Reference

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

A searchable bridge between the Income-tax Rules, 2026 and the 1962 Rules — look things up by the new rule or form number, a keyword, or the old 1962 reference you remember.

The Income-tax Rules, 2026 (notified with the Act from 1 April 2026) replace the Income-tax Rules, 1962. This page maps Rules 1–333 plus the two depreciation appendices, and Forms 1–190, against their 1962 equivalents. Switch between the Rules and Forms tabs, then type a new number, a word from a heading, or the 1962 rule/form you know.

335Rules & appendices (2026)

190Prescribed forms mapped

33Marked new in 2026

335 rows shown

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

Form 2026	Form heading	Was — 1962 Form
1	Monthly Statement to be furnished by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of …… Prescribed form	3BB
2	Application for notification of a zero coupon bond u/s 2(112) Prescribed form	5B
3	Certificate of an accountant under rule 7 for entity issuing zero coupon bond Prescribed form	5BA
4	Income attributable to assets located in India u/s 9(10)(a) Prescribed form	3CT
5	Statement regarding preliminary expenses incurred by the assessee to be furnished u/s 44(3) Prescribed form	3AF
6	Audit Report for claiming deduction for certain preliminary expenses u/s 44 or expenditure for prospecting certain minerals u/s 51 Prescribed form	3AE
7	Application for approval of scientific research programme u/s 45(3)(c) Prescribed form	3CG
8	Order of approval of Scientific Research Programme u/s 45(3)(c) Prescribed form	3CH
9	Receipt of payment for carrying out scientific research u/s 45(3)(c) Prescribed form	3CI
10	Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the sponsor after approval of scientific research programme u/s 45(3)(c) Prescribed form	3CJ
11	Application for entering into an agreement with the Department of Scientific and Industrial research for co-operation in In-house research development facility Prescribed form	3CK
12	Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company Prescribed form	3CL
13	Report from an accountant to be furnished u/s 45(2) relating to in-house scientific research and development facility Prescribed form	3CLA
14	Order of approval of in-house research and development facility u/s 45(2) Prescribed form	3CM
15	Statement to be filed by research association, university, college or other institution or company ("donee") u/s 45(4)(a) Prescribed form	New
16	Certificate of donation u/s 45(4)(a) made to the research association, university, college or other institution or company Prescribed form	New
17	Application for approval of a company u/s 45(3)(b) and of a research association, university, college or other institution u/s 45(4)(b) Prescribed form	3CF
18	Application for notification of affordable housing project as specified business u/s 46 Prescribed form	3CN
19	Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business u/s 46 Prescribed form	3CS
20	Application for approval of agricultural extension project u/s 47(1)(a) Prescribed form	3C-O
21	Form for notification of agricultural extension project u/s 47(1)(a) Prescribed form	3CP
22	Application for approval of skill development project u/s 47(1)(b) Prescribed form	3CQ
23	Form for notification of skill development project u/s 47(1)(b) Prescribed form	3CR
24	Audit Report u/s 59 for computation of royalty and fee for technical services in the case of non-resident (not being a company) or a foreign company Prescribed form	3CE
25	Form of daily case register Prescribed form	3C
26	Audit report and Statement of particulars required to be furnished u/s 63 Prescribed form	3CA, 3CB, 3CD
27	Details of amount attributed to capital asset remaining with the specified entity Prescribed form	5C
28	Report of an accountant to be furnished by an assessee u/s 77(4) of the Act relating to the computation of capital gains in the case of slump sale Prescribed form	3CEA
29	Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years Prescribed form	62
30	Certificate of the medical authority for certifying 'person with disability', 'severe disability', 'autism', 'cerebral palsy' and 'multiple disability' for purposes of section 127 and section 154 of the Act. Prescribed form	10-IA
31	Declaration to be filed by the assessee for claiming deduction u/s 134 of the Act for rents paid Prescribed form	10BA
32	Audit report u/s 46, 138, 139, 140(8), 141, 142, 143 and 144 of the Act Prescribed form	New
33	Particulars to be furnished in respect of units established under Special Economic Zone for claiming deduction u/s 144 of the Act Prescribed form	56FF
34	Report for deduction in respect of additional employee cost u/s 146 of the Act Prescribed form	10DA
35	Report for deduction in respect of income of Offshore Banking Units and Units of International Financial Services Centre u/s 147(4)(a) of the Act Prescribed form	10CCF
36	Certificate u/s 151(5) of the Act for authors of certain books in receipt of royalty income Prescribed form	10CCD
37	Certificate u/s 152(5) of the Act for Patentees in receipt of royalty income Prescribed form	10CCE
38	Certificate of foreign inward remittance Prescribed form	10H
39	Form for claiming relief u/s 157(1) of the Act in case of receipt of additional salary, or gratuity or Retrenchment Compensation or commutation of pension Prescribed form	10E
40	Exercise of option for relief from taxation in income from retirement benefit account maintained in a notified country u/s 158 of the Act Prescribed form	10EE
41	Information to be provided u/s 159(8) Prescribed form	10F
42	Application for Certificate of residence for the purposes of an agreement u/s 159(1) and 159(2) Prescribed form	10FA
43	Certificate of residence for the purposes of section 159 Prescribed form	10FB
44	Statement of income from a country or region outside India and Foreign Tax Credit Prescribed form	67
45	Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed Prescribed form	New
46	Exercise of option for determination of arm's length price (ALP) u/s 166(9) Prescribed form	New
47	Certificate of an accountant u/s 166 Prescribed form	New
48	Report from an accountant to be furnished u/s 172 relating to international transaction(s) and/or specified domestic transaction(s) Prescribed form	3CEB
49	Application for opting for Safe Harbour Prescribed form	3CEFA, 3CEFB & 3CEFC
50	Application for a pre-filing consultation Prescribed form	3CEC
51	Application for an Advance Pricing Agreement (APA) Prescribed form	3CED & 3CEDA
52	Annual Compliance Report on Advance Pricing Agreement Prescribed form	3CEF
53	Form for filing particulars of past years for calculating relief in tax payable u/s 206(1) Prescribed form	3CEEA
54	Application for Renewal of an Advance Pricing Agreement (APA) Prescribed form	New
55	Form of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories Prescribed form	34F
56	Information and document to be furnished by the person who is a constituent entity u/s 171(4) Prescribed form	3CEAA
57	Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4) Prescribed form	3CEAB
58	Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of section 511(1) Prescribed form	3CEAC
59	Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of section 511(2) or section 511(4) Prescribed form	3CEAD
60	Intimation on behalf of the international group for the purposes of section 511(5) Prescribed form	3CEAE
61	Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area Prescribed form	10FC
62	Form for making the reference to the Commissioner of Income-tax by the Assessing Officer u/s 274(1) Prescribed form	3CEG
63	Form for returning the reference made u/s 274 Prescribed form	3CEH
64	Form for making reference to the Approving Panel and for recording the satisfaction by the Commissioner before making a reference to the Approving Panel u/s 274(4) Prescribed form	3CEI
65	Form for opting for taxation of income by way of royalty in respect of patent Prescribed form	3CFA
66	Report for Computation of Book Profit for the purposes of section 206(1) of the Act Prescribed form	29B
67	Report for computation of adjusted total income and alternate minimum tax for the purposes of section 206(2) of the Act Prescribed form	29C
68	Statement of exempt income under Schedule VI [Table: Sl. Nos. 1 to 4] Prescribed form	10IG
69	Statement of income of a specified fund eligible for concessional taxation u/s 210(2) of the Act Prescribed form	10IH
70	Annual Statement of exempt income and income taxable at concessional rate for an investment division of an offshore banking unit Prescribed form	10IK
71	Verification by an accountant for computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for purposes of Schedule VI to the Act Prescribed form	10IL
72	Statement of income paid or credited by a securitisation trust to be furnished u/s 221 Prescribed form	64E
73	Statement of income distributed by a securitisation trust to be provided to the investor u/s 221 Prescribed form	64F
74	Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished u/s 222 Prescribed form	64
75	Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be provided to the person who is liable to tax u/s 222 Prescribed form	New
76	Statement of income paid or credited by business trust to be furnished u/s 223 Prescribed form	64A
77	Statement of income distributed by a business trust to be provided to the unit holder u/s 223 Prescribed form	64B
78	Statement of income distributed by an investment fund to be provided to the unit holder u/s 224 Prescribed form	64C
79	Statement of income paid or credited by investment fund to be furnished u/s 224 Prescribed form	64D
80	*Application for exercising/renewing option for the tonnage tax scheme under * section 231(1) or 231(10)** Prescribed form	65
81	Audit Report u/s 232(21) for tonnage tax scheme Prescribed form	66
82	Warrant of authorisation u/s 247 of the Income-tax Act, 2025 (30 of 2025) and rule 148 of the Income-tax Rules, 2026 Prescribed form	45
83	Warrant of authorisation u/s 247(2) of the Income-tax Act, 2025 (30 of 2025) Prescribed form	45A
84	Warrant of authorisation u/s 247(3) of the Income-tax Act, 2025 (30 of 2025) Prescribed form	45B
85	Application u/s 247(5) or 247(9) of the Income-tax Act, 2025 (30 of 2025) Prescribed form	6C
86	Warrant of authorisation u/s 248(1) of the Income-tax Act, 2025 (30 of 2025) Prescribed form	45C
87	Information to be furnished to the Income-tax authority u/s 254 of the Income-tax Act, 2025 (30 of 2025) Prescribed form	45D
88	Application for information u/s 258(2)(a) of the Act Prescribed form	46
89	Form for furnishing information u/s 258(2) of the Act Prescribed form	47
90	Form for intimating non-availability of information u/s 258(2)(a) of the Act Prescribed form	48
91	Refusal to supply information u/s 258(2)(a) of the Act Prescribed form	49
92	Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter of …… of …… (Financial Year) Prescribed form	49BA
93	Application for Allotment of Permanent Account Number Prescribed form	49A
94	Application for Allotment of Permanent Account Number [For an Indian Company/an Entity incorporated in India/an Unincorporated Entity formed in India] Prescribed form	49A
95	Application for Allotment of Permanent Account Number [For an individual not being a citizen of India] Prescribed form	49AA
96	Application for Allotment of Permanent Account Number [For an Entity incorporated outside India/an Unincorporated Entity formed outside India] Prescribed form	49AA
97	Form for declaration to be filed by any person (other than a company or firm) or a foreign company covered by sub-rule (2) to rule 159, who does not have a permanent account number and who enters into any transaction specified in rule 159 Prescribed form	60
98	Statement containing particulars of declaration received in Form No. 97 Prescribed form	61
99	Appeal to the Joint Commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals) Prescribed form	35
100	Audit report u/s 268(5) Prescribed form	6B
101	Inventory Valuation report u/s 268(5) Prescribed form	6D
102	Application u/s 288(1) [Table: Sl. No. 11] for credit of tax deduction at source Prescribed form	71
103	Notice of demand u/s 289 of the Act Prescribed form	7
104	Application for provisional registration or provisional approval Prescribed form	10A
105	Application for registration of non-profit organisation u/s 332 or approval u/s 354 Prescribed form	10AB
106	Order for provisional registration u/s 332 or provisional approval u/s 354 Rejection of application Prescribed form	10AC
107	Order for grant of registration u/s 332 or approval u/s 354 or rejection of application or cancellation of registration or approval granted Prescribed form	10AD
108	Exercise of option u/s 341(7) in respect of amount applied for charitable or religious purposes Prescribed form	9A
109	Statement of accumulation or setting apart of income u/s 342(1) Prescribed form	10
110	Application for change of purpose of accumulation or setting apart of income u/s 342(5) Prescribed form	New
111	Order u/s 342(6) on the request for change of purpose of accumulation or setting apart of income Prescribed form	New
112	Audit report u/s 348 in the case of a registered non-profit organisation (NPO) Prescribed form	10B & 10BB
113	Statement or Correction Statement to be filed by Donee u/s 354(1) Prescribed form	10BD
114	Certificate of donation u/s 354(1)(g) Prescribed form	10BE
115	Form of appeal to the Appellate Tribunal Prescribed form	36
116	Form of memorandum of cross-objections to the Appellate Tribunal Prescribed form	36A
117	Declaration u/s 375(1) of the Act to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court Prescribed form	8
118	In the High Court of ………… or Income-tax Appellate Tribunal ………… (strike out whichever is inapplicable) Prescribed form	8A
119	Application to the Dispute Resolution Committee u/s 379 of the Act Prescribed form	34BC
120	Form of application for obtaining an advance ruling section 383(1) of the Act Prescribed form	34C, 34D, 34DA, 34E and 34EA
121	Declaration u/s 393(6) for receipt of certain incomes without deduction of tax Prescribed form	15G, 15H
122	Form for furnishing details of income u/s 392(4)(a) for the purposes of making deduction where income is chargeable under the head "Salaries" Prescribed form	12B & 12BAA
123	Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof Prescribed form	12BA
124	Statement showing particulars of claims by an employee for deduction of tax u/s 392(5)(b) Prescribed form	12BB
125	Declaration to be furnished by Specified Senior Citizen for deduction of tax u/s 393(1) [Table: Sl. No. 8(iii)] Prescribed form	12BBA
126	Application by a person specified in rule 209 for a certificate u/s 395(1), for receipt of certain sums without deduction of tax Prescribed form	15C, 15D
127	Declaration u/s 394(2) to be made by a buyer for obtaining goods without collection of tax Prescribed form	27C
128	Application for issuance of certificate for lower or nil deduction of income-tax u/s 395(1) and lower collection of income-tax u/s 395(3) Prescribed form	13
129	Application by a person for a certificate u/s 395(2) and 400(3) for determination of appropriate proportion of sum (other than salary) payable to non-resident, chargeable to tax in case of the recipient Prescribed form	15E
130	Certificate u/s 395 for tax deducted at source on salary paid to an employee u/s 392 or pension or interest income of specified senior citizen u/s 393(1) [Table: Sl. No. 8(iii)] Prescribed form	16
131	Certificate u/s 395(4) for tax deducted at source other than on salary paid to an employee u/s 392 or pension or interest income of specified senior citizen u/s 393(1) [Table: Sl. No. 8(iii)] Prescribed form	16A
132	Certificate u/s 395(4) for tax deducted at source Prescribed form	16B, 16C, 16D, 16E
133	Certificate u/s 395(4) for tax collected at source Prescribed form	27D
134	Form for application for allotment of Tax Deduction and Collection Account Number [TAN] u/s 397 Prescribed form	49B(1)
135	Form for application for allotment of Tax Deduction and Collection Account Number [TAN] u/s 397 [For person other than government entity] Prescribed form	49B(2)
136	Application for allotment of Accounts Office Identification Number (AIN) Prescribed form	New
137	TDS/TCS Book Adjustment Statement Details of Transfer voucher for the month of (month) (year) Prescribed form	24G
138	Quarterly statement of deduction of tax u/s 397(3)(b) of the Act in respect of salary paid to employee u/s 392, or income of specified senior citizen u/s 393(1) [Table: Sl. No. 8(iii)], for the quarter ended ……….. (June/September/December/March) ……. (Tax Year)] Prescribed form	24Q
139	Form to be filed by the deductor, if he claims refund of sum paid under Chapter XIX of the Act Prescribed form	26B
140	Quarterly statement of deduction of tax u/s 397(3)(b) in respect of payments made other than salary for the quarter ended …………… (June/September/December/March) ……………… (Tax Year)] Prescribed form	26Q
141	Challan-cum-statement of deduction of tax u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)] Prescribed form	26QB, 26QC, 26QD, 26QE
142	Quarterly statement of tax deposited in relation to transfer of virtual digital asset u/s 393(1) [Table: S. No. 8(vi)] to be furnished by an Exchange for the quarter ending ……. June/September/December/March of Tax Year Prescribed form	26QF
143	Quarterly statement of collection of tax at source u/s 397(3)(b) for the quarter ended…………….. (June/September/December/March) …. (Tax Year) Prescribed form	27EQ
144	Quarterly statement of deduction of tax u/s 397(3)(b) in respect of payments other than salary made to non-residents for quarter ended ……………… (June/September/December/March) …… (Tax Year)] Prescribed form	27Q
145	Information to be furnished for payments to a non-resident not being a company, or to a foreign company Prescribed form	15CA
146	Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company Prescribed form	15CB
147	Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of (Tax Year) Prescribed form	15CC
148	Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in section 147(1)(b), in respect of remittances, made for the quarter of ………….. of (Tax Year) Prescribed form	15CD
149	Form for furnishing accountant certificate u/s 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default Prescribed form	26A
150	Form for furnishing accountant certificate u/s 398(2) for person responsible for collection of tax as per section 394(1) [Table: Sl. No. 1 to 5 and 9] not to be deemed to be an assessee in default Prescribed form	27BA
151	Notice of demand u/s 289 of the Act for payment of advance tax u/s 407(2) or 407(5) of the Act Prescribed form	28
152	Intimation to the Assessing Officer u/s 407(8) regarding the notice of demand u/s 289 of the Act for payment of advance tax u/s 407(2)/407(5) of the Act Prescribed form	28A
153	Certificate u/s 413 or 414 Notice of demand under rule 225(2) of Income Tax Rules, 2026 Prescribed form	57
154	Form of undertaking to be furnished u/s 420(1) Prescribed form	30A
155	No Objection Certificate for a person not domiciled in India u/s 420(1) Prescribed form	30B
156	Form for furnishing the details u/s 420(3) Prescribed form	30C
157	Form for furnishing the certificate u/s 420(4) Prescribed form	New
158	Application for Certificate u/s 420(5) Prescribed form	31
159	Clearance Certificate u/s 420(5) Prescribed form	33
160	Application by a person u/s 434 for refund of tax deducted Prescribed form	29D
161	Form of application u/s 440(2) Prescribed form	68
162	Annual Statement u/s 505 Prescribed form	49C
163	Information and Documents to be furnished by an Indian concern u/s 506 Prescribed form	49D
164	Statement to be furnished u/s 507 by a person carrying on production of a cinematograph film or engaged in specified activity or both Prescribed form	52A
165	Statement of Specified Financial Transactions u/s 508(1) Prescribed form	61A
166	Statement of Reportable Account u/s 508(1) Prescribed form	61B
167	Statement to furnish information on transaction of crypto-asset u/s 509 Prescribed form	New
168	Annual Information Statement Prescribed form	26AS
169	Application for registration as a valuer u/s 514 Prescribed form	New
170	Report of valuation of Asset u/s 514 Prescribed form	New
171	Form of application for registration as authorised income-tax practitioner u/s 515 Prescribed form	39
172	Report from an accountant to be furnished for the purpose of section 9(12) [Schedule I: Paragraph 1(4)] regarding fulfilment of certain conditions by an eligible investment fund Prescribed form	3CEJA
173	Statement to be furnished by an eligible investment fund to the Assessing Officer u/s 9(12) [Schedule I: Paragraph 1(4)] Prescribed form	3CEK
174	Application for notification under Schedule V [Table: Sl. No.7.Note 5(a)(iii)(D)] (Pension Fund) Prescribed form	10BBA
175	Intimation by Pension Fund of investment under Schedule V [Table: Sl. No. 7] (within one month from the end of the quarter ending on 30th June, 30th September, 31st December and 31st March of the financial year) Prescribed form	10BBB
176	Certificate of accountant in respect of compliance to the provisions of Schedule V [Table: Sl. No. 7] by the notified Pension Fund Prescribed form	10BBC
177	Statement of eligible investment received Prescribed form	10BBD
178	Statement of exempt income under Schedule VI [Table: Sl. No. 10] Prescribed form	10-II
179	Certificate to be issued by the accountant under Schedule VI [Table: Sl. No. 10] Prescribed form	10-IJ
180	Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No. 2] Prescribed form	9
181	Audit report under rule 289(12) in the case of the electoral trust Prescribed form	10BC
182	Audit Report under paragraph 2 of Schedule IX for deduction for tea development account, coffee development account and rubber development account Prescribed form	3AC
183	Audit Report under paragraph 2 of Schedule X for deduction for site restoration fund Prescribed form	3AD
184	Form of nomination/modifying nominations for provident/gratuity fund Prescribed form	40A/40B
185	Form for maintaining accounts of subscribers to a recognised provident fund Prescribed form	41
186	Application for recognition of provident fund under Part-A of the Schedule XI to the Act Prescribed form	40C
187	Appeal against refusal to recognize or withdrawal of recognition from a provident fund/refusal to approve or withdrawal of approval from a superannuation fund or from a gratuity fund Prescribed form	42, 43, 44
188	Application for approval of superannuation fund or gratuity fund Prescribed form	New
189	Application for approval of issue of public companies under Paragraph 1(z)(i) of Schedule XV to the Act Prescribed form	59
190	Application for approval of mutual funds investing in the eligible issue of public companies under Paragraph 1(z)(ii) of Schedule XV to the Act Prescribed form	59A

Full rule & form concordance for navigation. Confirm critical positions against the notified Rules before you advise or file.

Common questions

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

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

What does this page map?

Every rule of the Income-tax Rules, 2026 (Rules 1–333 plus the two depreciation appendices) and every prescribed form (Forms 1–190) against its parallel provision under the old Income-tax Rules, 1962.

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

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

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

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

Is this an official document?

No. It is a practical navigational reference prepared by PGRT & Associates for quick lookup. Always confirm against the notified Income-tax Rules, 2026.

Need expert guidance?

Book Consultation