuals, whether
incorporated or not, or an artificial juridical person referred to in sub
sub-clause (vii)
of clause (31) of section 2
2,, if the adjusted total income of such person does not
exceed twenty lakh rupees.

IMPLEMENTATION:

The government required the assessee to obtain a report from the chartered accountant
certifying the adjusted total income and alternate minimum tax computed thereon as
per the provisions of the act.

COMPUTATION:
Step 1: Compute the adjusted total income
Adjusted total income = Total income before giving to provisions of chapter XII-BA
XII +
deductions claimed under any section (other than section 80P) included in Chapter VI-A
VI
under the heading "C - Deductions in respect of certain incomes" + deduction claimed
under section 10AA.

Step 2: Compute the alternative minimum tax

AMT = Adjusted total income * 18.5%
 Step 3: Compute the regular income tax
Regular income tax = Income tax payable with the provisions of the income tax Act
other than the provisions of Chapter XII-
XII BA.

Step 4: Compute the tax liability

Where the regular income tax payable for a previous year by person other than a
company is less
ess than Alternate Minimum Tax payable for such previous year, than the
adjusted total income of such person shall be deemed to be the total income of such
person and he shall be liable to pay income tax on such total income @ 18.5%

PROVISIONS RELATING TO TAX CREDIT FOR ALTERNATE MINIMUM TAX:

Section 115JD of the Act provides for tax credit of AMT. It provides that tax credit in
respect of a particular assessment year to be allowed shall be the excess of alternate
minimum tax paid over the normal tax liability. It further provides that the un
un-availed
tax credit under that section can be claimed for the balance of unexpired period of ten
years against excess of normal tax liability over section 115JC tax liability. Also no
interest shall be paid on such credit.

V. DEDUCTION UNDER CHAPTER VI-A

VI

Section Nature of deduction Who can claim

80C & Aggregate amount under Sec 80C, 80 CCC, 80 CCD is Rs. 1.5 Lakhs Individual
80CCC for Investment in PPF, National Saving Certificate five year fixed
deposit scheme, ULIPS or payment of Children tuition fee etc
80CCD Contribution to pension scheme notified by Central Government Individual
up to 10% of salary (subject to certain conditions and limits)
Contribution made by employer shall also be allowed as deduction
under section 80CCD(2) while computing total income of the
employee. However, amount of deduction could not exceed 10% of
salary of the employee
80CCF Amount up to Rs. 20,000, paid or deposited, during the previous Individual/HUF
years relevant to assessment year 2011
2011-12 or 2012-13, as
subscription to notified long-term
long infrastructure bonds
80CCG 50 per cent of amount invested by specified resident individuals in Specified resident
notified equity savings scheme16(subject to certain conditions and individuals (new
limits) (maximum deduction : Rs. 25,000) retail investors)
80D Amount paid (in any mode other than cash) by an individual or Individual/HUF
HUF to LIC or other insurer to effect or keep in force an insurance
on the health of specified person. An individual can also make
payment to the Central Government
Gover health scheme and/or on
account of preventive health check-up
check (subject to limit)
specified person means:
- In case of Individual - self, spouse, dependent children or
 parents
- In case of HUF - Any member thereof
Deduction for preventive health check
check-up shall not exceed in
aggregate Rs. 5,000.
Payment on account of preventive health check-up
check may be
made in cash.
80DD Deduction of Rs. 75,000 (Rs. 1,25,000 in case of severe disability) Resident
to a resident individual/HUF where (a) ( any expenditure has been Individual/HUF
incurred for the medical treatment
treatm (including nursing), training
and rehabilitation of a dependant, being a person with disability
[as defined under Persons with Disabilities (Equal Opportunities,
Protection of Rights and Full Participation) Act, 1995] (w.e.f.
assessment year 2005-06 06 including
in autism, cerebral palsy and
multiple disability as referred to in National Trust for Welfare of
Persons with Autism, Cerebral Palsy, Mental Retardation &
Multiple Disabilities Act, 1999), or (b)
( any amount is paid or
deposited under an approved schescheme framed in this behalf by the
LIC or any other insurer or the Administrator or the specified
company for the maintenance of a dependent, being a person with
disability (subject to certain conditions)
80DDB Expenses actually paid for medical treatment of specified diseases Resident
and ailments subject to certain conditions18 Individual/HUF
80E Amount paid out of income chargeable to tax by way of payment of Individual
interest on loan taken from financial institution/approved
charitable institution for pursuing higher education19 (subject to
certain conditions) (maximum period : 8 years)
80EE Interest payable on loan taken by an individual from any financial Individual
institution for the purpose of acquisition of a residential house
property subject to certain co
condition. (Maximum deduction
50,000)
80G Donations to certain approved funds, trusts, charitable All assessees
institutions/donations for renovation or repairs of notified
temples, etc. [amount of deduction is 50 per cent of net qualifying
amount]. 100 per cent of qualifying donations to National Defence
Fund, Prime Minister's National Relief Fund, Prime Minister's
Armenia Earthquake Relief Fund, Africa (Public Contributions
Cont -
India) Fund, National Children's Fund (from 1-4-2014),
1
Government or approved association for promoting family
planning, universities and approved educational institutions of
national eminence, National Foundation for Communal Harmony,
Chief Minister's
nister's Earthquake Relief Fund (Maharashtra), Zila
Saksharta Samitis, National or State Blood Transfusion Council,
Fund set up by State Government to provide medical relief to the
poor, Army Central Welfare Fund, Indian Naval Benevolent Fund
and Air Force Central Welfare Fund, Andhra Pradesh Chief
Minister's Cyclone Relief Fund, National Illness Assistance Fund,
Chief Minister's Relief Fund or the Lt. Governor's Relief Fund in
respect of any State or Union Territory, National Sports Fund,
 National Cultural Fund, Fund for Technology Development and
Application, Indian Olympic Association, etc.20, fund set up by State
Government of Gujarat exclusively for providing relief to victims of
earthquake in Gujarat, National Trust for Welfare of Persons with
Autism, Cerebral palsy, Mental retardation and Multiple
Disabilities, and sums paid between 26 26-1-2001 and 30-9-2001 to
any eligible trust, institution or fund for providing relief to Gujarat
earthquake victims21, the Swachh Bharat Kosh and the Clean
Ganga Fund (fromom assessment year 2015-16)
2015 and National Fund
for Control of Drug Abuse (from assessment year 2016-17)
2016
[subject to certain conditions and limits]22

80GG Rent paid in excess of 10% of total income for Individuals not
furnished/unfurnished resi-dential
resi accommodation (subject to receiving any
maximum of Rs. 5,000 p.m. or 25% of total income, whichever is house rent
less) (subject to certain conditions) allowance
80GGA Certain donations for scientific, social or statistical research or All assessees not
rural development programme or for carrying out an eligible having any income
project or scheme or National Urban Poverty Eradication Fund chargeable under
(subject to certain conditions) the head 'Profits
and gains of
business or
profession'
80GGB Sum contributed to any political party/electoral trust24 Indian company
80GGC Sum contributed to any political party/electoral trust24 All assessees,
other than local
authority and
artificial juridical
person wholly or
partly funded by
Government
For certain incomes
80-IA Profits and gains from industrial undertakings engaged in All assessees
infrastructure facility, telecommunication services, industrial park,
development of Special Economic Zone, power undertakings, etc.
(subject to certain conditions and limits)25
No deduction under this section shall be available to an enterprise
which starts the development or operation and maintenance of the
infrastructure facility on or after the 1st day of April, 2017.
80-IAB Profits and gains derived by undertaking/enterprise from Assessee being
business of developing a Special Economic Zone notified on or Developer of SEZ
after 1-4-2005
2005 (subject to certain conditions
conditi and limits)
 No deduction under this section shall be available to an assessee,
being a developer, where the development of Special Economic
Zone begins on or after the 1st day of April, 2017.
80-IAC Profit and gains derived by an eligible start
start-up from specified Company and LLP
business on or after 1-4--2017(subject to certain conditions)
80-IB Profits and gains from industrial undertakings, cold storage plant, All assessees
hotel, scientific research & development, mineral oil concern, No deduction shall
housing projects, cold chain facility,
fa multiplex theatres, convention be available to an
centres, ships, etc. (subject to certain conditions and limits) enterprise which
commence the
business activity
on or after 1-4-
2017.
80-IC Profits and gains derived by an undertaking or an enterprise in All assessees
special category States (Himachal Pradesh, Uttaranchal, Arunachal
Pradesh, Assam, Manipur, Meghalaya,
Meghala Mizoram, Nagaland and
Tripura) (subject to certain limits, time limits and conditions),
(a)) which has begun or begins to manufacture or produce any
article or thing, not being any article or thing specified in the
Thirteenth Schedule, or which manufactures or produces any
article or thing, not being any article or thing specified in the
Thirteenth Schedule and undertakes substantial expansion during
the specified period.
(b)) which has begun or begins to manufacture or produce any
article or thing specified in the Fourteenth Schedule or commences
any operation specified in that Schedule, or which manufactures or
produces any article or thing, specified in the Fourteenth Schedule
or commences any operation specified in that Schedule and
undertakes substantial expansion during the specified period
80-ID Profits and gains from business of hotels and convention centres All assessees
in specified areas (subject to certain conditions).
80-IE Deduction in respect of certain undertakings in North Eastern All assessees
States.
80JJA Entire income from business of collecting and processing or All assessees
treating of bio-degradable
degradable waste for generating power, or
producing bio-fertilizers,
fertilizers, bio-pesticides
bio or other biological agents
or for producing bio-gas,
gas, making pellets or briquettes for fuel or
organic manure (for 5 consecutive assessment years)
80JJAA Deduction of 30% of additional employee cost in respect of Assessee to whom
employment of new employees. section 44AB
Additional employee cost means total emoluments paid or payable applies
to additional employees employed during the previous year.
Deduction shall be allowed for first three Assessment Years
including the Assessment Year relevant to previous year in which
such employment is provided.
80LA Certain incomes of Scheduled banks/banks incorporated outside Scheduled
India having Offshore Banking Units in a Special Economic Banks/banks
Zone/Units of International Financial Services Centre (subject to incorporated
certain conditions and limits) outside
India/Units of
International
Financial Services
Centre
80P Specified incomes [subject to varying limits specified in sub-
sub Co-operative
section (2)] societies
80QQB Royalty income of author of certain specified category of books Resident
(up to Rs. 3,00,000) (subject to certain conditions) Individual -
Author
80RRB Royalty on patents up to Rs. 3,00,000 in the case of a resident Resident
individual who is a patentee and is in receipt of income by way of individuals
royalty in respect of a patent registered on or after 1-4-2003
(subject to certain conditions).
80TTA Interest on deposits in savings bank accounts (up to Rs. 10,000 Individuals/HUFs
per year)
80U Deduction of Rs. 75,000 to a resident individual who, at any time Resident
during the previous year, is certified by the medical authority to be individuals
a person with disability [as defined under Persons with
Disabilities (Equal Opportunities, Protection of Rights and Full
Participation) Act, 1995] [w.e.f. assessment year 2005-06
2005
including autism, cerebral palsy, and multiple disabilities as
defined under National
tional Trust for Welfare of Persons with Autism,
Cerebral Palsy, Mental Retardation & Multiple Disabilities Act,
1999] [in the case of a person with severe disability, allowable
deduction is Rs. 1,25,000] (subject to certain conditions).

V. FORMS UNDER INCOME TAX ACT

Particulars Form No.

Return of income for block assessment FORM NO.2B
Return of income of person FORM NO.2C
NAYA SARAL- return of income of resident individual/HUF not
having income from buisness or capital gains or agriculture income FORM NO.2E
Return under section 32(1)(iia) of the Income-tax
Income Act, 1961 FORM NO.3AA
Audit Report under section 32AB(5) FORM NO.3AAA
Audit report under section 33AB(2) FORM NO.3AC
Audit Report under section 33ABA(2) FORM NO.3AD
Audit report under section 35D(4)/35E(6) of the Income tax Act,
1961 FORM NO.3AE
Report under section 36(1)(xi) of the Income-tax
Income Act,1961 FORM NO.3BA
Monthly statement to be furnished by a Stock exchenage in respect
of transactions in which client
ient codes have been modified after
registering in the system for the month of FORM NO.3BB
Monthly statement to be furnished by a recognised association in
respect of transactions in which client codes have been modified
after registering in the system for the month of FORM NO.3BC
Form of daily case register FORM NO.3C
Audit report under section 44AB of the Income-tax
Income Act, 1961 in a
case where the accounts of the business or profession of a person
have been audited under any other law FORM NO.3CA
Audit report under section 44AB of the Income-tax
Income Act, 1961, in the
case of a person referred to in clause (b) of sub-rule
sub (1) of rule 6G FORM NO.3CB
Statement of particulars required to be furnished under section
44AB of the Income-tax
tax Act, 1961 FORM NO.
NO.3CD
Audit Report under sub-section
section (2) of section 44DA of the Income-
Income
tax Act, 1961 FORM NO.3CE
Report of account to be furnished under Sec 50B i.e gains related to
slump sale FORM NO.3CEA
Report from an accountant to be furnished under Sec 92 E relating
relati to
international transaction FORM NO.3CEB
Application for pre filling meeting FORM NO.3CEC
Application for advance pricing agreement FORM NO.3CED
FORM
Application for rollback of advance pricing agreement NO.3CEDA
Application for withdrawl of advance pricing agreement FORM NO.3CEE
Annual compliance report on advance pricing agreement FORM NO.3CEF
Application for opting for safe harbour FORM NO.3CEFA
Application for opting for safe harbour in respect of specified
domestic transaction FORM NO.3CEFB
Form for making the reference to the commissioner by the assesing
officer FORM NO.3CEG
Form for returning the reference made under 144BA FORM NO.3CEH
Form for recording the satisfaction by the Commissioner before
making
a reference to the Approving Panel under sub-section
sub (4) of section
144BA FORM NO.3CEI

Report from an accountant to be furnished for purposes of section

9A relating to arm's lengthprice
price in respect of the remuneration paid
by an eligible investment fund to the fund manager. FORM NO.3CEJ
Application Form for approval under clause (ii) or clause (iii) of sub-
sub
section (1)
tax Act, 1961 in the case of a research
of section 35 of the Income-tax
association FORM NO.3CF
NO.3CF-I
Application Form for approval under clause (ii) or clause (iii) of sub-
section (1)
of section 35 of the Income-tax
tax Act, 1961 in the case of a University,
College or
other Institution FORM NO.3CF
NO.3CF-II
Application form for approval under clause (iia) of sub-section
sub (1) of
section 35 of the Income-tax
tax Act, 1961 in FORM NO.3CF
NO.3CF-
the case of company III
Approval under Sec 35 (2AA) FORM NO.3CG
Order of approval under Sec 35 (2AA) FORM NO.3CH
Receipt of payment under Sec 35 (2AA) FORM NO.3CI
Report to be submitted by the prescribed authority to the Director
General
(Income-tax
tax Exemptions) after approval of scientific research
programme
under section 35(2AA) of the Income -tax Act, 1961 FORM NO.3CJ
Application form for entering into an agreement with the
Department of Scientific and
Industrial Research for cooperation in in-house
in Research and
Development facility and for
audit of the accounts maintained for that facility FORM NO.3CK
Report to director general under Sec 35(2AB) FORM NO.3CL
Report to be submitted by an accountnat under Sec 35(2AB) FORM NO.3CLA
Order of approval under Sec 35 (2AB) FORM NO.3CM
Order of approval under Sec 35 (2AB) FORM NO.3CN
Application form for approval under sub
sub-section (1) of section
35CCC of the Income-tax
tax Act, 1961 FORM NO.3CO
Form for notification of skill development project under sub
sub-section
(1) of that section FORM NO.3CR
Application form for approval under subsub-section (1) of section
35CCD of the Income-taxtax Act, 1961 FORM NO.3CQ
Form for notification of agricultural extension project under sub-
sub
section (1) of section 35CCC of the Income
Income-tax Act, 1961 FORM NO.3CP

Application for notification of a semiconductor wafer fabrication

manufacturing unit as specified
business under section 35AD FORM NO.3CS
Notice of commencement of planting/replanting tea bushes FORM NO.4
Certficate of Planting /replanting Tea bushes FORM NO.5
Statement of particulers for purposes of section 33A relating to (a)
planting of tea bushes on land not planted at any time with tea
bushes or on land which had been previously abandoned; (b)
replanting of tea bushes in replacement of tea bushes that have died
or have become permanently useless on any land already planted FORM NO.5A
Application for notification of a zero coupon bond under clause (48)
of section 2 of the Application for notification of a zero coupon bond
under clause (48) of section 2 of the Income-tax
Income Act, 1961 FORM NO.5B
Audit report under section 142(2A) of the Income-tax
Income Act, 1961 FORM NO.6B
Notice of demand under section 156 of the Income-tax
Income Act, 1961 FORM NO.7
Declaration under section 158A(1) of the Income
Income-tax Act, 1961 to be
made by an assessee claiming that identical question of law is
pending before the High Court or the Supreme Court FORM NO.8
Application for grant of approval or continuance thereof to a fund
under section 10(23AAA) of the Income-tax
Income Act, 1961 FORM NO.9
Application for exercise of option under clause (2) of the
Explanation to sub-section
(1) of section 11 of the Income - tax Act, 1961 FORM NO.9A
Statement to be furnished to the Assessing Officer/Prescribed
Authority under
sub-section
section (2) of section 11 of the Incomer-tax
Incomer Act,1961 FORM NO.10
Details of accounts under section 80G(5C)(v) of the Income-tax
Income Act,
1961, for providing relief to the victims of earthqua
earthquake in Gujarat FORM NO.10AA
Audit report under section 12A(b) of the Income
Income-tax Act, 1961, in
the case of charitable or religious trusts or institutions FORM NO.10B
Application for registration of charitable or religious trust or
institution
under clause (aa) of sub-section
section (1) of section 12A of the Income-tax
Income
Act, 1961 FORM NO. 10A
Declaration to be filed by the assessee claiming deduction under
section 80GG FORM NO.10BA

Audit report under section 12A(b) of the Income-tax

Income Act, 1961, in
the case of charitable
or religious trusts or institutions FORM NO.10B
Audit report under section 10(23C) of the Income
Income-tax Act, 1961, in
the case of any fund or trust or institution or any university or other
educational institution or any hospital or other medical
medic institution
referred to in sub-clause
clause (iv) or sub-
sub clause (v) or sub-clause (vi) or
sub-clause
clause (via) of section 10(23C) FORM NO.10BB
Audit report under (sub-rule
rule (12) of rule 17CA) of the Income-tax
Income
Rules, 1962, in the case of an electoral trust FORM NO.10BC
Audit report under section 80HH of the Income-tax
Income Act, 1961 FORM NO.10C
Audit report under section 80HHA of the Income-tax
Income Act, 1961 FORM NO.10CC
Audit report under section 80HHB of the Income-tax
Income Act, 1961 FORM NO.10CCA
FORM
Audit report under section 80HHBA of the Income
Income-tax Act, 1961 NO.10CCAA
Certificate to be issued by Export House/Trading House to the
supporting manufacturer for purposes of clause (b) of sub-section
sub FORM
(4A) of section 80HHC NO.10CCAB

Certificate to be issued by an undertaking in the Special Economic

Zone to themanufacturer
manufacturer undertaking referred to in sub-section
sub (4C)
of section 80HHC, forpurposes
purposes of proviso to sub-section
sub (4) of FORM
section 80HHC NO.10CCABA
Report under section 80HHC(4)/80HHC(4A) of the Income-tax Act, FORM
1961 NO.10CCAC
FORM
Report under section 80HHD of the Income
Income-tax Act, 1961 NO.10CCAD
Certificate from a person making payment to an assessee,engaged in
the business of a hotel/tour operator/travel agent,out of Indian
currency obtained
ined by conversion of foreign exchange received FORM
from/on behalf of a foreign tourist/group of tourist NO.10CCAE
Report under section 80HHE(4)/80HHE(4A) of the Income-tax
Income Act, FORM
1961 NO.10CCAF
Certificate to be issued by exporting company to the supporting
software developer for the purposes of clause (ii) of sub-section
sub (4A) FORM
of section 80HHE NO.10CCAG
Certificate under clause (ia) of sub-section
sub (3) of section 80HHB of FORM
the Income- tax Act, 1961 NO.10CCAH
FORM
Report under section 80HHF(4) of the Income-tax
Income Act, 1961 NO.10CCAI
Audit report under sections 80
80-I(7)/80-IA(7)/80-IB FORM NO.10CCB
FORM
Audit report under section 80-IB(7A)
IB(7A) NO.10CCBA
FORM
Audit report under section 80-IB(14)
IB(14) NO.10CCBB
FORM
Audit report under section 80-IA(11B)
IA(11B) NO.10CCBC
Certificate under sub-rule
rule (3) of rule 18BBE of the Income
Income-tax Rules,
1962 FORM NO.10CCC
Certificate under sub-section
section (3) of section 80QQB for Authors of
certain books in receipt of Royalty income, etc. FORM NO.10CCD
Certificate under sub-section
section (2) of section 80RRB for Patentees in
receipt of royalty income, etc. FORM NO.10CCE
Report under section 80LA(3) of the Income
Income-tax Act, 1961 FORM NO.10CCF
Report under section 80JJAA of the Income-tax
Income Act, 1961 FORM NO.10DA
Form for evidence of payment of securities transaction tax on
transations entered in a recognised stock exchange 1961 FORM NO.10DB
Form for evidence of payment of securities transaction tax on
transations tax on transactions of sale of unit of equity oriented fund
to the mutual fund FORM NO.10DC
Form for furnishing particulars of income u/s 192(2A) for the year
ending 31st March,20..... for claiming relief u/s 89(1) by a
Government servant/an employee in a company, co-operative
co
society, local authority, university, institution,association/body FORM NO.10E
Information to be provided under sub-section
sub (5) of section 90 or
sub-section
section (5) of section 90A of the Income-tax
Income Act, 1961 FORM NO.10F
Application for Certificate of residence for the purposes of an
agreement under section 90 and 90A of the Income-tax
Income Act, 1961 FORM NO.10FA
Certificate of residence for the purposes of section 90 and 90A FORM NO.10FB
Authorization for claiming deduction in respect of any payment
made to any financial institution located in a notified jurisdictional
area FORM NO.10FC
Application for grant of approval or continuance thereof to
institution or fund under section 80G(5)(vi) of the Income
Income-tax Act,
1961 FORM NO.10G
Certificate of foreign inward remittance FORM NO.10H
Form of certificate under second proviso to section 80-O
80 of the
Income-tax Act, 1961 FORM NO.10HA
Certificate of the medical authority for certifying person with
disability, autism, cerebral palsy and multiple disability for purposes
of section 80DD and section 80U FORM NO.10IA
Application for registration of a firm for the purposes of the Income-
Income
tax Act,1961 FORM NO.11
Application for registration of a firm for the purposes of the Income-
Income
tax Act,1961 FORM NO.11A
Declaratiion under section 184(7) of the Income-tax
Income Act,1961 for
continuation of registration FORM NO.12
Communication under clause (b) of Explanation below section
185(1) of the Income -tax
tax Act, 1961, regarding partner who is
benamidar FORM NO.12A
Form for furnishing details of income u/s 192(2) for the year ending
31st March,.... FORM NO.12B
Statement showing particulars of perquisites, other fringe benefits
or amenities and profits in lieu of salary with value thereof FORM
NO.12BA FORM NO.12BA
Statement showing particulars of claims by an employee for
deduction of tax under section
192 FORM NO.12BB
Application by a person for a certificate under section 197 and/or
206C(9) of the Income-tax
tax Act, 1961, for no deduction/collection of
tax or deduction of tax at a lower rate FORM NO.13
Application by a banking company for a certificate under section
195(3) of the Income-tax
tax Act, 1961, for receipt of interest and other
sums without deduction of tax FORM NO.15C
Information to be furnished for payments to t a nonresident
not being a company, or to a foreign company FORM NO. 15CA
Certificate of an accountant FORM NO. 15CB
Quarterly statement to be furnished by an authorised dealer in
respect of remittances made for the quarter of FORM NO. 15CC
Application by a person other than a banking company for a
certificate under section 195(3) of the Income-tax
Income Act, 1961, for
receipt of sums other than interest and dividends without
deduction of tax FORM NO.15D
Declaration under sub-sections
sections (1) and (1A) of section 197A of the
Income-tax
tax Act, 1961, to be made by an individual or a person (not
being a company or a firm) claiming certain receipts without
deduction of tax of tax FORM NO.15G
Declaration under sub-section
section (1C) of section 197A of the Income-
tax Act, 1961, to be made by an individual who is of the age of sixty-
sixty
five years or more claiming certain receipts without deduction of
tax FORM NO.15H
Declaration for non-deduction
deduction of tax at source to be furnished to
contractor under the second proviso to clause (i) of sub-section
sub (3)
of section 194C by sub- contractor not owning more than two
heavy goods carriages/trucks during the Financial Year FORM NO.15I

Particulars to be furnished by the Contractor under the third proviso

to clause (i) of sub-section(3)
(3) of section 194C FORM NO. 15J
Certificate under section 203 of the Income
Income-tax Act, 1961 for Tax
deducted at source on Salary FORM NO.16
Certificate under section 203 of the Income
Income-tax Act, 1961 for Tax
deducted at source FORM NO.16A
Certificate for tax deducted at source from income chargeable
under the head Salaries cum Return of income FORM NO.16AA
Certificate under section 203 of the Income
Income-tax Act, 1961 for tax
deducted at source FORM NO.16B
Statement of tax deducted
ed at source from contributions repaid to
employees in the case of an approved superannuation fund FORM NO.22
Annual return of Salaries under section 206 of the Income-tax
Income Act,
1961 for the ending year 31st March,_ FORM NO.24
TDS/TCS Book Adjustment Statement FORM NO.24G
Quarterly statement of deduction of tax under sub-section
sub (3) of
section 200 of the Income-tax
tax Act, 1961 in respect of salary for the
quarter ended June/September/December/March (tick which ever
applicable)...(year) FORM NO.24Q
Annual Return of deduction of tax under section 206 of Income-tax
Income
Act, 1961 in respect of all payments other than Salaries for the year
ending 31st March,_ FORM NO.26
Form for furnishing accountant certificate under the first proviso to
sub-section (1) of section 201 of the Income-tax
Income Act, 1961 FORM NO.26A
Form to be filed by the deductor, if he claims refund of sum paid
under Chapter XVII-B B of the Income-tax
Income Act, 1961 FORM NO.26B
Annual Return of deduction of tax under section 206 of Income-tax
Income
Act, 1961 in respect of all payments other than Salaries for the year
ending 31st March,_ FORM NO.26AS
Quarterly statement of deduction of tax under sub-section
sub (3) of
section 200 of the Income-taxtax Act, 1961 in respect of all payments
other than Salary for the quarter ended
June/September/December/March (tick whichever
applicable)...(year) FORM NO.26Q
Particulars required to be maintained for furnishing quarterly
return under section 206A FORM NO.26QA
Quarterly return under section 206A for the quarter ended
June/September/December/March (tick whichever applicable) of FORM
the Financial Year NO.26QAA
Challan cum statement of deduction of tax under section 194-IA
194 FORM NO.26QB
Form for furnishing information with the statement of
deduction/collection of tax at source (tick whichever is applicable)
filed on computer media for the period (From.to..(dd/mm/yyyy) FORM NO.27A
Form for furnishing information with the statement of collection of
tax at source filed on computer media for the period
ending...(dd/mm/yyyy) FORM NO.27B
Form for furnishing accountant certificate under first proviso to sub-
sub
section (6A) of section 206C of the Income-tax
Income Act, 1961 FORM NO.27BA
Declaration under sub-section
section (1A) of section 206C of the Income-
tax Act, 1961 to be made by a buyer for obtaining goods without
collection of tax FORM NO.27C
Certificate under section 206C of the Income-tax
Income Act, 1961 for Tax
collected at source FORM NO.27D
Annual return of collection of tax under section 206C
2 of I.T. Act,
1961 in respect of collections for the period ending.. FORM NO.27E
Quarterly statement of Tax Collection at Source under section 206C
of Income-tax
tax Act, 1961 for the quarter ended
June/September/December/March (tick whichever
applicable)...(year) FORM NO.27EQ
Quarterly statement of deduction of tax under sub-section
sub (3) of
section 200 of I.T. Act, 1961 in respect of payments other than
Salary made to non-residents
residents for the quarter ended
June/September/December/March (tick which ever applicable) FORM NO.27Q
Notice of demand under section 156 of the Income-tax
Income Act, 1961 for
payment of advance tax under sub-section
sub (3) or sub-section (4) of
section 210 FORM NO.28
Intimation to the Assessing Officer under section 210(5) regarding
the notice of demand under section 156 of the Income-tax
Income Act, 1961
for payment of advance tax under section 210(3)/210(4) of the Act FORM NO.28A
Report under Section 115JB of the Income-tax
Income Act, 1961 for
computing the book profits of the company FORM NO.2
NO.29B
Report under section 115JC of the Income-tax
Income Act, 1961 for
computing adjusted total income and minimum alternate tax of the
limited liability partnership FORM NO.29C
Claim for refund of tax FORM NO.30
Form of undertaking to be furnished under sub-section (1) of section
230 of the Income-tax
tax Act, 1961 FORM NO.30A
No Objection Certificate for a person not domiciled in India under
section 230(1) of the Income-tax
tax Act, 1961 FORM NO.30B
Form for furnishing the details under section 230(1A) of the
Income-tax Act,1961 FORM NO.30C
Application for a certificate under the first proviso to sub-section
sub
(1A) of section 230 of the Income-tax
Income Act, 1961 FORM NO.31
Clearance certificate under the first proviso to sub-section
sub (1A) of
section 230 of the Income-taxtax Act, 1961 FORM NO.33
Application for a certificate under section 230A(1) of the Income-tax
Income
Act, 1961 FORM NO.34A
Form of application for settlement of cases under section 245C(1) of
the Income-tax Act, 1961 FORM NO.34B
Form of application for obtaining an advance ruling under section
245Q(1) of the Income-tax
tax Act, 1961 FORM NO.34C
Form of application by a resident applicant seeking advance ruling
under section 245Q(1) of the Income-tax
Income Act, 1961 in relation to a
transaction undertaken or proposed
posed to be undertaken by him with a
non-resident FORM NO.34D

Form of application by a resident applicant referred to in section

245N(b)(iia) seeking advanceruling
ruling under section 245Q(1) of the
Income-tax
tax Act, 1961 in relation to a transactionundertaken
transaction or
proposed to be undertaken by him. FORM NO.34DA
Form of application by a person falling within such class or category
of persons as notified by Central Government in exercise of powers
conferred for obtaining and advance rulling u/s 245Q(1) of the
Income-tax Act, 1961 FORM NO.34E
Form of application for obtaining an advance ruling under section
245Q(1) of the Income-tax
tax Act, 1961 FORM NO.34EA
Form of application for giving effect to the terms of any agreement
under clause (h) of sub-section
section (2) of section 295 of the Income-tax
Act, 1961 FORM NO.34F
Appeal to the Commissioner of Income-tax
Income (Appeals) FORM NO.35
Form of appeal to the Appellate Tribunal FORM NO.36
Form of memorandum of cross-objections
cross to the Appellate Tribunal FORM NO.36A
Reference application under section 256(1) of the Income-
Income tax Act,
1961 FORM NO.37
Statement to be registered with the comptetent authority under
section 269AB(2) of the Income-tax
Income Act, 1961 FORM NO.37EE
Form of appeal to the Appellate Tribunal against order of competent
authority FORM NO.37F
Statement to be furnished to the registering officer under section
269P(1) of the Income-tax
tax Act, 1961 along with the instrument of
transfer FORM NO.37G
Fortnightly return under section 269P(2)(b) of the the Income-tax
Act, 1961, in respect of the documents registered FORM NO.37H
Statement of agreement for transfer of immovable property to be
furnished to the appropriate authority under section 269UC of the
Income-tax Act, 1961 FORM NO.37I
Register of income-taxtax practitioners maintained by the Chief
Commissioner or Commissioner of Income-tax..............
Income FORM NO.38
Form of application for registration as authorised income-
income tax
practitioner FORM NO.39
Certificate of registration FORM NO.40
Form of nomination FORM NO.40A
Form for modifying nomination FORM NO.40B
Application for recognition FORM NO.40C
Form for maintaining accounts of subscribers to a recognised
provident fund FORM NO.41
Appeal against refusal to recognise or withdrawal of recognition
from a provident fund FORM NO.42
Appeal against refusal to approve or withdrawal of approval from a
superannuation fund FORM NO.43
Appeal against refusal to approve or withdrawal of approval from a
gratuity fund FORM NO.44
Warrant of authorisation
sation under section 132 of the Income-tax
Income Act,
1961, and rule 112(1) of the Income-tax
Income Rules, 1962 FORM NO.45
Warrant of authorisation under the proviso to sub-section
sub (1) of
section 132 of the Income-tax
tax Act, 1961 FORM NO.45A
Warrant of authorisation under sub-section
sub (1A) of section 132 of
the Income-tax Act, 1961 FORM NO.45B
Warrant of authorisation under sub-section
sub (1) of section 132A of
the Income-tax Act, 1961 FORM NO.45C
Information to be furnished to the income
income-tax authority under
section 133B of the Income-tax
tax Act, 1961 FORM NO.45D
Application for information under clause (b) of sub-section
sub (1) of
section 138 of the Income-taxtax Act, 1961 FORM NO.46
Form for furnishing information under clause (b) of subsub-section (1)
of section 138 of the Income-taxtax Act, 1961 FORM NO.47
Form for intimating non-availability
availability of information under clause (b)
of sub-section
section (1) of section 138 of the Income-tax
Income Act, 1961 FORM NO.48
Refusal to supply information under clause (b) of sub-section
sub (1) of
section 138 of the Income-tax
tax Act, 1961 FORM NO.49
Application for allotment of Permanent Account Number under
section 139A of the Income-tax
tax Act, 1961 FORM NO.49A
Application for allotment of Permanent Account Number under
section 139A of the Income-taxtax Act, 1961 FORM NO.49AA
Form of application for allotment of Tax Deduction Account Number
under section 203A and Tax Collection Account Number under
section 206CA of the Income-tax
tax Act, 1961 FORM NO.49B
Annual Statement under section 285 of the Income-tax
Income Act, 1961
Act, 1961 FORM NO.49C
Statement to be furnished to the Assessing Officer under section
285B of the Income-tax
tax Act, 1961, in respect of production of a
cinematograph film FORM NO.52A
Application under section 281A(2) for obtaining a certified copy of
notice under section 281A(1)/281A(1A)/281A(1B), of the Income Income-
tax Act, 1961 FORM NO.54
Application for approval of an association or institution for purposes
of exemption under section 10(23), or continuance thereof for the
year.... FORM NO.55
Application for grant of exemption or continuance thereof under
section 10(23C)(iv)
and (v) for the year FORM NO.56
Application for approval of a Venture Capital Fund or a Venture
Capital Company FORM NO.56A
Application for approval of a Venture Capital Fund or a Venture
Capital Company FORM NO.56AA
Condensed financial information income statement FORM NO.56B
Condensed financial information Income statement FORM NO.56BA
Statement of assets and liabilities FORM NO.56C
Statement of assets and liabilities FORM NO.56CA
Application for approval under section 10(23G) of an enterprise
wholly engaged in the eligible business FORM NO.56E
Report under section 10A of the Income
Income-tax Act, 1961 FORM NO.56F
Particulars to be furnished under clause (b) of sub-section (1B) of
section 10A of the Income-tax
tax Act, 1961 FORM NO.56FF
Report under Section 10B of the Income-tax
Income Act, 1961 FORM NO.56G
Report under section 10BA of the Income-tax
Income Act, 1961 FORM NO.56H
Certificate under section 222 or 223 of the Income-tax Act, 1961 FORM NO.57
Certificate of expenditure by way of payment in respect of eligible
projects or schemes
notified under section 35AC
Certificate of expenditure incurred directly by a company in respect
of eligible projects
or schemes notified under section 35AC FORM NO.58B
Report to be submitted under clause (ii) of sub-section
sub (4) of section
35AC of the Income-tax
tax Act, 1961 to the National Committee by
an approved association or institution FORM NO.58C
Report to be submitted by a public
ublic sector company, local authority
or an approved association or institution under clause (ii) of
sub-section
section (5) of section 35AC of the Income-tax
Income Act,
1961 to the National Committee on a notified
eligible project or scheme FORM NO.58D
Application for approval of issue of public companies under section
88(2)(xvi) of the Income-tax
tax Act FORM NO.59
Application for approval of mutual funds investing in the eligible
issue of public companies under section 88(2)(xvii) of the Income-
Income
tax Act FORM NO.59A
Form of declaration to be filed by a person who does not have either
a permanent account number or General Index Register Number
and who makes payment in cash in respect of transaction specified
in clauses (a) to (h) of rule 114B FORM NO.60
Form of declaration to be filed by a person who has agricultural
income and is not in receipt of any other income chargeable to
income-tax
tax in respect of transactions specified in clauses (a) to (h)
of rule 114B FORM NO.61
Annual Information Return under section 285BA of the Income-tax
Act, 1961 FORM NO.61A
Statement of Reportable Account under sub-section
sub (1) section
285BA of the Income-tax
tax Act, 1961 FORM NO.61B
Statement to be furnished to the Assessing Officer designated under
rule 12B of the Income-tax
tax Rules, 1962, in respect of income
distributed by the Unit Trust of India FORM NO.63
Statement to be furnished to the Assessing Officer designated under
rule 12B of the Income-tax
tax Rules, 1962, in respect of income
distributed by a Mutual Fund FORM NO.63A
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 NO.62
Statement to be furnished in respect of income distributed by a
securitization trust FORM NO.63AA
Statement of income distributed by Venture Capital Company or a
Venture Capital Fund to be furnished under section 115U of the
Income-tax Act, 1961 FORM NO.64

Statement of income distributed by a business trust to be furnished

under section115UA
115UA of the Income-tax
Income Act, 1961 FORM NO.64A
Statement of income distributed by a business trust to be provided
to the unit holder
under section 115UA of the Income
Income-tax Act, 1961 FORM NO.64B
Statement of income paid or credited by investment fund to unit
holder under section 115UB of the Income-tax
Income Act, 1961 FORM NO.64C
Statement of income paid or credited by investment fund under
section 115UB of the Income-tax
tax Act, 1961 FORM NO.64D
Application for exercising/renewing option for the tonnage tax
scheme under sub-section
section (1) of section 115VP or sub-section
sub (1) of
section 115VR of the Income-tax
tax Act, 1961 FORM NO.65
Audit Report under clause (ii) of section 115VW of the Income-tax
Act, 1961 FORM NO.66
Audit Report under clause (ii) of section 115VW of the Income-tax
Income
Act, 1961 FORM NO. 66