Taxmann’s Income-Tax Forms Under Income-tax Act 2025 & Income-tax Rules 2026 is a comprehensive reference covering the new income-tax compliance architecture under the Income-tax Act 2025 and the Income-tax Rules 2026. Every prescribed form has been renumbered, redesigned, and digitally restructured. The book consolidates the complete CBDT-issued Guidance Notes and FAQs for approximately 167 forms across 863 pages, making it a single authoritative reference for form-level compliance under the new regime.
The publication contains no third-party commentary. The interpretive voice throughout is that of the CBDT itself.
This book is intended for the following audience:
- Chartered Accountants and Tax Practitioners – Required to certify, audit, or file reports in prescribed forms, and who need authoritative CBDT-issued guidance on form completion and filing methodology
- Corporate Tax and Finance Functions – Managing TDS/TCS compliance, advance tax intimations, APA filings, CbCR reporting, and MAT/AMT computations
- Transfer Pricing Specialists – Dealing with TP audit reports, Safe Harbour applications, APA negotiations, MAP invocations, and CbCR constituent entity filings
- Company Secretaries and Cost Accountants – Involved in secretarial compliance, amalgamation certifications, tonnage tax audits, and statutory reporting under special regimes
- Non-Profit Organisations and Charitable Trusts – Navigating the registration, approval, accumulation, and audit form requirements under sections 332 and 354
- Appellate Practitioners – Handling proceedings before JCIT(A), CIT(A), ITAT, and High Courts, as well as Dispute Resolution Committee and advance ruling applications
- Tax Officials and Administrators – Seeking to understand prescribed form requirements and the CBDT's own interpretive position on those forms
- IT and Compliance Teams – Implementing the new e-filing system, including smart form changes, auto-population logic, API integrations, and UDIN requirements
The Present Publication is the 2026 Edition, edited by Taxmann’s Editorial Board, with the following noteworthy features:
- CBDT Guidance as Primary Authority – Every guidance note reproduced is CBDT-issued, rather than a practitioner's interpretation. Where a professional has relied on this guidance in completing a prescribed form, such reliance carries formal weight in compliance and penalty proceedings
- Dual Statutory Cross-Reference Throughout – Every form entry carries an explicit footnote cross-referencing its predecessor form under the 1962 Rules and mapping the governing section from the Income-tax Act 1961 to its equivalent in the Income-tax Act 2025
- Standardised Guidance Architecture – Every form in the volume follows a consistent internal structure:
- Purpose – What the form accomplishes and which statutory provision it serves
- Who Should File – Eligible/obligated categories of taxpayers
- Frequency and Due Dates – Filing calendar, including quarter-wise tables where applicable
- Structure of the Form – Part-by-part breakdown of what information is required and why
- Filing Method – Online-only, DSC or EVC, UDIN requirements for accountant certificates
- Historical Filing Count – Actual filing volume data from prior years
- Changes Proposed – Qualitative explanation of what has changed from the predecessor form
- FAQs – Numbered Q&A covering mandatory filing, revision eligibility, consequences of non-filing, document requirements, and common errors
- Substantive Guidance Depth – The guidance is not perfunctory. For complex forms, it runs to multiple pages of substantive analysis, providing practical, deployment-ready material
- Smart Form Transition Documentation – The guidance systematically documents the shift from the old form architecture to the new digital framework, including auto-population of taxpayer master data, real-time field validations, dropdown-based category selection, API integrations, UDIN linkage for accountant certificates, and the replacement of “Assessment Year/Financial Year/Previous Year” with “Tax Year” throughout
The 863 pages cover the complete form set across eight functional domains:
- Source Taxation (TDS/TCS)
- Quarterly Salary TDS Statement – Form 138 (successor to Form 24Q)
- Quarterly Non-Salary Domestic TDS Statement – Form 140 (successor to Form 26Q)
- Quarterly Non-Resident TDS Statement – Form 144 (successor to Form 27Q)
- Quarterly Virtual Digital Asset TDS Statement – Form 142
- Quarterly TCS Statement – Form 143 (successor to Form 27EQ)
- TDS/TCS Certificates – Forms 130–133
- Government Book-Adjustment TDS/TCS Statement – Form 137 (successor to Form 24G)
- Challan-Cum-Statement – Form 141
- IFSC Unit Remittance Statement – Form 148
- Accountant Certificates to Avoid Deductor-in-Default Classification – Forms 149–150
- International Taxation and Transfer Pricing
- TP Audit Report for International and Specified Domestic Transactions – Form 48 (successor to Form 3CEB); includes detailed guidance with method-wise ALP computation illustrations for all five TP methods
- Safe Harbour Application – Form 49
- Pre-filing Consultation Application – Form 50
- APA Application, Annual Compliance Report, and Renewal – Forms 51–54
- MAP Invocation – Form 55
- CbCR Constituent Entity Information, Designated Entity Intimation, and Parent Entity Report Under Section 511 – Forms 56–60
- Non-Resident Payment Information and Accountant Certificate (Functional Equivalents of Forms 15CA and 15CB) – Forms 145–146
- Royalty and FTS Audit Report for Non-Residents – Form 24
- Certificate of Residence for Treaty Purposes – Forms 42–43
- Non-Profit Organisations and Charitable Trusts
- Provisional Registration and Approval Application – Form 104
- Regular Registration under Section 332 and Approval under Section 354 – Form 105; guidance covers six distinct re-registration scenarios and the new 10-year registration window for smaller NPOs under the Income-tax Act 2025
- Provisional Registration and Approval Orders, Including Rejection – Form 106
- Regular Registration/Approval Grant, Rejection, and Cancellation Orders – Form 107
- Option for Application of Income for Charitable or Religious Purposes – Form 108
- Income Accumulation Statement under Section 342(1) – Form 109
- Change-of-Purpose Application for Accumulated Income – Form 110
- NPO Audit Report under Section 348 – Form 112
- Donee Statement and Donation Certificate under Section 354 – Forms 113–114
- Special Regimes
- Tonnage Tax Option/Renewal Application and Audit Report – Forms 80–81
- SEZ Unit Deduction Particulars under Section 144 – Form 33
- Additional Employee Cost Deduction Report – Form 34
- OBU and IFSC Income Deduction Report – Form 35
- Specified Fund Concessional Taxation Statement and OBU Investment Division Certifications – Forms 68–71
- Income Statements for Securitisation Trusts, VCCs/VCFs, Business Trusts, and Investment Funds (Both Entity-Level and Investor-Level) – Forms 72–79
- Patent Royalty Taxation Option – Form 65
- MAT Book Profit Computation Report – Form 66
- AMT Adjusted Total Income Computation Report – Form 67
- Scientific Research and Investment Incentives
- Zero Coupon Bond Notification Application and Annual Compliance Certification – Forms 2–3
- Preliminary Expense Statement and Audit Report – Forms 5–6
- Approval, Order, Receipt, and Reporting Chain for CBDT-Approved Scientific Research Programmes Under Section 45(3)(C) – Forms 7–10
- In-House R&D Facility Agreement, Accountant Report, and Approval Order – Forms 11–14
- Research Institution Donation Statement, Certificate, and Approval Forms – Forms 15–17
- Affordable Housing Project Notification – Form 18
- Semiconductor Wafer Fabrication Unit Notification – Form 19
- Agricultural Extension Project Approval and Notification – Forms 20–21
- Skill Development Project Approval and Notification – Forms 22–23
- Appellate and Dispute Resolution
- Appeal To JCIT(A) or CIT(A) – Form 99
- Audit Report and Inventory Valuation Report under Section 268(5) – Forms 100–101
- ITAT Appeal Form and Memorandum of Cross-Objections – Forms 115–116
- Identical Question of Law Declaration and Appeal Deferment Application – Forms 117–118
- Dispute Resolution Committee Application – Form 119
- Advance Ruling Application – Form 120
- Non-Resident and Foreign Income
- Statement of Foreign Income and Foreign Tax Credit – Form 44
- FTC Dispute Intimation – Form 45
- Relief on Arrear Salary, Gratuity, Retrenchment Compensation, and Pension Commutation – Form 39
- Retirement Benefit Account Taxation Option – Form 40
- Treaty Information Under Section 159(8) – Form 41
- Non-Domiciled Person Undertakings, No-Objection Certificate, and Clearance Certificate – Forms 154–159
- Annual Statement under Section 505 – Form 162
- Information and Documents for Indian Concerns Under Section 506 – Form 163
- Film Production and Specified Activity Statement Under Section 507 – Form 164
- Annual Information Statement – Form 168
- Registration and Administration
- PAN Allotment for All Four Taxpayer Categories (Indian Individuals, Indian Entities, Foreign Individuals, Foreign Entities) – Forms 93–96
- TAN Allotment – Forms 134–135
- Accounts Office Identification Number (AIN) Application – Form 136
- Income-Tax Practitioner Registration – Form 171
- Provident Fund Subscriber Account Maintenance and Recognition Application – Forms 185–186
- Superannuation Fund and Gratuity Fund Approval Application – Form 188
- Appeal Against Fund De-Recognition or Approval Withdrawal – Form 187
- Public Company Issue Approval and Mutual Fund Approval under Schedule XV – Forms 189–190
Every form entry functions as a self-contained compliance dossier, uniformly structured across all 167 forms in the volume. Each entry contains:
- Predecessor Form Identity – Explicit cross-reference to the corresponding form under the 1962 Rules
- Governing Rule – The specific rule under the Income-tax Rules 2026
- Applicable Section – Mapped to the Income-tax Act 2025
- Filing Calendar – Frequency, due dates, and quarter-wise tables where applicable
- Part-By-Part Form Breakdown – Field-level explanation of what information is required and why
- FAQ Set – Numbered Q&A covering mandatory filing status, revision eligibility, consequences of non-filing, document requirements, and common errors
- Changes From Predecessor Form – Explicit documentation of what has been added, modified, or removed relative to the old form
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