Table of Contents
Income Tax and Tax Deducted at Source (TDS) Forms
Income Tax Forms
Part- 1: Application for allotment of PAN and TAN
Sr. No |
Form Number |
Description |
1. |
Application For Allotment of Permanent account number [In the case of Indian citizens/Indian Companies/Entities incorporated in India/unincorporated entities formed in India] |
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2. |
Application for Allotment of Permanent Account Number [Individuals not being a Citizen of India/Entities incorporated outside India/Unincorporated entities formed outside India] |
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3. |
Form of application for allotment of tax deduction and collection account number under section 203A of the Income -tax Act, 1961 |
Part- 1A: Form for declaration for person having transaction specified under rule 114B and does not have PAN
Sr. No |
Form Number |
Description |
1. |
Form for declaration to be filed by an individual or a person (not being a company or firm) who does not have a permanent account number and who enters into any transaction specified in rule 114B |
Part- 2: ITR Return Forms
Sr. No. |
ITR Forms |
Instruction for Filing ITR Forms |
Description |
1. |
To be filed by resident individuals having total income up to ? 50 lakhs from following sources :
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2. |
For Individuals and HUFs not having income from profits and gains of business or profession |
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3. |
To be filed by Individuals and HUFs having income from profits and gains from business or profession |
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4. |
For Individuals, HUFs and Firms (other than LLP) being a resident having total income up to Rs. 50 lakhs and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE |
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5. |
For firms, LLP, AOPs, BOIs, Artificial juridical Person, Estate of deceased, estate of insolvent, business trust and investment fund. |
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6. |
For Companies other than companies claiming exemption under section 11. |
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7. |
For persons including companies required to furnish returns under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D) or section 139(4E) or section 139(4F) |
Part- 3: Form 15CA and Form 15CB
Sr. No |
Form Number |
Description |
1. |
Information to be furnished for payments to a non-resident not being a company, or to a foreign company |
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2. |
Certificate of an accountant |
Part- 4: Forms for Registration of Charitable or religious trusts or institutions
Sr. No |
Form Number |
Description |
1. |
Application for registration or provisional registration or intimation or approval or provisional approval |
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2. |
Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions |
Part- 5: Income Tax Challan Forms for Payment of Tax
Sr. No |
Form Name |
Description |
1. |
Payment of Advance tax, Self-Assessment tax, Tax on Regular Assessment, Surtax, Tax on Distributed Profits of Domestic Company and Tax on Distributed income to unit holders. |
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2. |
Payment of TDS/TCS by Company or Non Company Deductee |
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3. |
Payment of Securities transaction tax, Estate duty, Wealth-tax, Gift-tax, Interest-tax, Expenditure/other tax, Hotel Receipt tax and Commodities transaction tax |
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4. |
Payment of Banking Cash Transaction Tax (BCTT) and Fringe Benefits Tax (FBT) |
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5. |
Payment of Demand/Penalty/Interest etc under Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015 (Black Money Act). |
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6. |
Payment of Equalization Levy |
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7. |
Payment under Income Declaration Scheme, 2016 |
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8. |
Payment under Pradhan Mantri Garib Kalyan Yojana, 2016 (PMGKY) |
Part- 6: Income Tax Forms for Taxpayers having business/Profession Income
S.R. No. |
Form Name |
Description |
1. |
Audit report under section 142(2A) of the Income -tax Act, 1961 (Audit Report for those Assessee who is liable to get its account audited u/s 44AB) |
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2. |
Details of Special Economic Zone Reinvestment allowance reserve account and Details of New Plant/Machinery purchased out of that reserve account |
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3. |
Report under section 10A of the Income -tax Act, 1961 (Report on the deduction claimed by the undertaking registered under FTZ/EHT/STP/SEZ) |
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4. |
Statement to be furnished to the Assessing Officer under section 285B of the Income tax Act, 1961, in respect of production of a cinematograph film |
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5. |
Information and documents to be furnished by an Indian concern under section 285A (Where any share of, or interest in, a company or an entity registered or incorporated outside India derives, directly or indirectly, its value substantially from the assets located in India) |
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6. |
Annual Statement under section 285 of the Income-tax Act, 1961 (Submission of statement by a non-resident having liaison office in India set up in accordance with the guidelines issued by the RBI under FEMA Act, 1999) |
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7. |
Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company |
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8. |
Report under section 115JC of the Income-tax Act, 1961 for computing adjusted Total Income and Alternate Minimum Tax of the person other than a company |
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9. |
Certificate of foreign inward remittance |
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10. |
Report under section 80JJAA of the Income-tax Act, 1961 (Section 80JJAA is a facility for claiming a deduction for the recruitment of new or additional employees. Taxpayers can claim a deduction equal to 30% of the amount of additional employee cost.) |
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11. |
Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc. (Section 80RRB provides facility to resident individuals for claiming deduction whose source of income is royalty on their works of art, inventions, patents etc.) |
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12. |
Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc. (Section 80QQB provide facility to resident Indian authors for claiming deduction who earned royalty by sale of books) |
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13. |
Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962 (Computation of profits of housing or other activities forming integral part of a highway project for the purpose of section 80-IA) |
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14. |
Report of accountant under section 80-IB (11C) (Tax Holiday for the Undertakings operating and maintaining a hospital) |
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15. |
Audit report under section 80-IA(11B) (Deduction in respect of profits and gains from industrial undertakings, etc.) |
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16. |
Audit report under section 80−IB(7A) |
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17. |
Audit report under section 80-I(7)/80-IA(7)/80-IB/80-IC (Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings) |
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18. |
Audit report under section 44AB of the Income -tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law |
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19. |
Audit report under section 44AB of the Income -tax Act 1961, in the case of a person referred to in clause (b) of sub - rule (1) of rule 6G |
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20. |
Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961 |
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21. |
Form for opting for taxation of income by way of royalty in respect of patent. |
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22. |
Statement to be furnished by an eligible investment fund to the Assessing Officer |
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23. |
Report from an accountant to be furnished for purpose of section 9A regarding fulfillment of certain conditions by an eligible investment fund |
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24. |
Report from an accountant to be 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 |
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25. |
Report from an accountant to be furnished under section 92E relating to international transaction(s) and specified domestic transaction(s) |
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26. |
Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the IT Act, 1961 |
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27. |
Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961 |
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28. |
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 sub-section (1) of section 286 of the Income-tax Act, 1961 |
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29. |
Intimation by a designated constituent entity of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961 |
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30. |
Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961 (Section 92D mandates a person who is involved in an international transaction or specified domestic transaction should regularly maintain the documents prescribed under rule 10D) |
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31. |
Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income-tax Act, 1961 relating to computation of capital gains in case of slump sale |
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32. |
Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961 |
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33. |
Audit Report under section 35D(4)/35E(6) of the Income-tax Act, 1961 |
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34. |
Audit report under section 33ABA(2) of the Income-tax Act, 1961, in a case where the accounts of the business of a person have been audited under any other law |
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35. |
Audit report under section 33AB(2) of the Income-tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law |
Part- 6A: Income Tax Forms where source of income not relevant
S.R. No. |
Form Name |
Description |
1. |
Statement of Specified Services or E-Commerce Supply or Services |
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2. |
Appeal to the Commissioner of Income-tax (Appeals) Designation of the Commissioner (Appeals) |
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3. |
Form of declaration of undisclosed asset located outside India under section 59 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 |
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4. |
Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court |
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5. |
Declaration to be filed by the assessee claiming deduction under section 80GG |
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6. |
Application for exercise/ withdrawal of option under clause (I) of sub-section (5) of section 115BAC of the Income-tax Act, 1961 |
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7. |
Statement of income from a country or specified territory outside India and Foreign Tax Credit |
Part- 6B: Income Tax Forms for Taxpayers without business and profession income
S.R. No. |
Form Name |
Description |
1. |
Form for furnishing particulars of income under section 192(2A) for the year ending 31st March, for claiming relief under section 89(1) by a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body |
Part- 6C: Forms for Advance pricing
S.R. No. |
Form Name |
Description |
1. |
Application for a pre-filing meeting in regard to advance pricing agreement |
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2. |
Application for an Advance Pricing Agreement |
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3. |
Application for rollback of an Advance Pricing Agreement |
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4. |
Application for withdrawal of Advance Pricing Agreement request |
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5. |
Annual Compliance Report on Advance Pricing Agreement |
Part- 6D: Statement of Income distributed by Venture capital, trust and investment fund
S.R. No. |
Form Name |
Description |
1. |
Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961 |
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2. |
Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961 |
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3. |
Statement of income distributed by a business trust to be provided to the unit holder under section 115UA of the Income-tax Act, 1961 |
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4. |
Statement of income distributed by an investment fund to be provided to the unit holder under section 115UB of the Income-tax Act, 1961 |
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5. |
Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income tax Act, 1961 |
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6. |
Statement of income paid or credited by a securitization trust to be furnished under section 115TCA of the Income-tax Act, 1961 |
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7. |
Statement of income distributed by a securitization trust to be provided to the investor under section 115TCA of the income tax act, 1961 |
Part- 7: Forms for Appeals to commissioner and appellate tribunal
S.R. No. |
Form Name |
Description |
1. |
Appeal to the Commissioner of Income-tax |
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2. |
Form of appeal to the Appellate Tribunal |
Tax Deducted at Source (TDS) Forms
Part- 1: TDS Certificate Form
Sr. No |
Form Number |
Description |
1. |
TDS Certificate of Salary |
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2. |
TDS Certificate for Income other than Salary |
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3. |
Quarterly statement of deduction of tax under sub-section(3) of section 200 of income tax act in respect of salary |
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4. |
Quarterly statement of deduction of tax under sub-section(3) of section 200 of income tax act in respect of payments other than salary |
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5. |
Quarterly statement of deduction of tax under sub-section(3) of section 200 of income tax act in respect of payments other than salary made to non-residents |
Part- 2: TDS Return Forms
Sr. No |
Form Name |
Description |
1. |
Statement for tax deducted at source from salaries |
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2. |
Statement for tax deducted at source on all payments other than salaries. |
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3. |
Statement for tax deduction on income received from interest, dividends, or any other sum payable to non residents. |
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4. |
Statement of collection of tax at source. |
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5. |
Form 27A is a control chart of quarterly TDS/TCS statements to be filed by deductors/collectors along with quarterly statements |
Part- 3: Forms for Non Deduction of TDS
Sr. No |
Form Number |
Description |
1. |
Declaration under section 197A (1) and 197A (1A) to be made by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax. |
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2. |
Declaration under section 197A(1C) to be made by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax. |