INDIAN INCOME TAX

CONTENTS

1. SLAB RATES

2. DUE DATES

3. MINIMUM ALTERNATE TAX

4. ALTERNATE MINIMUM TAX

5. CHAPTER VI A DEDUCTIONS

6. INCOME TAX FORM DETAILS

 1. SLABS & TAX RATES FOR FY 2013-2014

INDIVIDUAL SENIOR CITIZEN SENIOR CITIZEN

RATES
RESIDENT (ABOVE 60 YEARS) (ABOVE 80 YEARS)
Upto Rs. 2,00,000/- Upto Rs. 2,50,000/- Upto Rs. 5,00,000/- Nil
Rs. 2,00,001/- to Rs. Rs. 2,50,001/- to Rs. -
10%
5,00,000/- 5,00,000/-
Rs. 5,00,001/- to Rs. Rs. 5,00,001/- to Rs. Rs. 5,00,001/- to Rs.
20%
10,00,000/- 10,00,000 10,00,000
Above Rs. Above Rs. Above Rs.
30%
10,00,000/- 10,00,000/- 10,00,000/-

 A surcharge of 10 per cent of the total tax liability is applicable where the total
income exceeds Rs 1,00,00,000.
 Education cess is applicable @ 3 per cent on income tax, inclusive of surcharge if there
is any.

1) For domestic companies having taxable income less than INR 1 crore (10 million):
Income is taxed at a flat rate of 30% with a 3% education cess.

2) For domestic companies having taxable income more than INR 1 crore (10 million):
Income is taxed at a flat rate of 30% with a 5% surcharge on tax and 3% education cess
on tax.

3) For domestic companies having taxable income more than INR 10 crore (10 million):
Income is taxed at a flat rate of 30% with a 10% surcharge on tax and 3% education cess
on tax.

4) For foreign companies:

a) Income is taxed at a flat rate of 50% with a 3% education cess in case of royalties
received from government and also fees for rendering technical services received from
government.
b) Income is taxed at a flat rate of 40% with a 3% education cess in case of other
situations.
Surcharge:
Taxable income more than INR 1 crore with a 2% surcharge on tax.
Taxable income more than INR 10 crore with a 5% surcharge on tax.
 2. DUE DATES

S.No. Particulars Form Applicable Due date

TDS Monthly ITNS – 281 7th of each month succeeding the
1. remittance month of deduction except for 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
6. Returns of 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
Companies 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
Other Assessees September 15th - 30%
- 1st Installment December 15th - 60%
- 2nd Installment March 15th - 100%
- 3m Installment
 DUE DATES

NATURE FORM & TIME LIMIT

In Form 35, within 30 or 45 days from the
 Appeal to Commissioner of Income-tax
date of receipt of the order to be
(Appeals)
appealed against.
In Form 36, within 60 days from the date
 Appeal to Income-tax Appelate Tribunal
of receipt of order to be appealed against.
 Filing of Memorandum of Cross In Form 36A, within 30 days from the
Objections date of receipt of the notice.
 PAYMENT OF DIVIDEND
Within 14 days from the date of
DISTRIBUTION TAX UNDER SECTION
declaration of dividend.
115-O
 Annual Information returns Before August 31 after the end of the year
Within 7 days from the end of the month
 Form 15H and Form 15-I
in which it is received.

3. MINIMUM ALTERNATE TAX

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

Procedure 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
3
under Income Tax Act, 1961
4 Compute Tax at 10% 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
Total Income is higher, then, the difference between the tax on Total Income and
6
the Tax on Book Profit as calculated shall be adjusted from the MAT credit
available under section 115JAA.
Procedure For computation of Book Profit
Particulars Rs. Rs.
Net Profit as per P & L A/c as per Part II & III of Schedule VI xxxxx

Add: If debited to P&L A/c

1. Income Tax paid/payable or provision for tax xxx
2. Amount credited to Reserves* xxx
3. Provision for unascertained liabilities xxx
4. Provision for losses of Subsidiary Companies xxx
5. Dividend paid or proposed xxx
6. Expenditure related to exempt incomes under xxx
section 10,11,12**
xxxx
7. Amount of depreciation xxx

Less: If credited to P&L A/c

1. Amount withdrawn from any Reserves or
xxx
Provisions
xxx
2. Income exempt under section 10, 11, 12**
3. Brought forward losses other than depreciation,
unabsorbed depreciation whichever is less, as per
xxx
books of accounts
4. Amount of deduction as computed under section xxx
80HHC, 80HHE, 80HHF
xxx
5. Profit derived from sick industrial undertaking
6. Depreciation debited excluding depreciation on xxx
revaluation of assets
7. Withdrawal from Revaluation Reserve to the extent
it does not exceed the amount of depreciation on
xxx
account of revaluation.
8. Income from Business in/services rendered from a
xxx xxxx
unit is SEZ xxx
9. Income of a developer from development of SEZ
Book Profit on which MAT is to be calculated xxxxx

* (except Reserve for Shipping business under section 33AC)

** (except 10(38), 10A, 10B)
 4. 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 under the heading
"C.—Deductions in respect of certain incomes" ; or
b. Section 10AA.

2. The provisions 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-clause (vii)
of clause (31) of section 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 +
deductions claimed under any section (other than section 80P) included in Chapter VI-A
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- BA.

Step 4: Compute the tax liability

where the regular income-tax payable for a previous year by a person (other than a
company) is less than the alternate minimum tax payable for such previous year, the
adjusted total income 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 AMT
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 unavailed 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. The other features of
the tax credit are:
(i) No interest shall be payable on the tax credit allowed;
(ii) Maximum period of carry forward is ten years;
(iii) The tax credit shall be subject to the adjustments in the assessments, as the case may
be.
 5. CHAPTER VI A DEDUCTIONS

SECTION NATURE OF DEDUCTION REMARKS

The premium must be deposited to keep in

100% premium paid or INR 1,00,000 force a contract for an annuity plan of the LIC
80CCC
whichever is less or any other insurer for receiving pension from
the fund.
The premium is to be paid by cheque and the
insurance scheme should be framed by the
Minimum of premium paid or Rs.
General Insurance Corporation of India &
15,000 (Rs. 20,000 in for senior citizen)
approved by the Central Govt. or any other
Additional deduction for insurance of
80D insurer and approved by the insurance
parents is available to the extent of Rs.
Regulatory & Development authority. The
20,000 (if the parents are senior
premium should be paid in respect of health
citizen) or Rs. 15,000 (in other case)
insurance of the assessee or his spouse and his
children’s.
Deduction of Rs.50,000/- in respect of
(a) expenditure incurred on medical
The handicapped dependent should be a
treatment,(including nursing),training
dependent relative suffering a permanent
and rehabilitation of handicapped
disability (including blindness) or mentally
dependant relative.(b) Payment or
retarded, as certified by a specified physician or
deposit to specified scheme for
psychiatrist.
maintenance of dependant
80DD
handicapped relative.
Note: A person with "Severe disability" means a
The dependant is a person with person with 80% or more of one or more
severe disability a deduction of disabilities as outlined in S.56(4) of the Persons
Rs.1,00,000/- shall be available under with Disabilities(Equal opportunities,
this section. Protection of Rights or Full participation) Act
1995.

Expenditure must be actually incurred by

W.e.f. 01.04.2004, deduction under
resident assessee on himself or dependent
this section shall be available to ht
relative for medical treatment of specified
extent of Rs.40,000/- or the amount
80DDB disease or ailment. The diseases have been
actually paid, whichever is less. The
specified in Rule 11DD. A certificate in form 10
deduction enhanced to 60,000/- in
I is to be furnished by the assessee from any
respect of senior citizens.
Registered Doctor.

Deduction in respect of repayment of

80E interest on loan taken for pursing Entire amount of interest paid.
higher studies
 The various donations specified in Sec. 80G are
Donation of certain funds, charitable eligible for deduction upto either 100% of 50%
80G
institutions etc. with or without restriction as provided in Sec.
80G

(1)Assessee or his spouse or minor child should

not own residential accommodation at the place
Deduction available is the least of (i) of employment.
Rent paid in excess of 10% of total (2) Assessee should not own residential
80GG
income(ii)Rs.2000 per month (iii)25% accommodation at any other place.
of total income (3)He should not be in receipt of house rent
allowance.

Deduction of Rs.50,000/- to an
individual who suffers from a
physical disability(including
blindness) or mental retardation.
Certificate should be obtained from a medical
80U authority in the form and manner prescribed.
The relevant rule is Rule 11D
The individual is a person with severe
disability, deduction of Rs.1,00,000/-
shall be available u/s 80U.

This section has been introduced w.e.f.

100% of royalty income or INR 3
80RRB
lakhs whichever is lower
100% of royalty or copyright income
80QQB
or INR 3 lakhs whichever is lower
01.4.2003. The assessee must be an individual
resident is India who is a patentee. The assessee
must furnish a certificate is the prescribed form
duly signed by the prescribed authority.
This section has been introduced w.e.f.
01.4.2004The assessee must be an individual
resident in India who derives such income is
exercise of his profession. To avail of this
deduction, the assessee must furnish a
certificate in the prescribed form along with the
return of income

Any Income by way of Interest on Savings

Interest received or Rs. 10,000
80TTA account (not time deposit) with a Bank, Co-
whichever is less
operative Bank or Post Office
 6. INCOME TAX FORMS

Return of income for block assessment FORM NO.2B

Report under section 32(1)(iia) of the Income-tax 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 Act,1961 FORM NO.3BA

Monthly statement to be furnished by a recognised association in respect of

transactions in which client codes have been modified after registering in the FORM NO.3BC
system for the month of…

Form of daily case register FORM NO.3C

Audit report under section 44AB of the Income-tax Act, 1961 in a case where the
accounts of the business or profession of a person have been audited under any FORM NO.3CA
other law
Audit report under section 44AB of the Income-tax Act, 1961, in the case of a
FORM NO.3CB
person referred to in clause (b) of sub-rule (1) of rule 6G
Statement of particulars required to be furnished under section 44AB of the
FORM NO.3CD
Income-tax Act, 1961

Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961 FORM NO.3CE

Application form for approval under sub-section (1) of section 35CCC of the
FORM NO.3CO
Income-tax Act, 1961
Form for notification of agricultural extension project under sub-section (1) of
FORM NO.3CP
section 35CCC of the Income-tax Act, 1961
Application form for approval under sub-section (1) of section 35CCD of the
FORM NO.3CQ
Income-tax Act, 1961
Form for notification of skill development project under sub-section (1) of
FORM NO.3CR
section
Report of an accountant to be furnished by an assessee under sub-section (3) of
section 50B of the Income -tax Act, 1961 relating to computation of capital gains FORM NO.3CEA
in case of slump sale
Report from an accountant to be furnished under section 92E relating to
FORM NO.3CEB
international transaction(s)

Application for a pre-filing meeting FORM NO.3CEC

Application for an Advance Pricing Agreement FORM NO.3CED

Application for withdrawal of APA request FORM NO.3CEE

Annual Compliance Report on Advance Pricing Agreement FORM NO.3CEF

Form for making the reference to the Commissioner by the Assessing Officer u/s
FORM NO.3CEG
144BA(1)

Form for returning the reference made under section 144BA FORM NO.3CEH

Form for recording the satisfaction by the Commissioner before making a

FORM NO.3CEI
reference to the Approving Panel under sub-section (4) of section 144BA

Application for Opting for Safe Harbour FORM NO.3CEFA

Application form from scientific and industrial research organisations for

FORM NO.3CF
approval under section 35 of the Income-tax Act
Order of approval of scientific research programme under section 35(2AA) of the
FORM NO.3CH
Income-tax Act, 1961
Receipt of payment for carrying out scientific research under section 35(2AA) of
FORM NO.3CI
the Income-tax Act, 1961
Report to be submitted by the prescribed authority to the Director General
(Income-tax Exemptions) after approval of scientific research programme under FORM NO.3CJ
section 35(2AA) of the Income-tax Act, 1961
Application form for entering into an agreement with the Department of
Scientific and Industrial Research for co-operation in in-house Research and FORM NO.3CK
Development facility and for audit of the accounts maintained for that facility
Report to be submitted by the prescribed authority to the Director General
FORM NO.3CL
(Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961
Application for notification of affordable housing project as specified business
FORM NO.3CN
under section 35AD

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 FORM NO.5A
bushes that have died or have become permanently useless on any land already
planted
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 FORM NO.5B
section 2 of the Income-tax Act, 1961

Audit report under section 142(2A) of the Income-tax Act, 1961 FORM NO.6B

Notice of demand under section 156 of the Income-tax Act, 1961 FORM NO.7

Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an

assessee claiming that identical question of law is pending before the High Court FORM NO.8
or the Supreme Court
Application for grant of approval or continuance thereof to a fund under section
FORM NO.9
10(23AAA) of the Income-tax Act, 1961

Notice of demand under section 156 of the Income-tax Act, 1961 FORM NO.10

Details of accounts under section 80G(5C)(v) of the Income-tax Act, 1961, for
FORM NO.10AA
providing relief to the victims of earthquake in Gujarat
Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of
FORM NO.10B
charitable or religious trusts or institutions

Declaration to be filed by the assessee claiming deduction under section 80GG FORM NO.10BA

Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of
any fund or trust or institution or any university or other educational institution
FORM NO.10BB
or any hospital or other medical institution referred to in sub-clause (iv) or sub-
clause (v) or sub-clause (vi) or sub-clause (via) of section 10(23C)
Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in
FORM NO.10BC
the case of an electoral trust

Audit report under section 80HH of the Income-tax Act, 1961 FORM NO.10C

Audit report under section 80HHA of the Income-tax Act, 1961 FORM NO.10CC

Audit report under section 80HHB of the Income-tax Act, 1961 FORM NO.10CCA

FORM
Audit report under section 80HHBA of the Income-tax Act, 1961
NO.10CCAA
Certificate to be issued by Export House/Trading House to the supporting FORM
manufacturer for purposes of clause (b) of sub-section (4A) of section 80HHC NO.10CCAB
Certificate to be issued by an undertaking in the Special Economic Zone to the
FORM
manufacturer undertaking referred to in sub-section (4C) of section 80HHC, for
NO.10CCABA
purposes of proviso to sub-section (4) of section 80HHC
FORM
Report under section 80HHC(4)/80HHC(4A) of the Income-tax Act, 1961
NO.10CCAC
FORM
Report under section 80HHD of the 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 FORM
by conversion of foreign exchange received from/on behalf of a foreign NO.10CCAE
tourist/group of tourist
FORM
Report under section 80HHE(4)/80HHE(4A) of the Income-tax Act, 1961
NO.10CCAF
Certificate to be issued by exporting company to the supporting software FORM
developer for the purposes of clause (ii) of sub-section (4A) of section 80HHE NO.10CCAG
Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income- FORM
tax Act, 1961 NO.10CCAH
FORM
Report under section 80HHF(4) of the Income-tax Act, 1961
NO.10CCAI

Audit report under sections 80-I(7)/80-IA(7)/80-IB FORM NO.10CCB

FORM
Audit report under section 80-IB(7A)
NO.10CCBA
FORM
Audit report under section 80-IB(14)
NO.10CCBB
FORM
Audit report under section 80-IA(11B)
NO.10CCBC

Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962 FORM NO.10CCC

Certificate under sub-section (3) of section 80QQB for Authors of certain books
FORM NO.10CCD
in receipt of Royalty income, etc.
Certificate under sub-section (2) of section 80RRB for Patentees in receipt of
FORM NO.10CCE
royalty income, etc.

Report under section 80LA(3) of the Income-tax Act, 1961 FORM NO.10CCF

Report under section 80JJAA of the Income-tax Act, 1961 FORM NO.10DA

Form for evidence of payment of securities transaction tax on transations

FORM NO.10DB
entered in a recognised stock exchange 1961
Form for evidence of payment of securities transaction tax on transations tax on
FORM NO.10DC
transactions of sale of unit of equity oriented fund to the mutual fund
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
FORM NO.10E
in a company, co-operative society, local authority, university,
institution,association/body
Information to be provided under sub-section (5) of section 90 or sub-section (5)
FORM NO.10F
of section 90A of the Income-tax Act, 1961
Application for Certificate of residence for the purposes of an agreement under
FORM NO.10FA
section 90 and 90A of the Income-tax Act, 1961

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
FORM NO.10FC
financial institution located in a notified jurisdictional area
Application for grant of approval or continuance thereof to institution or fund
FORM NO.10G
under section 80G(5)(vi) of the Income-tax Act, 1961

Certificate of foreign inward remittance FORM NO.10H

Form of certificate under second proviso to section 80-O of the Income-tax Act,
FORM NO.10HA
1961

Certificate of prescribed authority for the purposes of section 80DDB FORM NO.10I

Certificate of the medical authority for certifying person with disability, severe
disability, autism, cerebral palsy and multiple disability for purposes of section FORM NO.10IA
80DD and section 80U

Application for registration of a firm for the purposes of the Income-tax Act,1961 FORM NO.11

Application for registration of a firm for the purposes of the Income-tax Act,1961 FORM NO.11A

Declaratiion under section 184(7) of the Income-tax Act,1961 for continuation of

FORM NO.12
registration
Communication under clause (b) of Explanation below section 185(1) of the
FORM NO.12A
Income -tax Act, 1961, regarding partner who is benamidar
Form for furnishing details of income u/s 192(2) for the year ending 31st
FORM NO.12B
March,....
Statement showing particulars of perquisites, other fringe benefits or amenities
FORM NO.12BA
and profits in lieu of salary with value thereof
Application by a person for a certificate under section 197 and/or 206C(9) of the
Income-tax Act, 1961, for no deduction/collection of tax or deduction of tax at a FORM NO.13
lower rate
Application by a banking company for a certificate under section 195(3) of the
Income-tax Act, 1961, for receipt of interest and other sums without deduction of FORM NO.15C
tax
Application by a person other than a banking company for a certificate under
section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest FORM NO.15D
and dividends without deduction of tax of tax
Declaration under sub-sections (1) and (1A) of section 197A of the Income-tax
Act, 1961, to be made by an individual or a person (not being a company or a FORM NO.15G
firm) claiming certain receipts without deduction of tax of tax
Declaration under sub-section (1C) of section 197A of the Income-tax Act, 1961,
to be made by an individual who is of the age of sixty-five years or more FORM NO.15H
claiming certain receipts without deduction of tax
Declaration for non-deduction of tax at source to be furnished to contractor
under the second proviso to clause (i) of sub-section (3) of section 194C by sub-
FORM NO.15I
contractor not owning more than two heavy goods carriages/trucks during the
Financial Year
Particulars to be furnished by the Contractor under the third proviso to clause (i)
of sub-section (3) of section 194C for the Financial Year (Assessment FORM NO.15J
Year )
Information to be furnished for payments, chargeable to tax, to a non-resident
FORM NO.15CA
not being a company, or to a foreign company

Certificate of an accountant FORM NO.15CB

Certificate under section 203 of the Income-tax Act, 1961 for Tax deducted at
FORM NO.16
source on Salary
Certificate under section 203 of the Income-tax Act, 1961 for Tax deducted at
FORM NO.16A
source
Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at
FORM NO.16B
source
Statement of tax deducted at source from contributions repaid to employees in
FORM NO.22
the case of an approved superannuation fund
Annual return of Salaries under section 206 of the Income-tax Act, 1961 for the
FORM NO.24
year ending 31st March,_

TDS/TCS Book Adjustment Statement FORM NO.24G

Quarterly statement of deduction of tax under sub-section (3) of section 200 of

the Income-tax Act, 1961 in respect of salary for the quarter ended FORM NO.24Q
June/September/December/March (tick which ever applicable)...(year)
Annual Return of deduction of tax under section 206 of Income-tax Act, 1961 in
FORM NO.26
respect of all payments other than Salaries for the year ending 31st March,_
Form for furnishing accountant certificate under the first proviso to sub-section
FORM NO.26A
(1) of section 201 of the Income-tax Act, 1961
Form to be filed by the deductor, if he claims refund of sum paid under Chapter
FORM NO.26B
XVII-B of the Income-tax Act, 1961
Annual Return of deduction of tax under section 206 of Income-tax Act, 1961 in
FORM NO.26AS
respect of all payments other than Salaries for the year ending 31st March,_
Quarterly statement of deduction of tax under sub-section (3) of section 200 of
the Income-tax Act, 1961 in respect of all payments other than Salary for the
FORM NO.26Q
quarter ended June/September/December/March (tick whichever
applicable)...(year)
Particulars required to be maintained for furnishing quarterly return under
FORM NO.26QA
section 206A

Challan –cum – statement of deduction of tax under section 194-IA FORM NO.26QB

Quarterly return under section 206A for the quarter ended

FORM
June/September/December/March (tick whichever applicable) of the Financial
NO.26QAA
Year
Form for furnishing information with the statement of deduction/collection of
tax at source (tick whichever is applicable) filed on computer media for the FORM NO.27A
period (From.to..(dd/mm/yyyy)
Form for furnishing information with the statement of collection of tax at source
FORM NO.27B
filed on computer media for the period ending...(dd/mm/yyyy)
Form for furnishing accountant certificate under first proviso to sub-section (6A)
FORM NO.27BA
of section 206C of the Income-tax Act, 1961
Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961
FORM NO.27C
to be made by a buyer for obtaining goods without collection of tax
Certificate under section 206C of the Income-tax Act, 1961 for Tax collected at
FORM NO.27D
source
Annual return of collection of tax under section 206C of I.T. Act, 1961 in respect
FORM NO.27E
of collections for the period ending..
Quarterly statement of Tax Collection at Source under section 206C of Income-
tax Act, 1961 for the quarter ended June/September/December/March (tick FORM NO.27EQ
whichever applicable)...(year)
Quarterly statement of deduction of tax under sub-section (3) of section 200 of
I.T. Act, 1961 in respect of payments other than Salary made to non-residents for
FORM NO.27Q
the quarter ended June/September/December/March (tick which ever
applicable) (year)
Notice of demand under section 156 of the Income-tax Act, 1961 for payment of
FORM NO.28
advance tax under sub-section (3) or sub-section (4) of section 210
Intimation to the Assessing Officer under section 210(5) regarding the notice of
demand under section 156 of the Income-tax Act, 1961 for payment of advance FORM NO.28A
tax under section 210(3)/210(4) of the Act
Report under Section 115JB of the Income-tax Act, 1961 for computing the book
FORM NO.29B
profits of the company
Report under section 115JC of the Income-tax Act, 1961 for computing adjusted
FORM NO.29C
total income and minimum alternate tax of the limited liability partnership

Claim for refund of tax FORM NO.30

Form of undertaking to be furnished under sub-section (1) of section 230 of the

FORM NO.30A
Income-tax Act, 1961
No Objection Certificate for a person not domiciled in India under section 230(1)
FORM NO.30B
of the Income-tax Act, 1961
Form for furnishing the details under section 230(1A) of the Income-tax Act,
FORM NO.30C
1961
Application for a certificate under the first proviso to sub-section (1A) of section
FORM NO.31
230 of the Income-tax Act, 1961
Clearance certificate under the first proviso to sub-section (1A) of section 230 of
FORM NO.33
the Income-tax Act, 1961

Application for a certificate under section 230A(1) of the Income-tax Act, 1961 FORM NO.34A

Form of application for settlement of cases under section 245C(1) of the Income-
FORM NO.34B
tax Act, 1961
Form of application for obtaining an advance ruling under section 245Q(1) of the
FORM NO.34C
Income-tax Act, 1961
Form of application by a resident applicant seeking advance ruling under
section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction FORM NO.34D
undertaken or proposed to be undertaken by him with a non-resident
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 FORM NO.34E
and advance rulling u/s 245Q(1) of the Income-tax Act, 1961
Form of application for obtaining an advance ruling under section 245Q(1) of the
FORM NO.34EA
Income-tax Act, 1961
Form of application for giving effect to the terms of any agreement under clause
FORM NO.34F
(h) of sub-section (2) of section 295 of the Income-tax Act, 1961

Appeal to the Commissioner of Income-tax (Appeals) FORM NO.35

Form of appeal to the Appellate Tribunal FORM NO.36

Reference application under section 256(1) of the Income- tax Act, 1961 FORM NO.37

Statement to be registered with the comptetent authority under section 269AB(2)

FORM NO.37EE
of the Income-tax Act, 1961

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

FORM NO.37G
Income-tax Act, 1961 along with the instrument of transfer
Fortnightly return under section 269P(2)(b) of the the Income-tax Act, 1961, in
FORM NO.37H
respect of the documents registered
Statement of agreement for transfer of immovable property to be furnished to
FORM NO.37I
the appropriate authority under section 269UC of the Income-tax Act, 1961
Register of income-tax practitioners maintained by the Chief Commissioner or
FORM NO.38
Commissioner of Income-tax..............

Form of application for registration as authorised 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

FORM NO.42
provident fund
Appeal against refusal to approve or withdrawal of approval from a
FORM NO.43
superannuation fund
Appeal against refusal to approve or withdrawal of approval from a gratuity
FORM NO.44
fund
Warrant of authorisation under section 132 of the Income-tax Act, 1961, and rule
FORM NO.45
112(1) of the Income-tax Rules, 1962
Warrant of authorisation under the proviso to sub-section (1) of section 132 of
FORM NO.45A
the Income-tax Act, 1961
Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax
FORM NO.45B
Act, 1961
Warrant of authorisation under sub-section (1) of section 132A of the Income-tax
FORM NO.45C
Act, 1961
Information to be furnished to the income-tax authority under section 133B of
FORM NO.45D
the Income-tax Act, 1961
Application for information under clause (b) of sub-section (1) of section 138 of
FORM NO.46
the Income-tax Act, 1961
Form for furnishing information under clause (b) of sub-section (1) of section 138
FORM NO.47
of the Income-tax Act, 1961
Form for intimating non-availability of information under clause (b) of sub-
FORM NO.48
section (1) of section 138 of the Income-tax Act, 1961
Refusal to supply information under clause (b) of sub-section (1) of section 138
FORM NO.49
of the Income-tax Act, 1961
Application for allotment of Permanent Account Number under section 139A of
FORM NO.49A
the Income-tax Act, 1961
Application for allotment of Permanent Account Number under section 139A of
FORM NO.49AA
the Income-tax Act, 1961
Form of application for allotment of Tax Deduction Account Number under
section 203A and Tax Collection Account Number under section 206CA of the FORM NO.49B
Income-tax Act, 1961

Annual Statement under section 285 of the Income-tax Act, 1961 Act, 1961 FORM NO.49C

Statement to be furnished to the Assessing Officer under section 285B of the

FORM NO.52A
Income-tax Act, 1961, in respect of production of a cinematograph film
Application under section 281A(2) for obtaining a certified copy of notice under
FORM NO.54
section 281A(1)/281A(1A)/281A(1B), of the Income-tax Act, 1961
Application for approval of an association or institution for purposes of
FORM NO.55
exemption under section 10(23), or continuance thereof for the year....
Application for approval of a Venture Capital Fund or a Venture Capital
FORM NO.56A
Company
Application for approval of a Venture Capital Fund or a Venture Capital
FORM NO.56AA
Company

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

FORM NO.56E
in the eligible business

Report under section 10A of the Income-tax Act, 1961 FORM NO.56F

Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of

FORM NO.56FF
the Income-tax Act, 1961

Report under Section 10B of the Income-tax Act, 1961 FORM NO.56G

Report under section 10BA of the Income-tax Act, 1961 FORM NO.56H

Certificate under section 222 or 223 of the Income-tax Act, 1961 FORM NO.57

Application for approval of issue of public companies under section 88(2)(xvi) of

FORM NO.59
the Income-tax Act
Application for approval of mutual funds investing in the eligible issue of public
FORM NO.59A
companies under section 88(2)(xvii) of the Income-tax Act
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
FORM NO.60
payment in cash in respect of transaction specified in clauses (a) to (h) of rule
114B
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 in respect of FORM NO.61
transactions specified in clauses (a) to (h) of rule 114B

Annual Information Return under section 285BA of the Income-tax Act, 1961 FORM NO.61A

Certificate from the principal officer of the amalgamated company and duly
verfied by an accountant regarding achievement of the prescribed level of FORM NO.62
production and continuance of such level of prduction in subsequent years
Statement to be furnished to the Assessing Officer designated under rule 12B of
the Income-tax Rules, 1962, in respect of income distributed by the Unit Trust of FORM NO.63
India
Statement to be furnished to the Assessing Officer designated under rule 12B of
FORM NO.63A
the Income-tax Rules, 1962, in respect of income distributed by a Mutual Fund
Statement to be furnished in respect of income distributed by a securitization
FORM NO.63AA
trust
Statement of income distributed by Venture Capital Company or a Venture
FORM NO.64
Capital Fund to be furnished under section 115U of the Income-tax Act, 1961
Application for exercising/renewing option for the tonnage tax scheme under
FORM
sub-section (1) of section 115VP or sub-section (1) of section 115VR of the
NO.65(New)
Income-tax Act, 1961

Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961 FORM NO.66

Application for opening an account under the Capital Gains Accounts Scheme,
FORM NO. A
1988
Application for conversion of accounts under the Capital Gains Accounts
FORM NO. B
Scheme, 1988
Application for withdrawal of amount from account-A under the Capital Gains
FORM NO. C
Accounts Scheme, 1988
Details regarding the manner and extent of utilisation of the amount withdrawn
FORM NO. D
from account under the Capital Gains Accounts Scheme, 1988
Form of nomination under the Capital Gains Accounts Scheme, 1988 FORM NO. E

Application for cancellation or change of nomination previously made in respect

FORM NO. F
of account under the Capital Gains Accounts Scheme, 1988
Application for closing the account under the Capital Gains Accounts Scheme,
FORM NO. G
1988 by the depositor
Application for closing the account under the Capital Gains Accounts Scheme,
FORM NO. H
1988, by the nominee/legal heir of the deceased depositor