Central Board of Direct Taxes, E-Filing Project: Forms - Instruction Document

Central Board of Direct Taxes,
e-Filing Project
Forms - Instruction Document
Directorate of Income Tax (Systems)

E-2, A.R.A. Centre, Ground Floor
Jhandewalan Extension
New Delhi – 110055
CBDT_e-Filing_Forms_Instructions
Contents
1 Purpose ......................................................................................................... 3
2 User Type-wise Forms details ........................................................................... 3
2.1 Forms applicable for Individuals .................................................................. 3
2.2 Forms applicable for HUF ........................................................................... 9
2.3 Forms applicable for Firm ......................................................................... 14
2.4 Forms applicable for Company .................................................................. 21
2.5 Forms applicable for AOP/BOI/Trust/AJP/LA ............................................... 30
2.6 Forms applicable for Tax Deductor & Tax Collector ...................................... 37
2.7 Forms applicable for External Agency ........................................................ 39
3 How to access the Forms ............................................................................... 39
3.1 ONLINE Forms ........................................................................................ 39
3.2 OFFLINE Forms ....................................................................................... 40
4 Standard Formats & Features ......................................................................... 40
4.1 Facility to Import CSV.............................................................................. 40
4.1.1 Option 1 – Import CSV ...................................................................... 40
4.1.2 Option 2 – Fill Data ........................................................................... 41
4.2 Save draft .............................................................................................. 41
4.3 Open ..................................................................................................... 41
4.4 Preview ................................................................................................. 41
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1 Purpose
The purpose of this document is to guide the assessees on How to fill the data in Forms
other than ITR (Income Tax Return) which are made available in e-Filing portal.
2 User Type-wise Forms details

The applicable Form(s) to a particular assessee can be identified based on the status of
such assessee. The details like Form Name, Description, Online/Offline, Due date for
submission and Mandatory DSC/EVC are mentioned in below tables.
2.1 Forms applicable for Individuals

The Forms applicable for Individual users are as follows.
Due Date for DSC/EVC

S.No. Form Description Online Offline
Submission Mandatory
1 Form 1 Statement of Specified YES YES 30th June of DSC or EVC
(Equalisation Services - Equalisation immediately is
levy) levy Rules, 2016 following Financial mandatory
Year
2 Form 3 Appeal to the YES NO 30 days from the DSC or EVC

(Equalisation Commissioner of date of receipt of is
levy) Income-tax (Appeals)- the order of the mandatory
Equalisation levy A.O.
Rules, 2016
3 Form 3AC Audit report under YES NO Form is to be filed DSC is
section 33AB(2) along with return of mandatory
income
[Due date specified
u/s 139(1)]
4 Form 3AD Audit Report under YES NO Form is to be filed DSC is

section 33ABA(2) along with return of mandatory
income
[Due date specified
u/s 139(1)]
5 Form 3AE Audit report under YES NO Form is to be filed DSC is

section 35D(4)/35E(6) along with return of mandatory
of the Income-tax Act, income
1961 [Due date specified
u/s 139(1)]
6 Form 3CA- Audit report under NO YES 30th September of DSC is

3CD section 44AB of the the Assessment mandatory
Income-tax Act,1961 Year
in a case where the
accounts of the
business or profession
of a person have been
audited under any
other law
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7 Form 3CB- Audit report under NO YES 30th September of DSC is

Income-tax Act,1961, Year
in the case of a person
referred to in clause
(b) of sub-rule (1) of
rule 6G
8 Form 3CE Audit Report under YES NO Form is to be filed DSC is

sub-section (2) of along with return of mandatory
section 44DA of the income
Income-tax Act, 1961 [Due date specified
u/s 139(1)]
9 Form 3CEA Report of an YES NO Form is to be filed DSC is

accountant to be along with return of mandatory
furnished by an income
assessee under sub- [Due date specified
section (3) of section u/s 139(1)]
50B of the Income-tax
Act, 1961 relating to
computation of capital
gains in case of slump
sale
10 Form 3CEB Report from an NO YES 30th November of DSC is

accountant to be the Assessment mandatory
furnished under Year
section 92E relating to
international
transaction(s) and
specified domestic
transaction(s)
11 Form 3CEJ Report from an YES NO 30th day of DSC is

accountant to be November of AY mandatory
furnished for purposes
of section 9A relating
to arm's length price
in respect of the
remuneration paid by
an eligible investment
fund to the fund
manager
12 Form 3CEK Annual Statement YES NO Within 90 days DSC is

under section 9A of from the end of the mandatory
the Income-tax Act, Financial Year
1961
13 Form 3CFA Form for Opting for YES NO As specified u/s DSC or EVC
taxation of income by 139(1) is
way of royalty in mandatory
respect of Patent
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14 Form 6B Audit report under NO YES 180 days from the DSC is
section 142(2A) of the date on which mandatory
Income-tax Act, 1961 direction u/s
142(2A)
15 Form 8 Declaration under YES NO Not Applicable No

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 or the
Supreme Court
16 Form 9 Application for grant YES NO Not Applicable No

of approval or
continuance thereof to
a fund under section
10(23AAA) of the
17 Form 9A Application for YES NO As specified u/s DSC or EVC

exercise of option 139(1) is
under clause (2) of mandatory
the Explanation to
sub-section (1) of
section 11 of the
18 Form 10 Statement to be YES NO As specified u/s DSC or EVC

furnished to the 139(1) is
Assessing mandatory
Officer/Prescribed
Authority under sub-
section (2) of section
11 of the Incomer-tax
Act, 1961
19 Form 10A Application for YES NO Not Applicable No

registration of
charitable or religious
trust or institution
under clause (aa) of
sub-section (1) of
section 12A of the
20 Form 10B Audit report under NO YES Form is to be filed DSC is

section 12A(b) of the along with return of mandatory
Income-tax Act, 1961, income
in the case of [Due date specified
charitable or religious u/s 139(1)]
trusts or institutions
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21 Form 10BA Declaration to be filed YES NO Form is to be filed No

by the assessee along with return of
claiming deduction income
under section 80GG [Due date specified
u/s 139(1)]
22 Form 10BB Audit report under NO YES Form is to be filed DSC is

section 10(23C) of the along with return of mandatory
Income Tax Act, 1961 income
in the case of any [Due date specified
fund or trust or u/s 139(1)]
institution or any
university etc.
referred to in sub-
clause (iv) or sub-
clause (v) or sub-
clause (vi) or sub-
clause (via) of section
10(23C).
23 Form 10CCB Audit report under YES NO Form is to be filed DSC is

sections 80-I(7)/80- along with return of mandatory
IA(7)/80-IB/80-IC income
[Due date specified
u/s 139(1)]
24 Form Audit report under YES NO Form is to be filed DSC is

10CCBBA section 80-ID(3)(iv) along with return of mandatory
income
[Due date specified
u/s 139(1)]
25 Form 10CCBC Audit report under YES NO Form is to be filed DSC is

section 80-IB(11B) along with return of mandatory
income
[Due date specified
u/s 139(1)]
26 Form Report of accountant YES NO Form is to be filed DSC is

10CCBD under section 80- along with return of mandatory
IB(11C) income
[Due date specified
u/s 139(1)]
27 Form 10CCC Certificate under sub- YES NO Form is to be filed DSC is

rule (3) of rule 18BBE along with return of mandatory
of the Income-tax income
Rules, 1962 [Due date specified
u/s 139(1)]
28 Form 10CCD Certificate under sub- YES NO Form is to be filed No

section (3) of section along with return of
80QQB for Authors of income
certain books in [Due date specified
receipt of Royalty u/s 139(1)]
income, etc.
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29 Form 10CCE Certificate under sub- YES NO Form is to be filed No

section (2) of section along with return of
80RRB for Patentees income
in receipt of royalty [Due date specified
income, etc. u/s 139(1)]
30 Form 10DA Report under section YES NO Form is to be filed DSC is

80JJAA of the Income- along with return of mandatory
tax Act, 1961 income
[Due date specified
u/s 139(1)]
31 Form 10E Form for furnishing YES NO Form is to be filed No

particulars of income along with return of
u/s 192(2A) for the income
year ending 31st [Due date specified
March, for claiming u/s 139(1)]
relief u/s 89(1) by a
Government servant
/an employee in a
company, co-
operative society,
local authority,
university, institution,
association/body
32 Form 10G Application for grant YES NO No time limit has No

of approval or been prescribed
institution or fund
under section
80G(5)(vi) of the
33 Form 10H Certificate of foreign YES NO Form is to be filed No

inward remittance along with return of
income
[Due date specified
u/s 139(1)]
34 Form 15CA Information to be YES YES No time limit has Yes if DSC
furnished for been prescribed is
payments to a non- registered
resident not being a in e-Filing
company, or to a portal.
foreign company
35 Form 15CB Certificate of an NO YES No time limit has DSC is
accountant been prescribed mandatory
36 Form 15CC Quarterly statement NO YES Within 15 days DSC is

to be furnished by an from the end of the mandatory
authorised dealer in quarter
respect of remittances
made for the quarter
of a Financial Year
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37 Form 29C Report under section YES YES Form is to be filed DSC is
115JC of the Income- along with return of mandatory
tax Act, 1961 for income (upload by
computing Adjusted [Due date specified CA)
Total Income and u/s 139(1)]
Alternate Minimum
Tax of the person
other than a company
38 Form 35 Appeal to the YES NO Within 30 days of DSC or EVC
Commissioner of date of service of is
Income-tax (Appeals) order. mandatory
39 Form 40C Application for YES NO No time limit has No

recognition of a been prescribed
recognised provident
funds
40 Form 41 Form for maintaining YES NO 15th day of June in No

accounts of each year or as
subscribers to a date fixed by AO
fund
41 Form 49C Annual Statement YES NO Within 60 days DSC is
under section 285 of from the end of the mandatory
the Income-tax financial year i.e.,
Act,1961 30th May
42 Form 52A Statement to be YES NO Within 30 days of No

furnished to the completion of film,
Assessing Officer or 30th April,
under section 285B of whichever is earlier
the Income-tax Act,
1961, in respect of
production of a
cinematograph film
43 Form 56 Application for Grant YES NO Not Applicable No

of Exemption or
continuance thereof
under section
10(23C)(iv) and (v)
for the year....
44 Form 56D Application for grant YES NO Not Applicable No
of exemption or
continuance thereof
under section
10(23C)(vi) and (via)
for the year....
45 Form 56F Report under section YES NO Form is to be filed DSC is
10A of the Income-tax along with return of mandatory
Act, 1961 income
[Due date specified
u/s 139(1)]
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46 Form 56FF Particulars to be YES NO Form is to be filed No

furnished under clause along with return of
(b) of sub-section income
(1B) of section 10A of [Due date specified
the Income-tax Act, u/s 139(1)]
1961
47 Form 67 Statement of income YES NO As specified u/s DSC or EVC

from a country or 139(1) is
specified territory [Form 67 shall mandatory
outside India and precede filing of
Foreign Tax Credit Return of Income]
2.2 Forms applicable for HUF

The Forms applicable for HUF users are as follows.

Year

Rules, 2016

section 33AB(2) along with return mandatory
of income
[Due date
specified u/s
139(1)]

section 33ABA(2) along with return mandatory
of income
[Due date
specified u/s
139(1)]

section 35D(4)/35E(6) along with return mandatory
of the Income-tax Act, of income
1961 [Due date
specified u/s
139(1)]

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in a case where the

accounts of the
audited under any
other law

rule 6G

sub-section (2) of along with return mandatory
section 44DA of the of income
Income-tax Act, 1961 [Due date
specified u/s
139(1)]

accountant to be along with return mandatory
furnished by an of income [Due
assessee u/s 50B(3) date specified u/s
of the Income-tax Act, 139(1)]
1961 relating to
sale

international
transaction(s) and
specified domestic
transaction(s)

in respect of the
fund to the fund
manager

under section 9A of from the end of mandatory
the Income-tax Act, the Financial Year
1961
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respect of Patent
142(2A)

to be made by an
Supreme Court

of approval or
10(23AAA) of the

the Explanation to
sub-section (1) of
section 11 of the
Income-tax Act, 1961.

Assessing mandatory
Officer/Prescribed
Act, 1961

registration of
sub-section (1) of
section 12A of the

section 12A(b) of the along with return mandatory
Income-tax Act, 1961, of income
in the case of
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charitable or religious [Due date

trusts or institutions specified u/s
139(1)]

section 10(23C) of the along with return mandatory
in the case of any [Due date
fund or trust or specified u/s
institution or any 139(1)]
university or other
educational institution
or any hospital or
other medical
institution referred to
in sub-clause (iv) or
sub- clause (v) or
sub-clause (vi) or sub-
10(23C).

sections 80-I(7)/80- along with return mandatory
IA(7)/80-IB/80-IC of income
[Due date
specified u/s
139(1)]
10CCBBA section 80-ID(3)(iv) along with return mandatory
of income
[Due date
specified u/s
139(1)]
section 80-IB(11B) along with return mandatory
of income
[Due date
specified u/s
139(1)]
25 Form 10CCBD Report of accountant YES NO Form is to be filed DSC is
under section 80- along with return mandatory
IB(11C) of income
[Due date
specified u/s
139(1)]
rule (3) of rule 18BBE along with return mandatory
of the Income-tax of income
Rules, 1962 [Due date
specified u/s
139(1)]
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80JJAA of the Income- along with return mandatory
tax Act, 1961 of income
[Due date
specified u/s
139(1)]
institution or fund u/s
80G(5)(vi) of the
29 Form 15CA Information to be YES YES No time limit has Yes if DSC
foreign company

to be furnished by an from the end of mandatory
authorised dealer in the quarter
of ..... of .....
(Financial Year)
115JC of the Income- along with return mandatory
tax Act, 1961 for of income (upload by
computing Adjusted [Due date CA)
Total Income and specified u/s
Alternate Minimum 139(1)]
Tax of the person


funds

fund
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under section 285 of from the end of mandatory
the Income-tax the financial year
Act,1961 i.e., 30th May

under section 285B of whichever is
the Income-tax Act, earlier
1961, in respect of
production of a
cinematograph film

of Exemption or
continuance thereof
under section
10(23C)(iv) and (v)
for the year....

of exemption or
continuance thereof
under section
for the year....

10A of the Income-tax along with return mandatory
Act, 1961 of income [Due
date specified u/s
139(1)]
furnished under clause along with return
(b) of sub-section of income
(1B) of section 10A of [Due date
the Income-tax Act, specified u/s
1961 139(1)]

from a country or 139(1) [Form 67 is
specified territory shall precede filing mandatory
outside India and of Return of
Foreign Tax Credit Income]
2.3 Forms applicable for Firm

The Forms applicable for Firm users are as follows.

levy) levy Rules, 2016 mandatory
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following Financial
Year

Rules, 2016

of income
[Due date
specified u/s
139(1)]

of income
[Due date
specified u/s
139(1)]

1961 [Due date
specified u/s
139(1)]

in a case where the
accounts of the
audited under any
other law

rule 6G

specified u/s
139(1)]
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furnished by an of income [Due
assessee under sub- date specified u/s
section (3) of section 139(1)]
sale

international
transaction(s) and
specified domestic
transaction(s)

in respect of the
fund to the fund
manager
1961
respect of Patent
14 Form 3CF-I Application Form for YES NO At any time during No

approval under clause the Financial Year
(ii) or clause (iii) of immediately
sub-section (1) of preceding the
section 35 of the assessment Year
Income-tax Act, 1961 from which
in the case of a approval is sought
research association
15 Form 3CF-II Application Form for YES NO At any time during No

sub-section (1) of preceding the
section 35 of the assessment Year
Income-tax Act, 1961 from which
in the case of a approval is sought.
University, College or
other Institution
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16 Form 3CLA Report from an YES NO As specified u/s DSC is

accountant to be 139(1) mandatory
furnished under sub-
section (2AB) of
section 35 of the Act
relating to in-house
scientific research and
development facility
142(2A)
to be made by an
Supreme Court

of approval or
10(23AAA) of the
the Explanation to
sub-section (1) of
section 11 of the

Assessing mandatory
Officer/Prescribed
Act, 1961

registration of
sub-section (1) of
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section 12A of the


in the case of [Due date
charitable or religious specified u/s
trusts or institutions 139(1)]
university or other
or any hospital or
other medical
sub- clause (v) or
10(23C).

[Due date
specified u/s
139(1)]
of income
[Due date
specified u/s
139(1)]

of income
[Due date
specified u/s
139(1)]

IB(11C) of income
[Due date
specified u/s
139(1)]
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specified u/s
139(1)]
30 Form 10CCF Report under section YES NO Form is to be filed DSC is

80LA(3) of the along with return mandatory
Income-tax Act, 1961 of income [Due
date specified u/s
139(1)]
[Due date
specified u/s
139(1)]

institution or fund
under section
80G(5)(vi) of the
33 Form 10-IB Application for YES NO Not specified DSC or EVC

exercise of option is
under sub-section (4) mandatory
of section 115BA of the
Income - tax Act,1961
34 Form 15CA Information to be YES NO No time limit has Yes if DSC

foreign company


of ..... of .....
(Financial Year)
37 Form 29B Report under Section YES YES As specified u/s DSC is
115JB of the Income- 139(1) [Form is to mandatory
tax Act, 1961 for be filed along with
computing the book return of income]
profits of the company
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tax Act, 1961 for of income
computing Adjusted [Due date
Tax of the person

funds

fund
43 Form 49D Information and YES NO Within 90 days DSC is
documents to be from the end of mandatory
furnished by an Indian the Financial Year
concern under section AND
285A Within 90 days
from the end of
the Transaction
1961, in respect of
production of a
cinematograph film
of Exemption or
continuance thereof
under section
10(23C)(iv) and (v)
for the year....
of exemption or
continuance thereof
under section
for the year....
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Act, 1961 of income
[Due date
specified u/s
139(1)]

1961 139(1)]
49 Form 64 Statement of income YES NO 30th day of DSC is

paid or credited by November of the mandatory
Venture Capital financial year
Company or Venture following the
Capital Fund to be previous year
furnished under
section 115U of the
50 Form 64A Statement of income NO YES 30th day of DSC is

distributed by a November of the mandatory
Business Trust to be financial year
furnished under following the
section 115UA of the previous year
51 Form 64D Statement of income NO YES 30th day of DSC is

investment fund to be financial year
section 115UB of the previous year
52 Form 64E Statement of income NO YES By 30th day of DSC is

paid or credited by a November of the mandatory
securitisation trust to financial year
be furnished under following the
section 115TCA of the previous year
Income tax Act, 1961 during which such
income is
distributed
2.4 Forms applicable for Company

The Forms applicable for company users are as follows.
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Year
Rules, 2016

of income
[Due date
specified u/s
139(1)]

of income
[Due date
specified u/s
139(1)]

1961 [Due date
specified u/s
139(1)]

in a case where the
accounts of the
audited under any
other law

rule 6G
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specified u/s
139(1)]

furnished by an of income
assessee under sub- [Due date
section (3) of section specified u/s
50B of the Income-tax 139(1)]
sale

international
transaction(s) and
specified domestic
transaction(s)

in respect of the
fund to the fund
manager

1961
respect of Patent

(ii) or clause (iii) sec immediately
35(1) of the Income- preceding the
tax Act, 1961 in the assessment Year
case of a research from which
association approval is sought
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section 35(1) of the preceding the
Income-tax Act, 1961 assessment Year
in the case of a from which
University, College or approval is sought.
other Institution
16 Form 3CF-III Application Form for YES NO At any time during No

(iia) of sub section (1) immediately
of section 35 of preceding the
Income Tax Act , 1961 assessment Year
in the case of company from which
approval is sought
furnished u/s 35(2AB)
of the Act relating to
in-house scientific
research and
142(2A)
19 Form 8 Declaration u/s YES NO Not Applicable No
158A(1) of the
to be made by an
Supreme Court
of approval or
10(23AAA) of the

the Explanation to
sub-section (1) of
section 11 of the

Assessing mandatory
Officer/Prescribed
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Act, 1961

registration of
sub-section (1) of
section 12A of the


university or other
or any hospital or
other medical
sub- clause (v) or
10(23C).

[Due date
specified u/s
139(1)]

of income
[Due date
specified u/s
139(1)]
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of income
[Due date
specified u/s
139(1)]
IB(11C) of income
[Due date
specified u/s
139(1)]
specified u/s
139(1)]
Income-tax Act, 1961 of income
[Due date
specified u/s
139(1)]

[Due date
specified u/s
139(1)]

institution or fund
under section
80G(5)(vi) of the
34 Form 10-IB Application for YES NO Not specified DSC or EVC

exercise of option is
of section 115BA of the
Income - tax Act,1961

foreign company

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of ..... of .....
(Financial Year)
38 Form 29B Report under Section YES YES As specified u/s DSC is
115JB of the Income- 139(1) [Form is to mandatory
tax Act, 1961 for be filed along with
computing the book return of income]
profits of the company
Tax of the person

funds

fund


285A Within 90 days
from the end of
the Transaction

1961, in respect of
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production of a
cinematograph film

of Exemption or
continuance thereof
under section
10(23C)(iv) and (v)
for the year....

of exemption or
continuance thereof
under section
for the year....

Act, 1961 of income
[Due date
specified u/s
139(1)]

1961 139(1)]
50 Form 62 Certificate from the YES NO Along with the No

principal officer of the return of income
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.
51 Form 63 Statement to be YES NO On or before 15th No
furnished to the September of
Assessing Officer following Financial
designated under rule Year
Rules, 1962, in respect
of income distributed
by the Unit Trust of
India
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52 Form 63A Statement to be YES NO On or before 15th No

furnished to the September of
Assessing Officer following Financial
designated under rule Year
Rules, 1962, in respect
of income distributed
by a Mutual Fund

furnished under
section 115U of the


section 115UB of the previous year

income is
distributed
57 Form 65 Application for YES NO a) Existing No

exercising/renewing Company – At
option for the tonnage any time after
tax scheme under sub- 30-09-2004 but
section (1) of section before 01-01-
115VP or sub-section 2005.
(1) of section 115VR of b) Company
the Income-tax Act, Incorporated
1961 after 31-12-
2004 - Within 3
months of the
date of its
incorporation.
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c) Qualifying
Company
incorporated
before 01-10-
2004 but
becomes a
qualifying
company for the
first time on or
after 01-01-
2005 - Within
3months of the
date on which it
becomes a
qualifying
company.
58 Form 66 Audit Report under YES NO Form is to be filed DSC is

clause (ii) of section along with return mandatory
115VW of the Income- of income [Due
tax Act, 1961 date specified
u/s139(1)]

2.5 Forms applicable for AOP/BOI/Trust/AJP/LA

The Forms applicable for Association of Persons (AOP), Body of Individuals (BOI), Trust,
Artificial Juridical Person (AJP), Local Authority (LA) users are as follows.

Year

Rules, 2016
of income
[Due date
specified u/s
139(1)]
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of income
[Due date
specified u/s
139(1)]

1961 [Due date
specified u/s
139(1)]
6 Form 3CA- Audit report u/s 44AB NO YES 30th September of DSC is
3CD of the Income-tax the Assessment mandatory
Act,1961 in a case Year
where the accounts of
the business or
profession of a person
have been audited
under any other law
7 Form 3CB- Audit report u/s 44AB NO YES 30th September of DSC is
3CD of the Income-tax the Assessment mandatory
Act,1961, in the case Year
of a person referred to
in clause (b) of sub-
rule (1) of rule 6G

specified u/s
139(1)]
furnished by an of income
assessee u/s 50B(3) [Due date
of the Income Tax Act, specified u/s
1961 relating to 139(1)]
sale
international
transaction(s) and
specified domestic
transaction(s)
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in respect of the
fund to the fund
manager
1961
respect of Patent

research association approval is sought

University, College or approval is sought.
other Institution
furnished under sub-
section (2AB) of
section 35 of the Act
relating to in-house
scientific research and
142(2A)

to be made by an
Confidential Page
32

Supreme Court

of approval or
10(23AAA) of the

the Explanation to
sub-section (1) of
section 11 of the

Assessing mandatory
Officer/Prescribed
Act, 1961

registration of
sub-section (1) of
section 12A of the
24 Form 10BB Audit report u/s NO YES Form is to be filed DSC is
10(23C) of the along with return mandatory
university referred to
sub- clause (v) or
10(23C).
Confidential Page
33

[Due date
specified u/s
139(1)]
of income
[Due date
specified u/s
139(1)]
of income
[Due date
specified u/s
139(1)]

IB(11C) of income
[Due date
specified u/s
139(1)]

of the Income-tax of income [Due
Rules, 1962 date specified u/s
139(1)]

Income-tax Act, 1961 of income [Due
date specified u/s
139(1)]

tax Act, 1961 of income [Due
date specified u/s
139(1)]

institution or fund u/s
80G(5)(vi) of the

portal.
Confidential Page
34
company, or to a
foreign company


of ..... of .....
(Financial Year)
36 Form 29B Report under Section YES YES Form is to be filed DSC is
115JB of the Income- along with return mandatory
tax Act, 1961 for of income [Due
computing the book date specified u/s
profits of the company 139(1)]
Tax of the person


funds
fund


285A Within 90 days
from the end of
the Transaction
Confidential Page
35

1961, in respect of
production of a
cinematograph film

of Exemption or
continuance thereof
under section
10(23C)(iv) and (v)
for the year....
of exemption or
continuance thereof
under section
for the year....

Act, 1961 of income
[Due date
specified u/s
139(1)]

1961 139(1)]

furnished under
section 115U of the


furnished under
Confidential Page
36
section 115UB of the following the

Income-tax Act, 1961. previous year

income is
distributed

2.6 Forms applicable for Tax Deductor & Tax Collector

The Forms applicable for Tax Deductor & Tax Collector users are as follows.

1 Form 15CC Quarterly statement NO YES Within 15 days from DSC is
to be furnished by an the end of the quarter mandatory
authorised dealer in
respect of
remittances made for
the quarter of ..... of
..... (Financial Year)
2 Form 15G Statement of NO YES (i) Due date for period DSC is
(Consolidated) Declaration under from 01-10-2015 to mandatory
section 197A (1) and 31-03-2016 is
section 197A (1A) by 30-06-2016.
an individual or a (ii) From 01.04.2016,
person (not being a the due dates are
company or firm) as follows:
claiming certain PERIOD DUE DATE
incomes without
deduction of tax. 30th June 15th July
30th Sept 15th Oct
31st Dec 15th Jan
31st Mar 30th Apr

3 Form 15H Statement of NO YES (i) Due date for period DSC is
(Consolidated) Declaration under from 01-10-2015 to mandatory
section 197A(1C) by 31-03-2016 is
an individual who is 30-06-2016.
of the age of sixty (ii) From 01.04.2016,
years or more the due dates are
claiming certain as follows:
PERIOD DUE DATE
Confidential Page
37
incomes without 30th June 15th July

deduction of tax.
30th Sept 15th Oct
31st Dec 15th Jan
31st Mar 30th Apr
4 Form 24Q Quarterly statement NO YES DSC or EVC

PERIOD DUE DATE
of deduction of tax is
30th June 31st July
of section 200 of the
30th Sept 31st Oct
in respect of salary
for the quarter
ended...(June/Septe 31st Dec 31st Jan
mber/December/Marc
h) ...(Financial year) 31st Mar 31st May
5 Form 26A Furnishing YES NO Not specified DSC is

Accountant certificate mandatory
under the first proviso
to sub-section(1) of
section 201 of the
Income Tax Act, 1961
6 Form 26Q Quarterly statement NO YES Either DSC

of deduction of tax PERIOD DUE DATE or EVC is
of section 200 of the 30th June 31st July
in respect of 30th Sept 31st Oct
payments other than
salary for the quarter 31st Dec 31st Jan
ended...(June/Septe
mber/December/Marc
h) ...(Financial year) 31st Mar 31st May
7 Form 27BA Furnishing YES NO Not specified DSC is

Accountant certificate mandatory
under the first proviso
to sub-section(6A) of
section 206C of the
Income Tax Act, 1961
8 Form 27EQ Quarterly statement NO YES PERIOD DUE DATE Either DSC
of collection of tax at or EVC is
Source under section 30th June 15th July mandatory
206C of Income-tax
Act, 1961 for the 30th Sept 15th Oct
quarter ended...
June/September/Dec 31st Dec 15th Jan
ember/March
...(Financial year) 31st Mar 15th May
Confidential Page
38
9 Form 27Q Quarterly statement NO YES Either DSC

of deduction of tax PERIOD DUE DATE or EVC is
of section 200 of
30th June 31st July
in respect of
payments other than 30th Sept 31st Oct
Salary made to non-
residents for the
quarter ended.... 31st Dec 31st Jan
June/September/Dec
ember/March
...(Financial year) 31st Mar 31st May
10 Form 35 Appeal to the YES NO Within 30 days of date DSC or EVC

Commissioner of of service of order. is
Income-tax (Appeals) mandatory
2.7 Forms applicable for External Agency

The Forms applicable for External Agency users are as follows.

1 Form 3CL Report to be YES NO (i) Form 3CL (Part A) - DSC is
submitted by the Within 120 days of mandatory
prescribed authority to Approval of In-
the Income-tax house research &
Authority specified development
under section 35(2AB) (ii) Form 3CL (Part B) -
of the Income-tax Act, Within 120 days of
1961 submission of Form
3CLA.
2 RGESS – Annual Report to be NO YES on or before 31st May DSC is
Rajiv Gandhi submitted by the of following financial mandatory
Equity Savings depository to the year
Scheme Income Tax
Department
3 How to access the Forms

To procedure to access Online & Offline Forms is different. The below information will guide
you through the detailed process.
3.1 ONLINE Forms

 Online forms can only be accessed post login to the e-Filing portal.
 Based on the user applicability, the respective Forms will be made available to the
assessee under their login.
Confidential Page
39
 The path for accessing the Online Forms is post login go to “e-File”  “Prepare and
Submit Online Form(Other than ITR)”  “Select the Form”  “Select the Assessment
Year” (If applicable).
3.2 OFFLINE Forms
 Offline forms can be accessed by downloading the JAVA utilities from e-Filing portal.
 The utilities can be downloaded from e-Filing portal’s home page  under
“Downloads” section  Offline Utilities  Other Forms Preparation Utilities  Click
on Download button. The downloaded ZIP file should be extracted before opening the
utility.
 For accessing the JAVA utilities, the system should have the below specifications.
 Microsoft Windows 7/8/10 OR Linux OR Mac OS 10.x with

 JRE (Java Runtime Environment) Version 8 with latest updates. Click here to
download the Java Runtime Environment.
4 Standard Formats & Features

The standard formats for fields captured in the Forms are as below.
 All amount fields should be entered in Indian rupees unless otherwise stated.
 All amount fields should be entered only in numerics not exceeding 14 digits.
 Enter only the value wherever the information is required in percentage.
 A calendar is provided for selecting the date field. The date should be entered in
DD/MM/YYYY format only.
 For adding a new row, enter the data in first row and then click on “Add” button.
 For deleting a row, select the row and click on “Delete” button.
 Attachments, if any, should be uploaded in PDF format only.
4.1 Facility to Import CSV
The facility to import the data from an excel file (.CSV Format) is available in selected
forms available in e-Filing portal. The detailed procedure on how to use this facility is
explained below.
4.1.1 Option 1 – Import CSV

1. Download the template through the link (Additions CSV Template / Deductions CSV
Template)
2. Click on the template; provide a file name to save the CSV.
3. Update the data as per the headings provided in the CSV template.
Confidential Page
40
Notes:
 All the imported files should only be in .CSV format.
 To Modify / Delete any of the records, Re-Import the new corrected .CSV file.
 To avoid incorrect data, Taxpayer should use either "Option 1- Import CSV" or "Option
2-Fill Data" of the above for a particular block of assets.
4.1.2 Option 2 – Fill Data

Along with Import CSV facility in selected fields, there is also an option to fill the data to
cover the assessees having minimal data and not forcing them to use the “Import CSV”
1. Select "Fill data", enter all the required details .To add rows select "Add" and update
the details. To delete rows select the row which is to be deleted and then click on
"Delete".
2. Click on "Save" to go back to Depreciation Schedule.
Note:
This “Fill Data” option shall be used if there is limited number of additions/deletions data.
4.2 Save draft
 Save draft option is available to save partially filled data which can be imported and
updated later.
 In Java utility, click on “Save draft” button available at Menu bar. The draft XML will
be saved which can be imported by using “Open” button available at Menu bar.
 The saved draft file cannot be used for submitting the ITR.
4.3 Open
 The XML generated from previous sessions or previous versions can be imported in the
latest version of the utility.
 In Java Utility, click on “Open” button available at Menu bar to browse and select the
XML already saved.
 In Excel Utility, click on “Import from Previous Version” button available in sheet “Part
A-General” to browse and select the already saved excel utility.
4.4 Preview
The facility to preview the data filled in the utility before going for the submission is
available in both the Online Forms and the Offline Forms.
Confidential Page
41

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Forms - Instruction Document

Directorate of Income Tax (Systems)

2 User Type-wise Forms details

2.1 Forms applicable for Individuals

Due Date for DSC/EVC

2 Form 3 Appeal to the YES NO 30 days from the DSC or EVC

4 Form 3AD Audit Report under YES NO Form is to be filed DSC is

5 Form 3AE Audit report under YES NO Form is to be filed DSC is

6 Form 3CA- Audit report under NO YES 30th September of DSC is

7 Form 3CB- Audit report under NO YES 30th September of DSC is

8 Form 3CE Audit Report under YES NO Form is to be filed DSC is

9 Form 3CEA Report of an YES NO Form is to be filed DSC is

10 Form 3CEB Report from an NO YES 30th November of DSC is

11 Form 3CEJ Report from an YES NO 30th day of DSC is

12 Form 3CEK Annual Statement YES NO Within 90 days DSC is

15 Form 8 Declaration under YES NO Not Applicable No

16 Form 9 Application for grant YES NO Not Applicable No

17 Form 9A Application for YES NO As specified u/s DSC or EVC

18 Form 10 Statement to be YES NO As specified u/s DSC or EVC

19 Form 10A Application for YES NO Not Applicable No

20 Form 10B Audit report under NO YES Form is to be filed DSC is

21 Form 10BA Declaration to be filed YES NO Form is to be filed No

22 Form 10BB Audit report under NO YES Form is to be filed DSC is

23 Form 10CCB Audit report under YES NO Form is to be filed DSC is

24 Form Audit report under YES NO Form is to be filed DSC is

25 Form 10CCBC Audit report under YES NO Form is to be filed DSC is

26 Form Report of accountant YES NO Form is to be filed DSC is

27 Form 10CCC Certificate under sub- YES NO Form is to be filed DSC is

28 Form 10CCD Certificate under sub- YES NO Form is to be filed No

29 Form 10CCE Certificate under sub- YES NO Form is to be filed No

30 Form 10DA Report under section YES NO Form is to be filed DSC is

31 Form 10E Form for furnishing YES NO Form is to be filed No

32 Form 10G Application for grant YES NO No time limit has No

33 Form 10H Certificate of foreign YES NO Form is to be filed No

36 Form 15CC Quarterly statement NO YES Within 15 days DSC is

39 Form 40C Application for YES NO No time limit has No

40 Form 41 Form for maintaining YES NO 15th day of June in No

42 Form 52A Statement to be YES NO Within 30 days of No

43 Form 56 Application for Grant YES NO Not Applicable No

46 Form 56FF Particulars to be YES NO Form is to be filed No

47 Form 67 Statement of income YES NO As specified u/s DSC or EVC

2.2 Forms applicable for HUF

Due Date for DSC/EVC

2 Form 3 Appeal to the YES NO 30 days from the DSC or EVC

3 Form 3AC Audit report under YES NO Form is to be filed DSC is

4 Form 3AD Audit Report under YES NO Form is to be filed DSC is

5 Form 3AE Audit report under YES NO Form is to be filed DSC is

6 Form 3CA- Audit report under NO YES 30th September of DSC is

in a case where the

7 Form 3CB- Audit report under NO YES 30th September of DSC is

8 Form 3CE Audit Report under YES NO Form is to be filed DSC is

9 Form 3CEA Report of an YES NO Form is to be filed DSC is

10 Form 3CEB Report from an NO YES 30th November of DSC is

11 Form 3CEJ Report from an YES NO 30th day of DSC is

12 Form 3CEK Annual Statement YES NO Within 90 days DSC is

15 Form 8 Declaration under YES NO Not Applicable No

16 Form 9 Application for grant YES NO Not Applicable No

17 Form 9A Application for YES NO As specified u/s DSC or EVC

18 Form 10 Statement to be YES NO As specified u/s DSC or EVC

19 Form 10A Application for YES NO Not Applicable No

20 Form 10B Audit report under NO YES Form is to be filed DSC is