Form 2B
Return of income for block assessment
Form 2C
Return of income for persons
Form 2E
NAYA SARAL - Income-tax return form for resident individual/Hindu
undivided family not having income from business or profession or
capital gains or agricultural income
Form 3AA
Report under section 32(1)(iia) of the Income-tax Act, 1961
Form 3AAA
Audit Report under section 32AB(5)
Form 3AC
Audit report under section 33AB(2)
Form 3AD
Audit Report under section 33ABA(2)
Form 3AE
Audit report under section 35D(4)/35E(6) of the Income- tax Act, 1961
Form 3BA
Report under section 36(1)(xi) of the Income-tax Act,1961
Form 3BB
Monthly statement to be furnished by a stock exchange in respect of
transactions in which client codes been modified after registering in
the system for the month of ……………
Form 3BC
Monthly statement to be furnished by a recognised association in
respect of transactions in which client codes have been modified after
registering in the system for the month of .....
Form 3C
Form of daily case register
Form 3CA
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
Form 3CB
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
Form 3CD
Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961
Form 3CE
Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961
Form 3CEA
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
Form 3CEB
Report from an accountant to be furnished under section 92E relating to international transaction(s)
Form 3CEC
Application for a pre-filing meeting
Form 3CED
Application for an Advance Pricing Agreement
Form 3CEDA
Application for rollback of an Advance Pricing Agreement
Form 3CEE
Application for withdrawal of APA request
Form 3CEF
Annual Compliance Report on Advance Pricing Agreement
Form 3CEFA
Application for Opting for Safe Harbour
Form No. 3CEFB
Application for Opting for Safe Harbour in respect of Specified Domestic Transactions
Form 3CEG
Form for making the reference to the Commissioner by the Assessing Officer
Form 3CEH
Form for returning the reference made under section 144BA
Form 3CEI
Form for recording the satisfaction by the Commissioner before making a
reference to the Approving Panel under sub-section (4) of section 144BA
FORM No. 3CEJ
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
FORM No. 3CEK
Form 3CF-I
Application Form for approval under clause (ii) of sub-section (1) of
section 35 of the Income-tax Act, 1961 in the case of a Scientific
Research Association
Form 3CF-II
Application Form for approval under clause (ii) or clause (iii) of
sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of
a University, College or other Institution
Form 3CFIII
Application form for approval under clause (iia) of sub-section (1) of section 35 of the Income-tax Act, 1961 in
Form 3CG
Application for approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961
Form 3CH
Order of approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961
Form 3CI
Receipt of payment for carrying out scientific research under section 35(2AA) of the Income-tax Act, 1961
Form 3CJ
Report to be submitted by the prescribed authority to the Director
General (Income-tax Exemptions) after approval of scientific research
programme under section 35(2AA) of the Income-tax Act, 1961
Form 3CK
Application form for entering into an agreement with the Department of
Scientific and Industrial Research for co-operation in in-house Research
and Development facility and for audit of the accounts maintained for
that facility
Form 3CL
Report to be submitted by the prescribed authority to the Director
General (Income-tax Exemptions) under section 35(2AB) of the Income-tax
Act, 1961
Form 3CM
Order of approval of in-house research and development facility under section 35(2AB) of the Income-tax Act, 1961
Form 3CN
Application for notification of affordable housing project as specified business under section 35AD
Form 3CO
Application form for approval under sub-section (1) of section 35CCC of the Income-tax Act, 1961
Form 3CP
Form for notification of agricultural extension project under sub-section (1) of section 35CCC of the Income-tax Act, 1961
Form 3CQ
Application form for approval under sub-section (1) of section 35CCD of the Income-tax Act, 1961
Form 3CR
Form for notification of skill development project under sub-section (1) of section 35CCD of the Income-tax Act, 1961
Form 3CS
Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD
Form 4
Notice of commencement of planting/replanting tea bushes
Form 5
Certficate of Planting /replanting Tea bushes
Form 5A
Statement of particulers for purposes of section 33A relating to (a)
planting of tea bushes on land not planted at any time with tea bushes
or on land which had been previously abandoned; (b) replanting of tea
bushes in replacement of tea bushes that have
Form 5B
Application for notification of a zero coupon bond under clause (48) of section 2 of the IT Act, 1961
Form 7
Notice of demand under section 156 of the Income-tax Act, 1961
Form 8
Income from the manufacture of tea
Form 9
Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961
Form 9A
Application for exercise of option under clause (2) of the Explanation
to sub-section (1) of section 11 of the Income-tax Act, 1961
Form 10
Statement to be furnished to the Assessing Officer/prescribed authority
under sub-section (2) of section 11 of the Income-tax Act, 1961
Form 10A
Application for registration of charitable or religious trust or
institution under clause (aa) of sub-section (1) of section 12A of the
Income-tax Act, 1961
Form 10AA
Details of accounts under section 80G(5C)(v) of the Income-tax Act,
1961, for providing relief to the victims of earthquake in Gujarat
Form 10B
Audit report under section 12A(b) of the Income-tax Act, 1961, in
the case of charitable or religious trusts or institutions
Form 10BB
Audit report under section 10(23C) of the Income-tax Act, 1961, in the
case of any fund or trust or institution or any university or other
educational institution or any hospital or other medical institution
referred to in sub-clause (iv) or sub-clause (v
Form 10BA
Declaration to be filed by the assessee claiming deduction under section 80GG
Form 10BC
Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust
Form 10C
Audit report under section 80HH of the Income-tax Act, 1961
Form 10CC
Audit report under section 80HHA of the Income-tax Act, 1961
Form 10CCA
Audit report under section 80HHB of the Income-tax Act, 1961
Form 10CCAA
Audit report under section 80HHBA of the Income-tax Act, 1961
Form 10CCAB
Certificate to be issued by Export House/Trading House to the
supporting manufacturer for purposes of clause (b) of sub-section (4A)
of section 80HHC
Form 10CCABA
Certificate to be issued by an undertaking in the Special Economic Zone
to the manufacturer undertaking referred to in sub-section (4C) of
section 80HHC, for purposes of proviso to sub-section (4) of section
80HHC
Form 10CCAC
Report under section 80HHC(4)/80HHC(4A) of the Income-tax Act, 1961
Form 10CCAD
Report under section 80HHD of the Income-tax Act, 1961
Form 10CCAE
Certificate from a person making payment to an assessee,engaged in the
business of a hotel/tour operator/travel agent,out of Indian currency
obtained by conversion of foreign exchange received from/on behalf of a
foreign tourist/group of tourist
Form 10CCAF
Report under section 80HHE(4)/80HHE(4A) of the Income-tax Act, 1961
Form 10CCAG
Certificate to be issued by exporting company to the supporting
software developer for the purposes of clause (ii) of sub-section (4A)
of section 80HHE
Form 10CCAH
Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income-tax Act, 1961
Form 10CCAI
Report under section 80HHF(4) of the Income-tax Act, 1961
Form 10CCB
Audit report under sections 80-I(7)/80-IA(7)/80-IB
Form 10CCBA
Audit report under section 80-IB(7A)
Form 10CCBB
Audit report under section 80-IB(7B)(14)
Form 10CCBBA
Audit report under section 80-ID(3)(iv)
Form 10CCBC
Audit report under section 80-IB(11B)
Form 10CCBD
Report of accountant under section 80-IB(11C)
Form 10CCC
Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962
Form 10CCD
Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc.
Form 10CCE
Certificate under sub-section (2) of section 80RRB for Patentees in receipt of royalty income, etc.
Form 10CCF
Report under section 80LA(3) of the Income-tax Act, 1961
Form 10DA
Report under section 80JJAA of the Income-tax Act, 1961
Form 10DB
Form for evidence of payment of securities transaction tax on transations entered in a recognised stock exchange
Form 10DC
Form for evidence of payment of securities transaction tax on
transations tax on transactions of sale of unit of equity oriented fund
to the mutual fund
Form 10E
Form for furnishing particulars of income u/s 192(2A) for the year
ending 31st March,20..... for claiming relief u/s 89(1) by a Government
servant/an employee in a company, co-operative society, local authority,
university, institution,association/body
Form 10F
Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961
Form 10FA
Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income-tax Act, 1961
Form 10FB
Certificate of residence for the purposes of section 90 and 90A
Form 10FC
Authorisation for claiming deduction in respect of any payment made to
any financial institution located in a notified jurisdictional area
Form 10G
Application for grant of approval or continuance thereof to
institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961
Form 10H
Certificate of foreign inward remittance
Form 10HA
Form of certificate under second proviso to section 80-O of the Income-tax Act, 1961
Form 10IA
Certificate of the medical authority for certifying ‘person with
disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and
‘multiple disability’ for purposes of section 80DD and section 80U
Form 11A
Application for registration of a firm for the purposes of the Income - tax Act, 1961
Form 12
Declaratiion under section 184(7) of the Income-tax Act,1961 for continuation of registration
Form 12A
Communication under clause (b) of Explanation below section 185(1) of
the Income -tax Act, 1961, regarding partner who is a benamidar
Form 12B
Form for furnishing details of income u/s 192(2) for the year ending 31st March,....
Form 12BA
Statement showing particulars of perquisites, other fringe benefits or
amenities and profits in lieu of salary with value thereof
Form 13
Application by a person for a certificate under section 197 and/or
206C(9) of the Income-tax Act, 1961, for no deduction/collection of tax
or deduction/collection of tax at a lower rate
Form 15C
Application by a banking company for a certificate under
section 195(3) of the Income-tax Act, 1961, for receipt of interest and
other sums without deduction of tax
Form 15CA
Information to be furnished for payments to a non-resident not being a company, or to a foreign company
Form 15CB
Certificate of an accountant
Form 15CC
Quarterly statement to be furnished by an authorised dealer in respect
of remittances made for the quarter of ………….. of ……… . (Financial Year)
Form 15D
Application by a person other than a banking company for a
certificate under section 195(3) of the Income-tax Act, 1961, for
receipt of sums other than interest and dividends without deduction of
tax
Form 15G
Declaration under sub-sections (1) and (1A) of section 197A of the
Income-tax Act, 1961, to be made by an individual or a person (not being
a company or a firm) claiming certain receipts without deduction of tax
Form 15H
Declaration under sub-section (1C) of section 197A of the Income-tax
Act, 1961, to be made by an individual who is of the age of sixty-five
years or more claiming certain receipts without deduction of tax
Form 16
Certificate under section 203 of the Inc ome-tax Act, 1961 for tax deducted at source on salary
Form 16A
Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source
Form 16B
Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source
Form 22
Statement of tax deducted at source from contributions repaid to employees in the case of an approved superannuation fund
Form 24G
TDS/TCS Book Adjustment Statement
Form 24Q
Quarterly statement of deduction of tax under sub-section (3) of
section 200 of the Income-tax Act, 1961 in respect of salary for the
quarter ended June/September/December/March……
Form 26A
Form for furnishing accountant certificate under the first proviso to
sub-section (1) of section 201 of the Income-tax Act, 1961
Form 26AS
Annual Tax Statement under section 203AA
Form 26B
Form to be filed by the deductor, if he claims refund of sum paid under Chapter XVII-B of the Income-tax Act, 1961
Form 26Q
Quarterly statement of deduction of tax under sub-section (3) of
section 200 of the Income-tax Act, 1961 in respect of payments other
than Salary for the quarter ended June/September/December/March…………
Form 26QA
Quarterly return for the quarter ended June/September/December/March
(tick whichever applicable) of the Financial Year in respect of
payment of interest to residents without deduction of tax under section
206A
Form 26QAA
Quarterly return under section 206A for the quarter ended June/Sep./Dec./March
Form 26QB
Challan –cum – statement of deduction of tax under section 194-IA
Form 27A
Form for furnishing information with the statement of
deduction/collection of tax at source filed on computer media for the
period (From………….to………..(dd/mm/yyyy)
Form 3CQ
Application form for approval under sub-section (1) of section 35CCD of the Income-tax Act, 1961
Form 10-I
[OMITTED]
Form 11
Application for registration of a firm for the purposes of the Income-tax Act,1961
Form 15I
Declaration for non-deduction of tax at source to be furnished to
contractor under the second proviso to clause (i) of sub-section (3) of
section 194C by sub-contractor not owning more than two heavy goods
carriages/trucks during the Financial Year
Form 15J
Particulars to be furnished by the Contractor under the third proviso
to clause (i) of sub-section (3) of section 194C for the Financial
Year…..(Assessment Year)
Form 16AA
Certificate for tax deducted at source from income chargeable under the head “Salaries” – cum – Return of income
Form 24
Annual return of “Salaries” under section 206 of the Income-tax Act, 1961 for the year ending 31st March,_______
Form 26
Annual Return of deduction of tax under section 206 of Income-tax Act,
1961 in respect of all payments other than “Salaries” for the year
ending 31st March,______
Form 27BA
Form for furnishing accountant certificate under first proviso to sub-section (6A) of section 206C of the Income-tax Act, 1961
Form 27C
Declaration under sub-section (1A) of section 206C of the Income-tax
Act, 1961 to be made by a buyer for obtaining goods without collection
of tax
Form 27D
Certificate under section 206C of the Income-tax Act, 1961 for Tax collected at source
Form 27EQ
Quarterly statement of Tax Collection at Source under section 206C of
Income-tax Act, 1961 for the quarter ended
June/September/December/March……..
Form 27Q
Quarterly statement of deduction of tax under sub-section (3) of
section 200 of I.T. Act, 1961 in respect of payments other than Salary
made to non-residents for the quarter ended
June/September/December/March
Form 28
Notice of demand under section 156 of the Income-tax Act, 1961 for
payment of advance tax under sub-section (3) or sub-section (4) of
section 210
Form 28A
Intimation to the Assessing Officer under section 210(5)
regarding the notice of demand under section 156 of the Income-tax Act,
1961 for payment of advance tax under section 210(3)/210(4) of the Act
Form 29B
Report under Section 115JB of the Income-tax Act, 1961 for computing the book profits of the company
Form 29C
Report under section 115JC of the Income-tax Act, 1961 for computing
adjusted total income and minimum alternate tax of the limited liability
partnership
Form 30
Claim for refund of tax
Form 30A
Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-tax Act, 1961
Form 30B
Application for Settlement Commission
Form 30C
Form for furnishing the details under section 230(1A) of the Income-tax Act, 1961
Form 31
Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961
Form 33
Clearance certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961
Form 34A
Application for a certificate under section 230A(1) of the Income-tax Act, 1961
Form 34B
Form of application for settlement of cases under section 245C(1) of the Income-tax Act, 1961
Form 34BA
Intimation to the Assessing Officer of having made an application to the Settlement Commission
Form 34C
Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961
Form 34D
Form of application by a resident applicant seeking advance ruling
under section 245Q(1) of the Income-tax Act, 1961 in relation to a
transaction undertaken or proposed to be undertaken by him with a
non-resident
Form 34DA
Form of application by a resident applicant referred to in section
245N(b)(iia) seeking advance ruling under section 245Q(1) of the
Income-tax Act, 1961 in relation to a transaction undertaken or proposed
to be undertaken by him
Form 34E
Form of application by a person falling within such class or category
of persons as notified by Central Government in exercise of powers
conferred for obtaining and advance ruling u/s 245Q(1) of the Income-tax
Act, 1961
Form 34EA
Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961
Form 34F
Form of application for giving effect to the terms of any agreement
under clause (h) of sub-section (2) of section 295 of the Income-tax
Act, 1961
Form 35
Appeal to the Commissioner of Income-tax (Appeals)
Form 36
Form of appeal to the Appellate Tribunal
Form 36A
Form of memorandum of cross-objections to the Appellate Tribunal
Form 37
Reference application under section 256(1) of the Income- tax Act, 1961
Form 37EE
Statement to be registered with the comptetent authority under section 269AB(2) of the Income-tax Act, 1961
Form 37F
Form of appeal to the Appellate Tribunal against order of competent authority
Form 37G
Statement to be furnished to the registering officer under section
269P(1) of the Income-tax Act, 1961 along with the instrument of
transfer
Form 37H
Fortnightly return under section 269P(2)(b) of the the Income-tax Act, 1961, in respect of the documents registered
Form 37-I
Statement of agreement for transfer of immovable property to be
furnished to the appropriate authority under section 269UC of the
Income-tax Act, 1961
Form 38
Register of income-tax practitioners maintained by the Chief Commissioner or Commissioner of Income-tax..............
Form 39
Form of application for registration as authorised income- tax practitioner
Form 40
Notice of demand under section 156 of the Income-tax Act, 1961 for
payment of advance tax under sub-section (3) or sub-section (4) of
section 210
Form 40A
Form of nomination
Form 40B
Form for modifying nomination
Form 40C
Application for recognition of a recognisied provident fund
Form 41
Form for maintaining accounts of subscribers to a recognised provident fund
Form 42
Appeal against refusal to recognise or withdrawal of recognition from a provident fund
Form 43
Appeal against refusal to approve or withdrawal of approval from a superannuation fund
Form 44
Appeal against refusal to approve or withdrawal of approval from a gratuity fund
Form 45
Warrant of authorisation under section 132 of the Income -tax Act, 1961, and rule 112(1) of the Income -tax Rules, 1962
Form 45A
Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961
Form 45B
Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961
Form 45C
Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961
Form 45D
Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961
Form 46
Application for information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961
Form 47
Form for furnishing information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961
Form 48
Form for intimating non-availability of information under clause (b)
of sub-section (1) of section 138 of the Income-tax Act, 1961
Form 49
Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961
Form 49A
Application for Allotment of Permanent Account Number [In the case of
Indian Citizens/Indian Companies/Entities Incorporated in
India/Unincorporated Entities Formed in India]
Form 49AA
Application for allotment of Permanent Account Number [Individuals not
being a citizen of India/Entities Incorporated Outside
India/Unincorporated Entities Formed Outside India]
Form 49B
Form of application for allotment of Tax Deduction and Collection
Account Number under section 203A of the Income-tax Act, 1961
Form 49C
Annual Statement under section 285 of the Income-tax Act, 1961
Form 52A
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
Form 54
Application under section 281A(2) for obtaining a certified copy of
notice under section 281A(1)/281A(1A)/281A(1B), of the Income-tax Act,
1961
Form 55
Application for approval of an association or institution for purposes
of exemption under section 10(23), or continuance thereof for the
year....
Form 56
Application for grant of exemption or continuance thereof under section 10(23C)(iv) and (v) for the year
Form 56A
Application for approval of a Venture Capital Fund or a Venture Capital Company
Form 56AA
Application for approval of a Venture Capital Fund or a Venture Capital Company
Form 56B
Condensed financial information income statement
Form 56BA
Condensed financial information Income statement
Form 56C
Statement of assets and liabilities
Form 56CA
Statement of assets and liabilities
Form 56D
Application for grant of exemption or continuance thereof under section 10(23C)(vi) and (via) for the year . . . . .
Form 56E
Application for approval under section 10(23G) of an enterprise wholly engaged in the eligible business
Form 56F
Report under section 10A of the Income-tax Act, 1961
Form 56FF
Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961
Form 56G
Report under Section 10B of the Income-tax Act, 1961
Form 56H
Report under section 10BA of the Income-tax Act, 1961
Form 57
Certificate under section 222 or 223 of the Income-tax Act, 1961
Form 58A
Certificate of expenditure by way of payment in respect of eligible projects or schemes notified under section 35AC
Form 58B
Certificate of expenditure incurred directly by a company in respect
of eligible projects or schemes notified under section 35AC
Form 58C
Report to be submitted under clause (ii) of sub-section (4) of section
35AC of the Income-tax Act, 1961 to the National Committee by an
approved association or institution
Form 58D
Report to be submitted by a public sector company, local authority or
an approved association or institution under clause (ii) of sub-section
(5) of section 35AC of the Income-tax Act, 1961 to the National
Committee on a notified eligible project or schem
Form 59
Application for approval of issue of public companies under section
80C(2)(xix) or under section 88(2)(xvi) of the Income-tax Act
Form 59A
Application for approval of mutual funds investing in the eligible
issue of public companies under section 80C(2)(xx) or under section
88(2)(xvii) of the Income-tax Act
Form 60
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
Form 61
Statement containing particulars of declaration received in Form No. 60
Form 61A
Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961
FORM NO.61A (FOR FINANCIAL YEAR 2014-15)
Annual information return or statement of financial transaction under section 285BA of the Income-tax Act, 1961
Form 62
Certificate from the principal officer of the amalgamated company and
duly verfied by an accountant regarding achievement of the prescribed
level of production and continuance of such level of prduction in
subsequent years
Form 63
Statement to be furnished to the Assessing Officer designated under
rule 12B of the Income-tax Rules, 1962, in respect of income distributed
by the Unit Trust of India
Form 63A
Statement to be furnished to the Assessing Officer designated under
rule 12B of the Income-tax Rules, 1962, in respect of income distributed
by a Mutual Fund
Form 63AA
Information to be furnished for payments to a non-resident not being a company, or to a foreign company
Form 64
Statement of income distributed by Venture Capital Company or a Venture
Capital Fund to be furnished under section 115U of the Income-tax Act,
1961
Form 64A
Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961
Form 64B
Statement of income distributed by a business trust to be provided to
the unit holder under section 115UA of the Income-tax Act, 1961
Form 65(New)
Application for exercising/renewing option for the tonnage tax scheme
under sub-section (1) of section 115VP or sub-section (1) of section
115VR of the Income-tax Act, 1961
Form 66
Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961
Form 27B
Form for furnishing information with the statement of collection of tax
at source filed on computer media for the period
ending………...(dd/mm/yyyy)
Form 27E
Annual return of collection of tax under section 206C of I.T. Act, 1961 in respect of collections for the period ending……..
Form 61B
Statement of Reportable Account under sub-section (1) section 285BA of the Income-Tax Act, 1961
Form 64C
Statement of income distributed by an investment fund to be provided to
the unit holder under section 115UB of the Income-tax Act, 1961
Form 64D
Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961INCOME TAX FORM
Frequently Used Forms (Income tax Rules)
Form No. : 3CA
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
FORM NO. 3CA
[See rule 6G(1)(a)]
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
*I/we report that the statutory audit of M/s. ………...........…………………. (Name and address of
the assessee with Permanent Account Number) was conducted by *me/us/M/s.
…………………………………………..………. in pursuance of the provisions of the
…………………………….Act, and*I/we annex hereto a copy of *my/our/their audit report dated
……………………………. along with a copy of each of :-
(a) the audited *profit and loss account/income and expenditure account for the period beginning
from …………………………………………………….to ending on
……………………………..
(b) the audited balance sheet as at, …………………; and
(c) documents declared by the said Act to be part of, or annexed to, the *profit and loss
account/income and expenditure account and balance sheet.
2. The statement of particulars required to be furnished under section 44AB is annexed herewith in
Form No. 3CD.
3. In *my/our opinion and to the best of *my/our information and according to examination of books
of account including other relevant documents and explanations given to *me/us, the particulars
given in the said Form No.3 CD are true and correct subject to the following
observations/qualifications, if any:
a. …………………………….…………………………….………………………
b. …………………………….…………………………….………………………
c. …………………………….…………………………….………………………
……………………………………………
**(Signature and stamp/Seal of the signatory)
Place: …………… Name of the signatory …………………
Date: …………… Full address ……………………………
Notes :
1. * Delete whichever is not applicable
2. This report has to be signed by a person eligible to sign the report as per the provisions of
section 44AB of the Income-tax Act, 1961.
3. Where any of the requirements in this Form is answered in the negative or with qualification,
give reasons therefor.
4. The person who signs this audit report shall indicate reference of his membership
[See rule 6G(1)(a)]
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
*I/we report that the statutory audit of M/s. ………...........…………………. (Name and address of
the assessee with Permanent Account Number) was conducted by *me/us/M/s.
…………………………………………..………. in pursuance of the provisions of the
…………………………….Act, and*I/we annex hereto a copy of *my/our/their audit report dated
……………………………. along with a copy of each of :-
(a) the audited *profit and loss account/income and expenditure account for the period beginning
from …………………………………………………….to ending on
……………………………..
(b) the audited balance sheet as at, …………………; and
(c) documents declared by the said Act to be part of, or annexed to, the *profit and loss
account/income and expenditure account and balance sheet.
2. The statement of particulars required to be furnished under section 44AB is annexed herewith in
Form No. 3CD.
3. In *my/our opinion and to the best of *my/our information and according to examination of books
of account including other relevant documents and explanations given to *me/us, the particulars
given in the said Form No.3 CD are true and correct subject to the following
observations/qualifications, if any:
a. …………………………….…………………………….………………………
b. …………………………….…………………………….………………………
c. …………………………….…………………………….………………………
……………………………………………
**(Signature and stamp/Seal of the signatory)
Place: …………… Name of the signatory …………………
Date: …………… Full address ……………………………
Notes :
1. * Delete whichever is not applicable
2. This report has to be signed by a person eligible to sign the report as per the provisions of
section 44AB of the Income-tax Act, 1961.
3. Where any of the requirements in this Form is answered in the negative or with qualification,
give reasons therefor.
4. The person who signs this audit report shall indicate reference of his membership
Form No. : 3CB
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
FORM NO. 3CB
[See rule 6G(1)(b)]
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
1. *I/we have examined the balance sheet as on, ……………………, and the *profit and loss
account/income and expenditure account for the period beginning from …………………..…to
ending on …………………………………., attached herewith, of ……………………(Name),
… … … … … … … … … … … … … … . … … … … … ( A d d r e s s ) ,
……………..…………………(Permanent Account Number).
2. *I/we certify that the balance sheet and the *profit and loss/income and expenditure account are in
agreement with the books of account maintained at the head office at ……………………and **
……………………branches.
3. (a) *I/we report the following observations/comments/discrepancies/inconsistencies; if any:
(b) Subject to above, -
(A) *I/we have obtained all the information and explanations which, to the best of *my/our
knowledge and belief, were necessary for the purpose of the audit.
(B) In *my/our opinion, proper books of account have been kept by the head office and branches of
the assessee so far as appears from*my/ our examination of the books.
(C) In *my/our opinion and to the best of *my/our information and according to the explanations
given to *me/us, the said accounts, read with notes thereon, if any, give a true and fair view :-
(i) in the case of the balance sheet, of the state of the affairs of the assessee as at 31st March;
and
(ii) in the case of the *profit and loss account/income and expenditure account of the
*profit/loss or *surplus/deficit of the assessee for the year ended on that date.
4. The statement of particulars required to be furnished under section 44AB is annexed herewith in
Form No.3CD.
5. In *my/our opinion and to the best of *my/our information and according to explanations given to
*me/us, the particulars given in the said Form No.3 CD are true and correct subject to following
observations/qualifications, if any:
a. ……………………………………………………………………………………
b. ……………………………………………………………………………………
c. ……………………………………………………………………………………
……………………………………………
Printed
[See rule 6G(1)(b)]
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
1. *I/we have examined the balance sheet as on, ……………………, and the *profit and loss
account/income and expenditure account for the period beginning from …………………..…to
ending on …………………………………., attached herewith, of ……………………(Name),
… … … … … … … … … … … … … … . … … … … … ( A d d r e s s ) ,
……………..…………………(Permanent Account Number).
2. *I/we certify that the balance sheet and the *profit and loss/income and expenditure account are in
agreement with the books of account maintained at the head office at ……………………and **
……………………branches.
3. (a) *I/we report the following observations/comments/discrepancies/inconsistencies; if any:
(b) Subject to above, -
(A) *I/we have obtained all the information and explanations which, to the best of *my/our
knowledge and belief, were necessary for the purpose of the audit.
(B) In *my/our opinion, proper books of account have been kept by the head office and branches of
the assessee so far as appears from*my/ our examination of the books.
(C) In *my/our opinion and to the best of *my/our information and according to the explanations
given to *me/us, the said accounts, read with notes thereon, if any, give a true and fair view :-
(i) in the case of the balance sheet, of the state of the affairs of the assessee as at 31st March;
and
(ii) in the case of the *profit and loss account/income and expenditure account of the
*profit/loss or *surplus/deficit of the assessee for the year ended on that date.
4. The statement of particulars required to be furnished under section 44AB is annexed herewith in
Form No.3CD.
5. In *my/our opinion and to the best of *my/our information and according to explanations given to
*me/us, the particulars given in the said Form No.3 CD are true and correct subject to following
observations/qualifications, if any:
a. ……………………………………………………………………………………
b. ……………………………………………………………………………………
c. ……………………………………………………………………………………
……………………………………………
Printed
Form No. : 3CD
Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961
FORM NO. 3CD
[See rule 6 G(2)]
Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961
PART – A
1. Name of the assessee
2. Address
3. Permanent Account Number (PAN)
4. Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales tax, customs duty,etc. if yes,
please furnish the registration number or any other identification number allotted for the same
5. Status
6. Previous year from…………………….to……………….
7. Assessment year
8. Indicate the relevant clause of section 44AB under which the audit has been conducted
PART - B
9. (a) If firm or association of persons, indicate names of partners/members and their profit sharing ratios.
(b) If there is any change in the partners or members or in their profit sharing ratio since the last date of the
preceding year, the particulars of such change
10. (a) Nature of business or profession (if more than one business or profession is carried on during the previous
year, nature of every business or profession)
(b) If there is any change in the nature of business or profession, the particulars of such change.
11. (a) Whether books of account are prescribed under section 44AA, if yes, list of books so prescribed.
(b) List of books of account maintained and the address at which the books of accounts are kept.
(In case books of account are maintained in a computer system, mention the books of account generated by
such computer system. If the books of accounts are not kept at one location, please furnish the addresses of locations
along with the details of books of accounts maintained at each location. )
(c) List of books of account and nature of relevant documents examined.
12. Whether the profit and loss account includes any profits and gains assessable on presumptive basis, if
yes, indicate the amount and the relevant section (44AD, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB, Chapter XIIG,
First Schedule or any other relevant section.)
13. (a) Method of accounting employed in the previous year
(b) Whether there had been any change in the method of accounting employed vis-a-vis the method employed
in the immediately preceding previous year.
(c) If answer to (b) above is in the affirmative, give details of such change, and the effect thereof on the profit
or loss.
Serial number Particulars Increase in profit
(Rs.)
Decrease in profit
(Rs.)
(d) Details of deviation, if any, in the method of accounting employed in the previous year from accounting
standards prescribed under section 145 and the effect thereof on the profit or loss.
14. (a) Method of valuation of closing stock employed in the previous year.
(b) In case of deviation from the method of valuation prescribed under section 145A, and the effect thereof
on the profit or loss, please furnish:
Serial number Particulars Increase in profit
(Rs.)
Decrease in profit
(Rs.)
15. Give the following particulars of the capital asset converted into stock-in-trade:—
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(a) Description of capital asset;
(b) Date of acquisition;
(c) Cost of acquisition;
(d) Amount at which the asset is converted into stock-in-trade.
16. Amounts not credited to the profit and loss account, being, -
(a) the items falling within the scope of section 28;
(b) the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax
or value added tax where such credits, drawbacks or refunds are admitted as due by the authorities concerned;
(c) escalation claims accepted during the previous year;
(d) any other item of income;
(e) capital receipt, if any.
17. Where any land or building or both is transferred during the previous year for a consideration less than value
adopted or assessed or assessable by any authority of a State Government referred to in section 43CA or 50C, please
furnish :
Details of property Consideration received or
accrued
Value adopted or assessed or assessable
18. Particulars of depreciation allowable as per the Income-tax Act, 1961 in respect of each asset or block of
assets, as the case may be, in the following form :—
(a) Description of asset/block of assets.
(b) Rate of depreciation.
(c) Actual cost of written down value, as the case may be.
(d) Additions/deductions during the year with dates; in the case of any addition of an asset, date put to use;
including adjustments on account of –
(i) Central Value Added Tax credits claimed and allowed under the Central Excise Rules, 1944, in
respect of assets acquired on or after 1st March, 1994,
(ii) change in rate of exchange of currency, and
(iii) subsidy or grant or reimbursement, by whatever name called.
(e) Depreciation allowable.
(f) Written down value at the end of the year
19. Amounts admissible under sections :
Section Amount debited to
profit and loss account
Amounts admissible as per the provisions of the Income-tax
Act, 1961 and also fulfils the conditions, if any specified under the
relevant provisions of Income-tax Act, 1961 or Income-tax
Rules,1962 or any other guidelines, circular, etc., issued in this
behalf.
32AC
33AB
33ABA
35(1)(i)
35(1) (ii)
35(1)(iia)
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35(1)(iii)
35(1)(iv)
35(2AA)
35(2AB)
35ABB
35AC
35AD
35CCA
35CCB
35CCC
35CCD
35D
35DD
35DDA
35E
20. (a) Any sum paid to an employee as bonus or commission for services rendered, where such sum was
otherwise payable to him as profits or dividend. [Section 36(1)(ii)]
(b) Details of contributions received from employees for various funds as referred to in section 36(1)(va):
Serial
number
Nature
of
fund
Sum
received
from
employees
Due
date for
payment
The
actual
amount
paid
The actual date of payment to the concerned authorities
21. (a) Please furnish the details of amounts debited to the profit and loss account, being in the nature of capital,
personal, advertisement expenditure etc.
Nature Serial number Particulars Amount in Rs.
Capital expenditure
Personal expenditure
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Advertisement expenditure in any souvenir, brochure, tract,
pamphlet or the like published by a political party
Expenditure incurred at clubs being entrance fees and
subscriptions
Expenditure incurred at clubs being cost for club services and
facilities used.
Expenditure by way of penalty or fine for violation of any law
for the time being force
Expenditure by way of any other penalty or fine not covered
above
Expenditure incurred for any purpose which is an offence or
which is prohibited by law
(b) Amounts inadmissible under section 40(a):-
(i) as payment to non-resident referred to in sub-clause (i)
(A) Details of payment on which tax is not deducted:
(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payee
(B) Details of payment on which tax has been deducted but has not been paid during the previous year or in the
subsequent year before the expiry of time prescribed under section 200(1)
(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payee
(V) amount of tax deducted
(ii) as payment referred to in sub-clause (ia)
(A) Details of payment on which tax is not deducted:
(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payee
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(B) Details of payment on which tax has been deducted but has not been
paid on or before the due date specified in sub- section (1) of section
139.
(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payer
(V) amount of tax deducted
(VI) amount out of (V) deposited, if any
(iii) under sub-clause (ic) [Wherever applicable]
(iv) under sub-clause (iia)
(v) under sub-clause (iib)
(vi) under sub-clause (iii)
(A) date of payment
(B) amount of payment
(C) name and address of the payee
(vii) under sub-clause (iv)
(viii) under sub-clause (v)
(c) Amounts debited to profit and loss account being, interest, salary, bonus, commission or remuneration
inadmissible under section 40(b)/40(ba) and computation thereof;
(d) Disallowance/deemed income under section 40A(3):
(A) On the basis of the examination of books of account and other relevant documents/evidence, whether the
expenditure covered under section 40A(3) read with rule 6DD were made by account payee cheque drawn on a bank or
account payee bank draft. If not, please furnish the details :
Serial number Date of payment Nature of payment Amount Name and Permanent Account
Number of the payee, if available
(B) On the basis of the examination of books of account and other relevant documents/evidence, whether the payment
referred to in section 40A(3A) read with rule 6DD were made by account payee cheque drawn on a bank or account payee
bank draft If not, please furnish the details of amount deemed to be the profits and gains of business or profession under
section 40A (3A);
Serial number Date of payment Nature of payment Amount Name and Permanent Account
Number of the payee, if available
(e) provision for payment of gratuity not allowable under section 40A(7);
(f) any sum paid by the assessee as an employer not allowable under section 40A(9);
(g) particulars of any liability of a contingent nature;
(h) amount of deduction inadmissible in terms of section 14A in respect of the expenditure incurred in relation to
income which does not form part of the total income;
(i) amount inadmissible under the proviso to section 36(1)(iii).
22. Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act,
2006.
23. Particulars of payments made to persons specified under section 40A(2)(b).
24. Amounts deemed to be profits and gains under section 32AC or 33AB or 33ABA or 33AC.
25. Any amount of profit chargeable to tax under section 41 and computation thereof.
26. In respect of any sum referred to in clause (a),(b), (c), (d), (e) or (f) of section 43B, the liability for which:—
(A) pre-existed on the first day of the previous year but was not allowed in the assessment of any preceding previous year
and was
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(a) paid during the previous year;
(b) not paid during the previous year;
(B) was incurred in the previous year and was
(a) paid on or before the due date for furnishing the return of income of
the previous year under section 139(1);
(b) not paid on or before the aforesaid date.
(State whether sales tax, customs duty, excise duty or any other indirect tax, levy, cess, impost, etc., is passed
through the profit and loss account.)
27. (a) Amount of Central Value Added Tax credits availed of or utilised during the previous year and its treatment
in the profit and loss account and treatment of outstanding Central Value Added Tax credits in the accounts.
(b) Particulars of income or expenditure of prior period credited or debited to the profit and loss account.
28. Whether during the previous year the assessee has received any property, being share of a company not being a
company in which the public are substantially interested, without consideration or for inadequate consideration as referred to
in section 56(2)(viia), if yes, please furnish the details of the same.
29. Whether during the previous year the assessee received any consideration for issue of shares which exceeds the fair
market value of the shares as referred to in section 56(2)(viib), if yes, please furnish the details of the same.
30. Details of any amount borrowed on hundi or any amount due thereon (including interest on the amount borrowed)
repaid, otherwise than through an account payee cheque. [Section 69D]
31. *(a) Particulars of each loan or deposit in an amount exceeding the limit specified in section 269SS taken or
accepted during the previous year :—
(i) name, address and Permanent Account Number (if available with the assessee) of the lender or depositor;
(ii) amount of loan or deposit taken or accepted;
(iii) whether the loan or deposit was squared up during the previous year;
(iv) maximum amount outstanding in the account at any time during the previous year;
(v) whether the loan or deposit was taken or accepted otherwise than by an account payee cheque or an
account payee bank draft.
*(These particulars needs not be given in the case of a Government company, a banking company or a
corporation established by a Central, State or Provincial Act.)
(b) Particulars of each repayment of loan or deposit in an amount exceeding the limit specified in section 269T made
during the previous year :—
(i) name, address and Permanent Account Number (if available with the assessee) of the payee;
(ii) amount of the repayment;
(iii) maximum amount outstanding in the account at any time during the previous year;
(iv) whether the repayment was made otherwise than by account payee cheque or account payee bank draft.
(c) Whether the taking or accepting loan or deposit, or repayment of the same were made by account payee cheque
drawn on a bank or account payee bank draft based on the examination of books of account and other relevant
documents
(The particulars (i) to (iv) at (b) and comment at (c) above need not be given in the case of a repayment of any loan or
deposit taken or accepted from Government, Government company, banking company or a corporation established by a
Central, State or Provincial Act)
32.(a) Details of brought forward loss or depreciation allowance, in the following manner, to the extent available :
Serial
Number
Assessment
Year
Nature of loss/
allowance (jn
rupees)
Amount as
returned (in
rupees)
Amounts as assessed
(give reference to
relevant order)
Remarks
(b) Whether a change in shareholding of the company has taken place in the previous year due to which the losses
incurred prior to the previous year cannot be allowed to be carried forward in terms of section 79.
(c) Whether the assessee has incurred any speculation loss referred to in section 73 during the previous year, If yes,
please furnish the details of the same.
(d) whether the assessee has incurred any loss referred to in section 73A in respect of any specified business during the
previous year, if yes, please furnish details of the same.
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(e) In case of a company, please state that whether the company is deemed to be carrying on a speculation business as
referred in explanation to section 73, if yes, please furnish the details of speculation loss if any incurred during the previous
year.
33. Section-wise details of deductions, if any, admissible under Chapter VIA or Chapter III (Section 10A, Section 10AA).
Section under
which deduction is
claimed
Amounts admissible as per the provision of the Income-tax Act, 1961 and fulfils the
conditions, if any, specified under the relevant provisions of Income-tax Act, 1961 or Income-tax
Rules,1962 or any other guidelines, circular, etc, issued in this behalf.
34. (a) Whether the assessee is required to deduct or collect tax as per the provisions of Chapter XVII-B or
Chapter XVII-BB, if yes please furnish:
Tax
deduction
and
collection
Account
Number
(TAN)
Section
Nature
of
payment
Total
amount
of
payment
or
receipt
of the
nature
specified
in
column
(3)
Total
amount
on which
tax was
required
to be
deducted
or
collected
out of (4)
Total
amount
on which
tax was
deducted
or
collected
at
specified
rate out of
(5)
Amount
of tax
deducted
or
collected
out of
(6)
Total
amount on
which tax
was
deducted or
collected at
less than
specified
rate out of
(7)
Amount
of tax
deducted
or
collected
on (8)
Amount of
tax
deducted or
collected
not
deposited to
the credit of
the Central
Government
out of (6)
and (8)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
(b) whether the assessee has furnished the statement of tax deducted or tax collected within the prescribed time. If not,
please furnish the details:
Tax deduction
and collection
Account
Number (TAN)
Type of
Form
Due date for
furnishing
Date of
furnishing, if
furnished
Whether the statement of tax deducted or collected
contains information about all transactions which are
required to be reported
(c) whether the assessee is liable to pay interest under section 201(1A) or section 206C(7). If yes, please furnish:
Tax deduction
and collection
Account
Number
(TAN)
Amount of interest under section 201(1A)/206C(7)
is payable
Amount paid out of column (2) along with date
of payment.
35. (a) In the case of a trading concern, give quantitative details of principal
items of goods traded :
(i) Opening Stock;
(ii) purchases during the previous year;
(iii) sales during the previous year;
(iv) closing stock;
(v) shortage/excess, if any
(b) In the case of a manufacturing concern, give quantitative
details of the principal items of raw materials, finished
products and by-products :
A. Raw Materials :
(i) opening stock;
(ii) purchases during the previous year;
(iii) consumption during the previous year;
(iv) sales during the previous year;
(v) closing stock;
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(vi) yield of finished products;
(vii) percentage of yield;
(viii) shortage/excess, if any.
B. Finished products/by-products :
(i) opening stock;
(ii) purchases during the previous year;
(iii) quantity manufactured during the previous year;
(iv) sales during the previous year;
(v) closing stock;
(vi) shortage/excess, if any.
36. In the case of a domestic company, details of tax on distributed profits under section 115-O in the following
form :-
(a) total amount of distributed profits;
(b) amount of reduction as referred to in section 115-O (1A)(i);
(c amount of reduction as referred to in section 115-O (1A)(ii);
(d) total tax paid thereon;
(e) dates of payment with amounts.
37. Whether any cost audit was carried out, if yes, give the details, if any, of disqualification or disagreement on any
matter/item/value/quantity as may be reported/identified by the cost auditor.
38. Whether any audit was conducted under the Central Excise Act, 1944, if yes, give the details, if any, of
disqualification or disagreement on any matter/item/value/quantity as may be reported/identified by the auditor.
39. Whether any audit was conducted under section 72A of the Finance Act,1994 in relation to valuation of taxable
services, if yes, give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be
reported/identified by the auditor.
40. Details regarding turnover, gross profit, etc., for the previous year and preceding previous year:
Serial
number
Particulars Previous year Preceding previous
year
1. Total turnover of the assessee
2. Gross profit/turnover
3. Net profit/turnover
4. Stock-in-trade/turnover
5. Material consumed/finished goods
produced
(The details required to be furnished for principal items of goods traded or manufactured or services rendered)
41. Please furnish the details of demand raised or refund issued during the previous year under any tax laws other than
Income-tax Act, 1961 and Wealth tax Act, 1957 alongwith details of relevant proceedings.
…………………………………………………
*(Signature and stamp/seal of the signatory)
Place : ______________ Name of the signatory
Date : ______________ Full address ………………………………….
Notes :
1. *This Form has to be signed by the person competent to sign Form No. 3CA or Form No. 3CB, as the
case may be.
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[See rule 6 G(2)]
Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961
PART – A
1. Name of the assessee
2. Address
3. Permanent Account Number (PAN)
4. Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales tax, customs duty,etc. if yes,
please furnish the registration number or any other identification number allotted for the same
5. Status
6. Previous year from…………………….to……………….
7. Assessment year
8. Indicate the relevant clause of section 44AB under which the audit has been conducted
PART - B
9. (a) If firm or association of persons, indicate names of partners/members and their profit sharing ratios.
(b) If there is any change in the partners or members or in their profit sharing ratio since the last date of the
preceding year, the particulars of such change
10. (a) Nature of business or profession (if more than one business or profession is carried on during the previous
year, nature of every business or profession)
(b) If there is any change in the nature of business or profession, the particulars of such change.
11. (a) Whether books of account are prescribed under section 44AA, if yes, list of books so prescribed.
(b) List of books of account maintained and the address at which the books of accounts are kept.
(In case books of account are maintained in a computer system, mention the books of account generated by
such computer system. If the books of accounts are not kept at one location, please furnish the addresses of locations
along with the details of books of accounts maintained at each location. )
(c) List of books of account and nature of relevant documents examined.
12. Whether the profit and loss account includes any profits and gains assessable on presumptive basis, if
yes, indicate the amount and the relevant section (44AD, 44AE, 44AF, 44B, 44BB, 44BBA, 44BBB, Chapter XIIG,
First Schedule or any other relevant section.)
13. (a) Method of accounting employed in the previous year
(b) Whether there had been any change in the method of accounting employed vis-a-vis the method employed
in the immediately preceding previous year.
(c) If answer to (b) above is in the affirmative, give details of such change, and the effect thereof on the profit
or loss.
Serial number Particulars Increase in profit
(Rs.)
Decrease in profit
(Rs.)
(d) Details of deviation, if any, in the method of accounting employed in the previous year from accounting
standards prescribed under section 145 and the effect thereof on the profit or loss.
14. (a) Method of valuation of closing stock employed in the previous year.
(b) In case of deviation from the method of valuation prescribed under section 145A, and the effect thereof
on the profit or loss, please furnish:
Serial number Particulars Increase in profit
(Rs.)
Decrease in profit
(Rs.)
15. Give the following particulars of the capital asset converted into stock-in-trade:—
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(a) Description of capital asset;
(b) Date of acquisition;
(c) Cost of acquisition;
(d) Amount at which the asset is converted into stock-in-trade.
16. Amounts not credited to the profit and loss account, being, -
(a) the items falling within the scope of section 28;
(b) the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax
or value added tax where such credits, drawbacks or refunds are admitted as due by the authorities concerned;
(c) escalation claims accepted during the previous year;
(d) any other item of income;
(e) capital receipt, if any.
17. Where any land or building or both is transferred during the previous year for a consideration less than value
adopted or assessed or assessable by any authority of a State Government referred to in section 43CA or 50C, please
furnish :
Details of property Consideration received or
accrued
Value adopted or assessed or assessable
18. Particulars of depreciation allowable as per the Income-tax Act, 1961 in respect of each asset or block of
assets, as the case may be, in the following form :—
(a) Description of asset/block of assets.
(b) Rate of depreciation.
(c) Actual cost of written down value, as the case may be.
(d) Additions/deductions during the year with dates; in the case of any addition of an asset, date put to use;
including adjustments on account of –
(i) Central Value Added Tax credits claimed and allowed under the Central Excise Rules, 1944, in
respect of assets acquired on or after 1st March, 1994,
(ii) change in rate of exchange of currency, and
(iii) subsidy or grant or reimbursement, by whatever name called.
(e) Depreciation allowable.
(f) Written down value at the end of the year
19. Amounts admissible under sections :
Section Amount debited to
profit and loss account
Amounts admissible as per the provisions of the Income-tax
Act, 1961 and also fulfils the conditions, if any specified under the
relevant provisions of Income-tax Act, 1961 or Income-tax
Rules,1962 or any other guidelines, circular, etc., issued in this
behalf.
32AC
33AB
33ABA
35(1)(i)
35(1) (ii)
35(1)(iia)
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35(1)(iii)
35(1)(iv)
35(2AA)
35(2AB)
35ABB
35AC
35AD
35CCA
35CCB
35CCC
35CCD
35D
35DD
35DDA
35E
20. (a) Any sum paid to an employee as bonus or commission for services rendered, where such sum was
otherwise payable to him as profits or dividend. [Section 36(1)(ii)]
(b) Details of contributions received from employees for various funds as referred to in section 36(1)(va):
Serial
number
Nature
of
fund
Sum
received
from
employees
Due
date for
payment
The
actual
amount
paid
The actual date of payment to the concerned authorities
21. (a) Please furnish the details of amounts debited to the profit and loss account, being in the nature of capital,
personal, advertisement expenditure etc.
Nature Serial number Particulars Amount in Rs.
Capital expenditure
Personal expenditure
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Advertisement expenditure in any souvenir, brochure, tract,
pamphlet or the like published by a political party
Expenditure incurred at clubs being entrance fees and
subscriptions
Expenditure incurred at clubs being cost for club services and
facilities used.
Expenditure by way of penalty or fine for violation of any law
for the time being force
Expenditure by way of any other penalty or fine not covered
above
Expenditure incurred for any purpose which is an offence or
which is prohibited by law
(b) Amounts inadmissible under section 40(a):-
(i) as payment to non-resident referred to in sub-clause (i)
(A) Details of payment on which tax is not deducted:
(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payee
(B) Details of payment on which tax has been deducted but has not been paid during the previous year or in the
subsequent year before the expiry of time prescribed under section 200(1)
(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payee
(V) amount of tax deducted
(ii) as payment referred to in sub-clause (ia)
(A) Details of payment on which tax is not deducted:
(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payee
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(B) Details of payment on which tax has been deducted but has not been
paid on or before the due date specified in sub- section (1) of section
139.
(I) date of payment
(II) amount of payment
(III) nature of payment
(IV) name and address of the payer
(V) amount of tax deducted
(VI) amount out of (V) deposited, if any
(iii) under sub-clause (ic) [Wherever applicable]
(iv) under sub-clause (iia)
(v) under sub-clause (iib)
(vi) under sub-clause (iii)
(A) date of payment
(B) amount of payment
(C) name and address of the payee
(vii) under sub-clause (iv)
(viii) under sub-clause (v)
(c) Amounts debited to profit and loss account being, interest, salary, bonus, commission or remuneration
inadmissible under section 40(b)/40(ba) and computation thereof;
(d) Disallowance/deemed income under section 40A(3):
(A) On the basis of the examination of books of account and other relevant documents/evidence, whether the
expenditure covered under section 40A(3) read with rule 6DD were made by account payee cheque drawn on a bank or
account payee bank draft. If not, please furnish the details :
Serial number Date of payment Nature of payment Amount Name and Permanent Account
Number of the payee, if available
(B) On the basis of the examination of books of account and other relevant documents/evidence, whether the payment
referred to in section 40A(3A) read with rule 6DD were made by account payee cheque drawn on a bank or account payee
bank draft If not, please furnish the details of amount deemed to be the profits and gains of business or profession under
section 40A (3A);
Serial number Date of payment Nature of payment Amount Name and Permanent Account
Number of the payee, if available
(e) provision for payment of gratuity not allowable under section 40A(7);
(f) any sum paid by the assessee as an employer not allowable under section 40A(9);
(g) particulars of any liability of a contingent nature;
(h) amount of deduction inadmissible in terms of section 14A in respect of the expenditure incurred in relation to
income which does not form part of the total income;
(i) amount inadmissible under the proviso to section 36(1)(iii).
22. Amount of interest inadmissible under section 23 of the Micro, Small and Medium Enterprises Development Act,
2006.
23. Particulars of payments made to persons specified under section 40A(2)(b).
24. Amounts deemed to be profits and gains under section 32AC or 33AB or 33ABA or 33AC.
25. Any amount of profit chargeable to tax under section 41 and computation thereof.
26. In respect of any sum referred to in clause (a),(b), (c), (d), (e) or (f) of section 43B, the liability for which:—
(A) pre-existed on the first day of the previous year but was not allowed in the assessment of any preceding previous year
and was
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(a) paid during the previous year;
(b) not paid during the previous year;
(B) was incurred in the previous year and was
(a) paid on or before the due date for furnishing the return of income of
the previous year under section 139(1);
(b) not paid on or before the aforesaid date.
(State whether sales tax, customs duty, excise duty or any other indirect tax, levy, cess, impost, etc., is passed
through the profit and loss account.)
27. (a) Amount of Central Value Added Tax credits availed of or utilised during the previous year and its treatment
in the profit and loss account and treatment of outstanding Central Value Added Tax credits in the accounts.
(b) Particulars of income or expenditure of prior period credited or debited to the profit and loss account.
28. Whether during the previous year the assessee has received any property, being share of a company not being a
company in which the public are substantially interested, without consideration or for inadequate consideration as referred to
in section 56(2)(viia), if yes, please furnish the details of the same.
29. Whether during the previous year the assessee received any consideration for issue of shares which exceeds the fair
market value of the shares as referred to in section 56(2)(viib), if yes, please furnish the details of the same.
30. Details of any amount borrowed on hundi or any amount due thereon (including interest on the amount borrowed)
repaid, otherwise than through an account payee cheque. [Section 69D]
31. *(a) Particulars of each loan or deposit in an amount exceeding the limit specified in section 269SS taken or
accepted during the previous year :—
(i) name, address and Permanent Account Number (if available with the assessee) of the lender or depositor;
(ii) amount of loan or deposit taken or accepted;
(iii) whether the loan or deposit was squared up during the previous year;
(iv) maximum amount outstanding in the account at any time during the previous year;
(v) whether the loan or deposit was taken or accepted otherwise than by an account payee cheque or an
account payee bank draft.
*(These particulars needs not be given in the case of a Government company, a banking company or a
corporation established by a Central, State or Provincial Act.)
(b) Particulars of each repayment of loan or deposit in an amount exceeding the limit specified in section 269T made
during the previous year :—
(i) name, address and Permanent Account Number (if available with the assessee) of the payee;
(ii) amount of the repayment;
(iii) maximum amount outstanding in the account at any time during the previous year;
(iv) whether the repayment was made otherwise than by account payee cheque or account payee bank draft.
(c) Whether the taking or accepting loan or deposit, or repayment of the same were made by account payee cheque
drawn on a bank or account payee bank draft based on the examination of books of account and other relevant
documents
(The particulars (i) to (iv) at (b) and comment at (c) above need not be given in the case of a repayment of any loan or
deposit taken or accepted from Government, Government company, banking company or a corporation established by a
Central, State or Provincial Act)
32.(a) Details of brought forward loss or depreciation allowance, in the following manner, to the extent available :
Serial
Number
Assessment
Year
Nature of loss/
allowance (jn
rupees)
Amount as
returned (in
rupees)
Amounts as assessed
(give reference to
relevant order)
Remarks
(b) Whether a change in shareholding of the company has taken place in the previous year due to which the losses
incurred prior to the previous year cannot be allowed to be carried forward in terms of section 79.
(c) Whether the assessee has incurred any speculation loss referred to in section 73 during the previous year, If yes,
please furnish the details of the same.
(d) whether the assessee has incurred any loss referred to in section 73A in respect of any specified business during the
previous year, if yes, please furnish details of the same.
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(e) In case of a company, please state that whether the company is deemed to be carrying on a speculation business as
referred in explanation to section 73, if yes, please furnish the details of speculation loss if any incurred during the previous
year.
33. Section-wise details of deductions, if any, admissible under Chapter VIA or Chapter III (Section 10A, Section 10AA).
Section under
which deduction is
claimed
Amounts admissible as per the provision of the Income-tax Act, 1961 and fulfils the
conditions, if any, specified under the relevant provisions of Income-tax Act, 1961 or Income-tax
Rules,1962 or any other guidelines, circular, etc, issued in this behalf.
34. (a) Whether the assessee is required to deduct or collect tax as per the provisions of Chapter XVII-B or
Chapter XVII-BB, if yes please furnish:
Tax
deduction
and
collection
Account
Number
(TAN)
Section
Nature
of
payment
Total
amount
of
payment
or
receipt
of the
nature
specified
in
column
(3)
Total
amount
on which
tax was
required
to be
deducted
or
collected
out of (4)
Total
amount
on which
tax was
deducted
or
collected
at
specified
rate out of
(5)
Amount
of tax
deducted
or
collected
out of
(6)
Total
amount on
which tax
was
deducted or
collected at
less than
specified
rate out of
(7)
Amount
of tax
deducted
or
collected
on (8)
Amount of
tax
deducted or
collected
not
deposited to
the credit of
the Central
Government
out of (6)
and (8)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
(b) whether the assessee has furnished the statement of tax deducted or tax collected within the prescribed time. If not,
please furnish the details:
Tax deduction
and collection
Account
Number (TAN)
Type of
Form
Due date for
furnishing
Date of
furnishing, if
furnished
Whether the statement of tax deducted or collected
contains information about all transactions which are
required to be reported
(c) whether the assessee is liable to pay interest under section 201(1A) or section 206C(7). If yes, please furnish:
Tax deduction
and collection
Account
Number
(TAN)
Amount of interest under section 201(1A)/206C(7)
is payable
Amount paid out of column (2) along with date
of payment.
35. (a) In the case of a trading concern, give quantitative details of principal
items of goods traded :
(i) Opening Stock;
(ii) purchases during the previous year;
(iii) sales during the previous year;
(iv) closing stock;
(v) shortage/excess, if any
(b) In the case of a manufacturing concern, give quantitative
details of the principal items of raw materials, finished
products and by-products :
A. Raw Materials :
(i) opening stock;
(ii) purchases during the previous year;
(iii) consumption during the previous year;
(iv) sales during the previous year;
(v) closing stock;
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(vi) yield of finished products;
(vii) percentage of yield;
(viii) shortage/excess, if any.
B. Finished products/by-products :
(i) opening stock;
(ii) purchases during the previous year;
(iii) quantity manufactured during the previous year;
(iv) sales during the previous year;
(v) closing stock;
(vi) shortage/excess, if any.
36. In the case of a domestic company, details of tax on distributed profits under section 115-O in the following
form :-
(a) total amount of distributed profits;
(b) amount of reduction as referred to in section 115-O (1A)(i);
(c amount of reduction as referred to in section 115-O (1A)(ii);
(d) total tax paid thereon;
(e) dates of payment with amounts.
37. Whether any cost audit was carried out, if yes, give the details, if any, of disqualification or disagreement on any
matter/item/value/quantity as may be reported/identified by the cost auditor.
38. Whether any audit was conducted under the Central Excise Act, 1944, if yes, give the details, if any, of
disqualification or disagreement on any matter/item/value/quantity as may be reported/identified by the auditor.
39. Whether any audit was conducted under section 72A of the Finance Act,1994 in relation to valuation of taxable
services, if yes, give the details, if any, of disqualification or disagreement on any matter/item/value/quantity as may be
reported/identified by the auditor.
40. Details regarding turnover, gross profit, etc., for the previous year and preceding previous year:
Serial
number
Particulars Previous year Preceding previous
year
1. Total turnover of the assessee
2. Gross profit/turnover
3. Net profit/turnover
4. Stock-in-trade/turnover
5. Material consumed/finished goods
produced
(The details required to be furnished for principal items of goods traded or manufactured or services rendered)
41. Please furnish the details of demand raised or refund issued during the previous year under any tax laws other than
Income-tax Act, 1961 and Wealth tax Act, 1957 alongwith details of relevant proceedings.
…………………………………………………
*(Signature and stamp/seal of the signatory)
Place : ______________ Name of the signatory
Date : ______________ Full address ………………………………….
Notes :
1. *This Form has to be signed by the person competent to sign Form No. 3CA or Form No. 3CB, as the
case may be.
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Form No. : 3CEB
Report from an accountant to be furnished under section 92E relating to international transaction(s)
Form No. : 10A
Application for
registration of charitable or religious trust or institution under
section 12A(1)(aa) of the Income-tax Act, 1961
Form No. : 10B
Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions
Form No. : 15CA
Information to be furnished for payments, chargeable to tax, to a non-resident not being a company, or to a foreign company
Form No. : 15CB
Certificate of an accountant
Form No. : 15G
Declaration under
sub-sections (1) and (1A) of section 197A of the Income-tax Act, 1961,
to be made by an individual or a person (not being a company or a firm)
claiming certain receipts without deduction of tax
Form No. : 15H
Declaration
under sub-section (1C) of section 197A of the Income-tax Act, 1961, to
be made by an individual who is of the age of sixty years or more
claiming certain receipts without deduction of tax
Form No. : 16
Certificate
under section 203 of the Income-tax Act, 1961 for tax deducted at
source from income chargeable under the head "Salaries"
Form No. : 16A
Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source
Form No. : 26AS
Annual Tax Statement under section 203AA
Form No. : 35
Appeal to the Commissioner of Income-tax (Appeals)
Form No. : 36
Form of appeal to the Appellate Tribunal
Form No. : 49A
Application for allotment of Permanent Account Number under section 139A of the Income-tax Act, 1961
Form No. : 49AA
Application
for Allotment of Permanent Account Number [Individuals not being a
Citizen of India/Entities incorporated outside India/ Unincorporated
entities formed outside India]
Form No. : 49B
Form
of application for allotment of Tax Deduction and Collection Account
Number under section 203A of the Income-tax Act, 1961
Form No. : 60
Form
of declaration to be filed by a person who does not have a permanent
account number and who enters into any transaction specified in rule
114B
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