Library / Income-tax Act, 2025: The Professional's Master Guide

47. Forms Under the Income-tax Rules, 2026

Forms are renumbered from Tax Year 2026-27. For FY 2025-26 and earlier, the old forms under the 1962 Rules continue.

Purpose	Old form	New form
Tax audit report	3CA, 3CB, 3CD	26
Amalgamation revival certificate	62	29
Arrears relief	10E	39
Non-resident information for treaty benefit	10F	41
Application for / issue of Tax Residency Certificate	10FA / 10FB	42 / 43
Transfer pricing accountant's report	3CEB	48
Master file / CbCR report	3CEAA / 3CEAD	56 / 59
MAT report / AMT report	29B / 29C	66 / 67
Donation certificate from donee	10BE	114
Declaration for no TDS	15G, 15H	121
Perquisite statement / employee deduction claims	12BA / 12BB	123 / 124
Salary TDS certificate / non-salary TDS certificate	16 / 16A	130 / 131
TDS certificate: property, rent by individuals etc.	16B, 16C, 16D, 16E	132
TDS statement: salary / residents non-salary	24Q / 26Q	138 / 140
Challan cum statement: property, rent etc.	26QB, 26QC, 26QD, 26QE	141
TCS statement / TDS statement non-residents	27EQ / 27Q	143 / 144
Foreign remittance information / CA certificate	15CA / 15CB	145 / 146
Statement of financial transactions	61A	165
Annual tax statement	26AS	168
PAN application (individuals / entities)	49A	93 / 94

PART H: COMPREHENSIVE CASE STUDIES

Complete computations that bring the chapters together

The case studies apply the chapters to realistic fact patterns, each with a complete computation and the reasoning behind every step. They are designed to be worked through with the relevant chapters open.