R L Agarwal & Co. LLP

Chartered Accountants

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About Us

R L Agarwal & Co. LLP, Chartered Accountants

Leading top chartered accountants firm in the region committed to delivering high-quality, ethical and value-driven professional services. Practicing on strong professional values and guided by the vision of founding partner CA Rahul Agarwal to achieve the objectives of clients in the most cost effective and result oriented manner.

  • Over 15 years of experience in Auditing, Accounting, Direct & Indirect Taxation, Finance, GST, Income Tax, corporate laws and MSME matters.
  • Client-focused advisory with practical, cost-effective and result-oriented solutions for businesses and professionals.
  • Professional handling of GST refunds, Tax assessments, and regulatory matters including appeals.
  • Serving a diverse portfolio across industries, Trade, Commerce, Startups, NGOs, Manufacturers, Exporters and service organizations.
Leadership

Our Professional Team

CA Rahul Agarwal

CA Rahul Agarwal

Senior Managing Partner

Fellow Chartered Accountant, Company Secretary

Specialized in Audit, Taxation, Financial reporting, GST, Income Tax, Corporate laws, MSME advisory, project funding and finance strategy.

CA Shivam Agarwal

CA Shivam Agarwal

Partner

Associate Chartered Accountant

Focused on accounts outsourcing, regulatory compliance, accounting systems, documentation, reconciliations and advisory support.

Services

Our Services

Auditing & Assurance Services

Tax audit, statutory audit, internal audit, financial review and certifications.

Accounts Outsourcing & Consultancy

Bookkeeping, payroll, reconciliations, systems and accounting support.

Direct / Indirect Tax

GST, income tax, TDS/TCS, registrations, returns, refunds and planning.

Corporate Laws & MSME Services

ROC, LLP, OPC, legal documentation, registrations and MSME advisory.

Business Finance & Investment Planning

Project finance, budgeting, funding support and investment planning.
Our Clientage

Industries We Serve

Aviation (FTO)
Infrastructure
Government Contractors
Startups
IT Professionals
Content Creators
Engineering Products
Shoe Manufacturers
Jewellers
Hotel Industry
Tour & Travel
ITES & BPO
Food Processing
Agro Processing
Educational Institutes
Import & Export
Healthcare
Trading Organizations
NGOs
Builders
Doctors & Lawyers
FMCG Businesses

Resources

INCOME TAX RATES
FOR INDIVIDUALS & HUFs for A.Y. 2026-27
New Tax Regime Slabs Old Tax Regime Slabs
New Tax Regime Slabs New Tax Regime Rates Income Tax Slabs Income Tax Rates
Up to Rs. 4 lakh Nil Up to Rs. 2.5 lakh Nil
Rs. 4 lakh to Rs. 8 lakh 5% Rs. 2.5 lakh to Rs. 5 lakh 5%
Rs. 8 lakh to Rs. 12 lakh 10% Rs. 5 lakh to Rs. 10 lakh 20%
Rs. 12 lakh to Rs. 16 lakh 15% Above Rs. 10 lakh 30%
Rs. 16 lakh to Rs. 20 lakh 20%
Rs. 20 lakh to Rs. 24 lakh 25%
Above Rs. 24 lakh 30%
Key Feature of the New Tax Regime: Key Features of the Old Tax Regime:
Standard deduction of Rs. 75,000 for salaried employees.
Income up to Rs. 12 lakh is effectively tax-free due to tax rebate under Section 87A.
Deductions such as HRA, 80C, 80D etc., are disallowed under the new tax regime.
New tax regime is the Default Tax regime. 		The old tax regime offers higher basic exemption limit of Rs. 3 lakh for senior citizens and Rs. 5 lakh for super senior citizens.
Standard deduction of Rs. 50,000 is allowed for salaried individuals.
The old tax regime offers various tax saving deductions and exemptions.
Income up to Rs. 5 lakh is tax-free due to Section 87A rebate.
Health & Education Cess @ 4% is applicable on above tax calculated
a. Surcharge : Surcharge is levied on the amount of income-tax at following rates if total income of an assessee exceeds specified limits:-
Range of Income
Rs. 50 Lakhs to Rs. 1 Crore Rs. 1 Crore to Rs. 2 Crores Rs. 2 crores to Rs. 5 crores Exceeding Rs. 5 Crores
10% 15% 25% 37%
FOR OTHER THAN INDIVIDUALS & HUFs for A.Y. 2026-27
Type of Entity Tax Rates Surcharge Health & Education Cess
Domestic Company
(If turnover is upto to ₹400 crore in P.Y. 2023-24)		 25%
(Subject to MAT @15%)		 7% - Income more than 1 Crore and upto 10 Crore, or
12% - Income More than 10 Crores		 4%
Any Other Company 30%
(Subject to MAT @15%)		 7% - Income more than 1 Crore and upto 10 Crore, or
12% - Income More than 10 Crores		 4%
Domestic Company
(Opted u/s 115BA)		 25%
(Subject to MAT @15%)		 NA 4%
Domestic Company
(opting Sec 115BAA)		 22%
(Exempted from MAT)		 10% Surcharge irrespective of Income 4%
New Manufacturing Companies
(Opted Sec 115BAB) (Set up after Sept 30, 2019, that start production before April 1, 2023)		 15%
(Exempted from MAT)		 10% Surcharge irrespective of Income 4%
Foreign Company 35%
(Subject to MAT @15%)		 2% - Income more than 1 Crore and upto 10 Crore, or
5% - Income More than 10 Crores		 4%
Partnerships or LLPs 30%
(Subject to AMT @18.50%)		 12%
(If taxable income exceeds ₹1 crore)		 4%
Local Authority, AOP, BOI 30%
(Subject to AMT @18.50%)		 12%
(If taxable income exceeds ₹1 crore)		 4%
Co-operative Society
(Normal Cases)
(Subject to AMT @15%)		 Upto Rs. 10,000 - 10%
Rs. 10,000 to 20,000 - 20%
Above Rs. 20,000 - 30% 		7% - Income more than 1 Crore and upto 10 Crore, or
12% - Income More than 10 Crores		 4%
Co-operative Society
(Opted Sec 115BAE)
(Exempted from MAT)		 15%
(Income from manufacturing activities)		 10% Surcharge irrespective of Income 4%
Co-operative Society
(Opted Sec 115BAD)
(Exempted from MAT)		 22%
(If co-operative society does not claim specified exemption, incentive or deduction)		 10% Surcharge irrespective of Income 4%
IT DUE DATES
INCOME TAX RETURNS
Category of Taxpayer Due Date for Tax Filing
ITR-1 & ITR-2 31st July 2026
ITR-3 & ITR-4 (Non-audit cases) 31st August 2026
ITR-3 & ITR-4 (Requiring Audit) 31st October 2026
Businesses requiring transfer pricing reports 30th November 2026
Revised return 31st March 2027
Belated/late return 31st December 2026
Updated return 31 March 2031 (4 years from the end of the relevant Assessment Year)
TAX AUDIT & TRANSFER PRICING
Category of Taxpayer Due Date for Tax Filing
Forms 3CA-3CD/3CB-3CD 30th September 2026
Tax Audit Report (Transfer Pricing) 30th November 2026
TDS/TCS
Category of Taxpayer Due Date for Tax Filing
FORM-138 (Earlier 24Q) Apr-June: 31st July 2026, Jul-Sept: 31st October 2026,
Oct-Dec: 31st January 2026 & Jan-Mar: 31st May 2027
FORM-140 (Earlier 26Q)
FORM-141 (Earlier 26QB, 26QC, 26QD, 26QE) Within 30 days from the end of the month of deduction
TDS R-392
Sub Section Nature of Payment/Payee Rate of Tax Payer Threshold Limit Declaration u/s 393(6) not to deduct TDS Form 121 (Form 15G/H) TDS Code for Tax Payment w.e.f. 1st April 2026 Section Under Old Income Tax Act, 1961 TDS Code for Tax Payment (Old Income Tax Act, 1961)
TDS ON PAYMENT OF SALARY UNDER SECTION 392 OF THE INCOME TAX ACT, 2025
(1) Salary Payment to Govt. Employees other than Union Government Employees Average Tax Rate on Estimated Total Income of full year Govt other than Union Govt. As per the Tax Rate Slabs Not Applicable 1001 192 92A
(1) Salary Payment of Employees other than Govt. Employees Average Tax Rate on Estimated Total Income of full year Other than Govt. As per the Tax Rate Slabs Not Applicable 1002 192 92B
(1) Salary Payment to Union Government Employees Average Tax Rate on Estimated Total Income of full year Union Govt. As per the Tax Rate Slabs Not Applicable 1003 192 92C
(7) Payment of accumulated balance due to an emplyee 10% Trustee of EPF Scheme, 1952 50,000 Applicable 1004 192 92A
TDS R-393(1)
Table Sl. No. Nature of Payment/Payee Rate of Tax Payer Threshold Limit Exemption u/s 393(4) Declaration u/s 393(6) not to deduct TDS Form 121 (Form 15G/H) TDS Code for Tax Payment w.e.f. 1st April 2026 Section Under Old Income Tax Act, 1961 TDS Code for Tax Payment (Old Income Tax Act, 1961)
TDS ON PAYMENT TO RESIDENT UNDER SECTION 393(1) OF THE INCOME TAX ACT, 2025
(1)(i) Insurance Commission 2% Any Person 20,000 - Applicable 1005 194D 94D
(1)(ii) Commission or brokerage 2% Specified Person 20,000 Payable by BSNL, MTNL & their public call office franchisees Not Applicable 1006 194H 94H
(2)(i) Rent on Land or Building (Any Residential or Commercial) 2% Other Than Specified Person 50,000 Per Month - Not Applicable Form 141 for Ind./HUF 194IB Form 26QC
(2)(ii) Rent on Plant or Machinery or Equipment 2% Specified Person 50,000 Per Month Rent paid to real estate investment trust on assets owned by them Applicable 1008 194I(a) 94I
(2)(iii) Rent on Land or Building (Any Residential or Commercial) or Furniture or Fittings 10% Specified Person 50,000 Per Month Rent paid to real estate investment trust on assets owned by them 1009 194I(b) 94I
(3)(i) Payment on transfer of certain immovable property other than agricultural land 1% Person (Other than (3)(iii)) 50,00,000 - Not Applicable Form 141 (Challan-cum-statement of deduction of tax under section 393(1)) 194IA Form 26QB
(3)(ii) In case Joint Development Agreement between owner & developer 10% Any Person Nil - Not Applicable 1011 - -
(3)(iii) Compulsory Acquisition 10% Any Person 5,00,000 Award u/s 96 of Right to Fair Compensation under Land Acquisition act, 2013 Not Applicable 1012 194LA 4LA
TDS NR-393(2)
Table Sl. No. Nature of Payment/Payee Rate of Tax Payer Exemption u/s 393(4) TDS Code for Tax Payment w.e.f. 1st April 2026
TDS ON PAYMENT TO NON-RESIDENTS SECTION 393(2) OF THE INCOME TAX ACT, 2025
(1)(a) A non-resident sportsman (including an athlete) or an entertainer, who is not a citizen of India; or 20% Any Person - 1039
(1)(b) a non-resident sports association or institution 20% Any Person - 1039
(2) Any income by way of interest payable in respect of moneys borrowed in foreign currency from a source outside India,—
(a) under a loan agreement or issue of long-term in- frastructure bond on or after the 1st July, 2012 but before the 1st July, 2023; or
(b) by way of issue of any longterm bond on or after the 1st October, 2014 but before the 1st July, 2023,
which is approved by the Central Government in this behalf. 		5% Any Indian company or a business trust. - 1040
(3) Any income by way of interest payable in respect of moneys borrowed from a source outside India by way of issue of rupee denominated bond before the 1st July, 2023. 5% Any Indian company or a business trust. - 1041
(4) Any income by way of interest payable in respect of moneys borrowed from a source outside India by way of issue of any long-term bond or rupee denominated bond, which is listed only on a recognised stock exchange located in any International Financial Services Centre. (a) 4%, where such bonds are issued on or after the 1st April, 2020 but before the 1st July, 2023; or Any Indian company or a business trust. - 1042
(b) 9%, where such bonds are issued on or after the 1st July, 2023. 1043
(5) Any income by way of interest. 5% Any infrastructure debt fund referred to in Schedule VII (Table: Sl. No. 46) - 1044
(6) Any distributed income referred to in section 223, being of the nature referred to in Schedule V (Table: Sl. No. 3). (a) 5%, in case of income of the nature, and
(b) 10%, in case of income of the nature (Referred to in Schedule V [Table: Sl. No. 3. B(b)]) 		Any business trust Income from units of a business trust referred to in section 393(2) (Table: Sl. No. 6), If Income in Nature of Schedule V [Table Sl. No. 3.B(b)], SPV not excexised option u/s 200 (a) 1045 or (b) 1046
(7) Any distributed income referred to in section 223, being of the nature referred to in Schedule V (Table: Sl. No. 4). Rates in force Any business trust - 1047
(8) Any income, other than that proportion of income which is exempt under Schedule V (Table: Sl. No. 2), in respect of units of an investment fund specified in section 224. Rates in force Any investment fund specified in section 224. Income in respect of units of investment fund referred to in section 393(2) (Table: Sl. No. 8), in case Income that is not chargeable to tax under the provisions of this Act. 1048
(9) Any income in respect of an investment in a securitisation trust specified in section 221. Rates in force Any securitisation trust specified in section 221 - 1049
(10) Any income—
(a) in respect of units of a Mutual Fund specified under Schedule VII (Table: Sl. No. 20 or 21); or
(b) in respect of units from the specified company. 		20% Any Person Income payable in respect of units of the Unit Trust of India to a non-resident Indian or a non-resident Hindu undivided family, subject to prescribed conditions. 1050
(11) Any income in respect of units referred to in section 208 10% Any Person - 1051
(12) Any income by way of long-term capital gains arising from the transfer of units referred to in section 208 12.50% Any Person - 1052
(13) Any income by way of interest or dividends in respect of bonds or Global Depository Receipts referred to in section 209. 10% Any Person - 1053
(14) Any income by way of long-term capital gains arising from the transfer of bonds or Global Depository Receipts referred to in section 209. 12.50% Any Person - 1054
(15) Any income in respect of securities referred to in section 210(1) (Table: Sl. No. 1) 20% Any Person - 1055
(16) Any income in respect of securities referred to in section 210(1) (Table: Sl. No. 1). 10% Any Person - 1056
(17) Any interest (not being interest referred to against serial numbers 2, 3, 4 and 5) or any other sum chargeable under the provisions of this Act, not being income chargeable under the head “Salaries”. Rates in force Any Person - 1057
TDS-ANY-393(3)
Table Sl. No. Nature of Payment/Payee Rate of Tax Payer Threshold Limit Exemption u/s 393(4) TDS Code for Tax Payment w.e.f. 1st April 2026
TDS ON PAYMENT TO ANY PERSON SECTION 393(3) OF THE INCOME TAX ACT, 2025
(1) Any income by way of winnings (other than winnings from online games as referred to in serial number 2) from—
(a) any lottery; or
(b) crossword puzzle; or
(c) card game and other game of any sort; or
(d) gambling or betting of any form or nature whatsoever.		 Rates in Force Any Person 10,000 in case of a single transaction. - 1058
(2) Any income by way of winnings from online game. Flat rate of 30% on net winnings Any Person Nil - 1060
(3) Any income by way of winnings from any horse race. Rates in Force Any person, being a bookmaker or a person to whom a licence has been granted by the Government 10,000 in case of a single transaction. - 1062
(4) Any income by way of winnings from online game. 2% Any Person 20,000 - 1063
(5) Any sum, paid in cash, from one or more accounts maintained by any person (herein referred as recipient). 2% Any person, being, —
(a) banking company;
(b) co-operative society engaged in carrying on the banking business; or
(c) post office.		 (a) three crore rupees in case of recipient being, a co-operative society; or
(b) one crore rupees in case of recipient other than a co-operative society.		 Payment made to—
(a) the Government;
(b) any banking company or co-operative society engaged in carrying on the business of banking or a post office;
(c) any business correspondent of a banking company or co-operative society
(d) any white label automated teller machine operator of a banking company or co-operative society engaged in carrying on the banking business		 1064 for deductee co-operative society, 1065 for Others
(6) Withdrawals from National Savings Scheme (NSS) covered under Section 80CCA(2)(a). 10% Any person 2,500 Payment made to heirs of an assessee. 1066
(7) Any sum in the nature of salary, remuneration, commission, bonus or interest paid to a partner of the firm or credited to his account (including capital account). 10% Any person, being a firm 20,000 - 1067
TCS-394
Table Sl. No. Nature of Transaction Person responsible for collecting tax Rate of Tax & Threshold Limit Exemption TCS Code for Tax Payment w.e.f. 1st April 2026 Section Under Old Income Tax Act, 1961 TCS Code for Tax Payment (Old Income Tax Act, 1961)
TCS UNDER SECTION 394(1) OF THE INCOME TAX ACT, 2025
(1) Sale of alcoholic liquor for human consumption Seller 2% If the buyer furnishes a written declaration in duplicate in such form and manner, as may be prescribed, to the person responsible for collecting tax, mentioning that such goods are to be utilised—

(a) for the purposes of manufacturing, processing or producing articles or things or for generating power; and
(b) not for trading purposes.

Also the person responsible for collecting tax shall deliver or cause to be delivered, one copy of the declaration referred to in that sub-section, to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, on or before the seventh day of the month following the month of receipt of that declaration. 		1068 206C 6CA
(2) Sale of tendu leaves Seller 2% 1069 206C 6CI
(3) Sale of timber whether obtained under a forest lease; or Seller 2% 1070 206C 6CB
(3) Sale of timber obtained from other than forest lease; or Seller 2% 1071 206C 6CC
(3) any other forest produce (not being timber or tendu leaves) obtained under a forest lease Seller 2% 1072 206C 6CB
(4) Sale of scrap Seller 2% 1073 206C 6CE
(5) Sale of minerals, being coal or lignite or iron ore Seller 2% 1074 206C 6CJ
(6) Sale consideration exceeding ten lakh rupees in case of—
(a)   motor vehicle; or
(b)   any other goods, as may be notified by the Central Government 		Seller 2% - 1075 - Motor Vehicle 206C(1F) 6CL
1076 - Wrist Watch 6CMA
1077 - Antiques etc 6CMB
1078 - Collectable 6CMC
1079 - Yacht, Helicopter 6CMD
1080 - Sunglasses 6CME
1081 - Bags 6CMF
1082 - Shoes 6CMG
1083 - Sportswear & Equi. 6CMH
1084 - Home Theater 6CMI
1085 - Horces for racing 6CMJ
(7) Remittance under the Liberalised Remittance Scheme of an amount or aggregate of the amounts exceeding ten lakh rupees Authorised dealer (a)   2% for purposes of education or medical treatment (a)   on such amount on which tax has been collected by the seller in respect of receipt referred to in sub-section (1) (Table: Sl. No. 8);
(b)   if the amount being remitted out is a loan obtained from any financial institution as defined in section 129(3)(b), for the purpose of pursuing any education.
(c)   if the buyer is liable to deduct tax at source under any other provisions of this Act and he has deducted such tax. 		1086 206C(1G) 6CQ
(7) Remittance under the Liberalised Remittance Scheme of an amount or aggregate of the amounts exceeding ten lakh rupees Authorised dealer (b)   20% for purposes other than education or medical treatment 1087 206C(1G) 6CT
(8) Sale of “overseas tour programme package” including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure Seller 2% The collection of tax shall not be made by the seller if the buyer is liable to deduct tax at source under any other provisions of this Act and he has deducted such tax. 1088 for amount upto 10 Laces 206C(1G) 6CO
1089 Above 10 Laces 206C(1G) 6CO
(9) Use of parking lot or . Licensor or Lessor 2% - 1090 206C(1C) 6CF
(9) toll plaza or Licensor or Lessor 2% - 1091 206C(1C) 6CG
(9) mine or quarry for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas) Licensor or Lessor 2% - 1092 206C(1C) 6CH
GST Important Due Dates
Types of GST Returns Due Date
GSTR-1 Monthly: 11th of next month
Quarterly (QRMP): 13th of the month after quarter end
GSTR-1A Before filing of GSTR-3B of the respective month.
GSTR-3B Monthly: 20th of next month
Quarterly (QRMP): 22nd or 24th of next month
(state-dependent)
GSTR-7 (GST TDS) Monthly: 10th of next month
GSTR-8 (GST TCS) Monthly: 10th of next month
CMP-08 (Composition Taxpayers) Quarterly: 18th of the month after quarter end
GSTR-9 (Mandatory: Annual Turnover > Rs. 2 Crores) Annually: 31st December of the next financial year
GSTR-9C (Mandatory: Annual Turnover > Rs. 5 Crores) Annually: 31st December of the next financial year
GSTR-4 (Composition Taxpayers) Annually: 30th June of the next financial year
ROC DUE DATES
Types of MCA Forms Due Date
DIR-3 KYCOnce every three years by June 30th, effective from 31st March 2026.
Date of AGMWithin 6 months from the end of Financial year
(Gap b/w 2 AGM’s should not be > 15 Months)
ADT-1 (Appointment of auditor)15 days from date of Conclusion of AGM (Deadline 14th October)
AOC-4 (Financial Statements)Within 30 days from the conclusion of AGM (Deadline 30th October)
MGT-7 / 7A (Annual Return of Company)Within 60 days from the AGM (Deadline 29th November)
LLP Form 8 (Statement of Account & Solvency)Within 30 days of the expiry of six months from the financial year end (Deadline 30th October)
LLP Form 11 (Annual returns of an LLP)Within 60 days of the financial year end (Deadline 30th May)
INC-20AWithin 180 days of incorporation
INCOME TAX FORMS
Form No. OLD Form No. NEW Description
3BBForm No. 1Monthly Statement to be furnished by a stock exchange in respect of transactions in which client codes have been modified after registering in the system
5BForm No. 2Application for notification of a zero coupon bond under section 2(112)
5BAForm No. 3Certificate of an accountant under rule 7 for entity issuing zero coupon bond
3CTForm No. 4Income attributable to assets located in India under section 9(10)(a)
3AFForm No. 5Statement regarding preliminary expenses incurred by the assessee to be furnished under Section 44(3)
3AEForm No. 6Audit Report for claiming deduction for certain preliminary expenses under section 44 or expenditure for prospecting certain minerals under section 51
3CGForm No. 7Application for approval of scientific research programme under section 45(3)(c)
3CHForm No. 8Order of approval of Scientific Research Programme under section 45(3)(c)
3CIForm No. 9Receipt of payment for carrying out scientific research under section 45(3)(c)
3CJForm No. 10Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the sponsor after approval of scientific research programme under section 45(3)(c)
3CKForm No. 11Application for entering into an agreement with the Department of Scientific and Industrial research for cooperation in In-house research development facility
3CLForm No. 12Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company
3CLAForm No. 13Report from an accountant to be furnished under Section 45(2) relating to in-house scientific research and development facility
3CMForm No. 14Order of approval of in-house research and development facility under section 45(2)
New FormForm No. 15Statement to be filed by research association, university, college or other institution or company (“donee”) under section 45(4)(a)
New FormForm No. 16Certificate of donation under section 45(4)(a) made to the research association, university, college or other institution or company
3CFForm No. 17Application for approval of a company under section 45(3)(b) and of a research association, university, college or other institution under section 45(4)(b)
3CNForm No. 18Application for notification of affordable housing project as specified business under section 46
3CSForm No. 19Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 46
3C-OForm No. 20Application for approval of agricultural extension project under section 47(1)(a)
3CPForm No. 21Form for notification of agricultural extension project under section 47(1)(a)
3CQForm No. 22Application for approval of skill development project under section 47(1)(b)
3CRForm No. 23Form for notification of skill development project under section 47(1)(b)
3CEForm No. 24Audit Report under section 59 for computation of royalty and fee for technical services in the case of nonresident (not being a company) or a foreign company
3CForm No. 25Form of daily case register
3CA, 3CB, 3CDForm No. 26Audit report and Statement of particulars required to be furnished under section 63
5CForm No. 27Details of amount attributed to capital asset remaining with the specified entity
3CEAForm No. 28Report of an accountant to be furnished by an assessee under section 77(4) of the Act relating to the computation of capital gains in the case of slump sale
62Form No. 29Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years
10-IAForm No. 30Certificate of the medical authority for certifying 'person with disability‘, ‗severe disability‘,'autism‘, ‗cerebral palsy‘ and 'multiple disability‘ for purposes of section 127 and section 154 of the Act.
10BAForm No. 31Declaration to be filed by the assessee for claiming deduction under section 134 of the Act for rents paid
New FormForm No. 32Audit report under section 46, 138, 139, 140(8), 141, 142, 143 and 144 of the Act
56FFForm No. 33Particulars to be furnished in respect of units established under Special Economic Zone for claiming deduction under section 144 of the Act
10DAForm No. 34Report for deduction in respect of additional employee cost under section 146 of the Act
10CCFForm No. 35Report for deduction in respect of income of Offshore Banking Units and Units of International Financial Services Centre under section 147(4)(a) of the Act
10CCDForm No. 36Certificate under section 151(5) of the Act for authors of certain books in receipt of royalty income
10CCEForm No. 37Certificate under section 152(5) of the Act for Patentees in receipt of royalty income
10HForm No. 38Certificate of foreign inward remittance
10EForm No. 39Form for claiming relief under section 157(1) of the Act in case of receipt of additional salary, or gratuity or Retrenchment Compensation or commutation of pension
10-EEForm No. 40Exercise of option for relief from taxation in income from retirement benefit account maintained in a notified country under section 158 of the Act
10FForm No. 41Information to be provided under section 159(8)
10FAForm No. 42Application for Certificate of residence for the purposes of an agreement under section 159(1) and 159(2)
10FBForm No. 43Certificate of residence for the purposes of section 159
67Form No. 44Statement of income from a country or region outside India and Foreign Tax Credit
New FormForm No. 45Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed
New FormForm No. 46Exercise of option for determination of arm‘s length price (ALP) under section 166(9)
New FormForm No. 47Certificate of an accountant under section 166
3CEBForm No. 48Report from an accountant to be furnished under section 172 relating to international transaction(s) and/or specified domestic transaction(s)
3CEFA, 3CEFB & 3CEFCForm No. 49Application for opting for Safe Harbour
3CECForm No. 50Application for a pre-filing consultation
3CED & 3CEDAForm No. 51Application for an Advance Pricing Agreement (APA)
3CEFForm No. 52Annual Compliance Report on Advance Pricing Agreement
3CEEAForm No. 53Form for filing particulars of past years for calculating relief in tax payable under section 206(1)
New FormForm No. 54Application for Renewal of an Advance Pricing Agreement (APA)
34FForm No. 55Form of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories
3CEAAForm No. 56Information and document to be furnished by the person who is a constituent entity under section 171(4)
3CEABForm No. 57Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4)
3CEACForm No. 58Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of section 511(1)
3CEADForm No. 59Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of section 511(2) or section 511(4)
3CEAEForm No. 60Intimation on behalf of the international group for the purposes of section 511(5)
10FCForm No. 61Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area
3CEGForm No. 62Form for making the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1)
3CEHForm No. 63Form for returning the reference made under section 274
3CEIForm No. 64Form for making reference to the Approving Panel and for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under section 274(4)
3CFAForm No. 65Form for opting for taxation of income by way of royalty in respect of patent
29BForm No. 66Report for Computation of Book Profit for the purposes of section 206(1) of the Act
29CForm No. 67Report for computation of adjusted total income and alternate minimum tax for the purposes of section 206(2) of the Act
10-IGForm No. 68Statement of exempt income under Schedule VI [Table: Sl. Nos. 1 to 4]
10-IHForm No. 69Statement of income of a specified fund eligible for concessional taxation under section 210(2) of the Act
10-IKForm No. 70Annual Statement of exempt income and income taxable at concessional rate for an investment division of an offshore banking unit
10-ILForm No. 71Verification by an accountant for computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for purposes of Schedule VI to the Act
64EForm No. 72Statement of income paid or credited by a securitisation trust to be furnished under section 221
64FForm No. 73Statement of income distributed by a securitisation trust to be provided to the investor under section 221
64Form No. 74Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 222
New FormForm No. 75Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be provided to the person who is liable to tax under section 222
64AForm No. 76Statement of income paid or credited by business trust to be furnished under section 223
64BForm No. 77Statement of income distributed by a business trust to be provided to the unit holder under section 223
64CForm No. 78Statement of income distributed by an investment fund to be provided to the unit holder under section 224
64DForm No. 79Statement of income paid or credited by investment fund to be furnished under section 224
65Form No. 80Application for *exercising/renewing option for the tonnage tax scheme under * section 231(1) or 231(10)
66Form No. 81Audit Report under section 232(21) for tonnage tax scheme
45Form No. 82Warrant of authorisation under section 247 of the Income-tax Act, 2025 (30 of 2025) and rule 148 of the Income-tax Rules, 2026
45AForm No. 83Warrant of authorisation under section 247(2) of the Income-tax Act, 2025 (30 of 2025)
45BForm No. 84Warrant of authorisation under section 247(3) of the I n c ome - t a x Act, 2025 (30 of 2025)
6CForm No. 85Application under section 247(5) or 247(9) of the Income-tax Act, 2025 (30 of 2025)
45CForm No. 86Warrant of authorisation under section 248(1) of the Income-tax Act, 2025 (30 of 2025)
45DForm No. 87Information to be furnished to the Income-tax authority under section 254 of the Income-tax Act, 2025 ( 30 of 2025)
46Form No. 88Application for information under section 258(2)(a) of the Act
47Form No. 89Form for furnishing information under section 258(2) of the Act
48Form No. 90Refusal to supply information under section 258(2)(a) of the Act.
49Form No. 91Refusal to supply information under section 258(2)(a) of the Act.
49BAForm No. 92Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter of ________________ of ___________ (Financial Year)
49AForm No. 93Application for Allotment of Permanent Account Number
49AForm No. 94Application for Allotment of Permanent Account Number [For an Indian Company / an Entity incorporated in India/ an Unincorporated Entity formed in India]
49AAForm No. 95Application for Allotment of Permanent Account Number [For an Individual not being a Citizen of India]
49AAForm No. 96Application for Allotment of Permanent Account Number [For an Entity incorporated outside India/ an Unincorporated Entity formed outside India]
60Form No. 97Form for declaration to be filed by any person (other than a company or firm) or a foreign company covered by sub-rule (2) to rule 159 , who does not have a permanent account number and who enters into any transaction specified in rule 159
61Form No. 98Statement containing particulars of declaration received in Form No. 97
35Form No. 99Appeal to the Joint commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals)
6BForm No. 100Audit report under section 268(5)
6DForm No. 101Inventory Valuation report under section 268(5)
71Form No. 102Application under section 288(1) [Table: Sl. No. 11] for credit of tax deduction at source
7Form No. 103Notice of demand under section 289 of the Act
10AForm No. 104Application for provisional registration or provisional approval
10ABForm No. 105Application for registration of non-profit organisation under section 332 or approval under section 354
10ACForm No. 106Order for provisional registration under section 332 or provisional approval under section 354 Rejection of application
10ADForm No. 107Order for grant of registration under section 332 or approval under section 354 or rejection of application or cancellation of registration or approval granted
9AForm No. 108Exercise of option under section 341(7) in respect of amount applied for charitable or religious purposes
10Form No. 109Statement of accumulation or setting apart of income under section 342(1)
New FormForm No. 110Application for change of purpose of accumulation or setting apart of income under section 342(5)
New FormForm No. 111Order under section 342(6) on the request for change of purpose of accumulation or setting apart of income
10B & 10BBForm No. 112Audit report under section 348 in the case of a registered non-profit organisation (NPO)
10BDForm No. 113Statement or Correction Statement to be filed by Donee under section 354(1)
10BEForm No. 114Certificate of donation under section 354(1)(g)
36Form No. 115Form of appeal to the Appellate Tribunal
36AForm No. 116Form of memorandum of cross-objections to the Appellate Tribunal
8Form No. 117Declaration under section 375(1) of the Act to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court
8AForm No. 118In the High Court of _______ or Income-tax Appellate Tribunal _______
34BCForm No. 119Application to the Dispute Resolution Committee under section 379 of the Act
34C,34D,34DA,34E and 34EAForm No. 120Form of application for obtaining an advance ruling section 383(1) of the Act
15G, 15H.Form No. 121Declaration under section 393(6) for receipt of certain incomes without deduction of tax
12B and 12BAAForm No. 122Form for furnishing details of income under section 392(4)(a) for the purposes of making deduction where income is chargeable under the head "Salaries"
12BAForm No. 123Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof
12BBForm No. 124Statement showing particulars of claims by an employee for deduction of tax under section 392(5)(b)
12BBAForm No. 125Declaration to be furnished by Specified Senior Citizen for deduction of tax under Section 393(1) [Table: Sl. No. 8(iii)]
15C, 15DForm No. 126Application by a person specified in rule 209 for a certificate under section 395(1), for receipt of certain sums without deduction of tax
27CForm No. 127Declaration under section 394(2) to be made by a buyer for obtaining goods without collection of tax
13Form No. 128Application for issuance of certificate for lower or nil deduction of income-tax under section 395(1) and lower collection of income-tax under section 395(3)
15EForm No. 129Application by a person for a certificate under section 395(2) and 400(3) for determination of appropriate proportion of sum (other than salary) payable to non-resident, chargeable to tax in case of the recipient.
16Form No. 130Certificate under section 395 for tax deducted at source on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1)
16AForm No. 131Certificate under section 395(4) for tax deducted at source other than on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1)
16B, 16C, 16D, 16EForm No. 132Certificate under section 395(4) for tax deducted at source
27DForm No. 133Certificate under section 395(4) for tax collected at source
49B(1)Form No. 134Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397
49B(2)Form No. 135Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397
New FormForm No. 136Application for allotment of Accounts Office Identification Number (AIN)
24GForm No. 137TDS/TCS Book Adjustment Statement
24QForm No. 138Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of salary paid to employee under section 392, or income of specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)], for the quarter ended ……….. (June/September/December/March) ……. (Tax Year)]
26BForm No. 139Form to be filed by the deductor, if he claims refund of sum paid under Chapter XIX of the Act
26QForm No. 140Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments made other than salary for the quarter ended…………………………(June/September/December/March) ………………. (Tax Year)]
26QB, 26QC, 26QD, 26QEForm No. 141Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)]
26QFForm No. 142Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 393(1) [ Table: S. No. 8(vi)] to be furnished by an Exchange for the quarter ending ……. June/September/December/March of Tax Year
27EQForm No. 143Quarterly statement of collection of tax at source under section 397(3)(b) for the quarter ended………………………….. (June/September/December/March) ……………………….. (Tax Year)
27QForm No. 144Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments other than salary made to non-residents for quarter ended…………………………(June/September/December/March) ……………. (Tax Year)]
15CAForm No. 145Information to be furnished for payments to a non-resident not being a company, or to a foreign company
15CBForm No. 146Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company
15CCForm No. 147Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of (Tax Year)
15CDForm No. 148Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in section 147(1)(b), in respect of remittances, made for the quarter of (Tax Year)
26AForm No. 149Form for furnishing accountant certificate under section 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default
27BAForm No. 150Form for furnishing accountant certificate under section 398(2) for person responsible for collection of tax as per section 394(1)[Table: Sl. No. 1 to 5 and 9] not to be deemed to be an assessee in default
28Form No. 151Notice of demand under section 289 of the Act for payment of advance tax under section 407(2) or 407(5) of the Act
28AForm No. 152Intimation to the Assessing Officer under section 407(8) regarding the notice of demand under section 289 of the Act for payment of advance tax under section 407(2)/407(5) of the Act
57Form No. 153Certificate under section 413 or 414.
30AForm No. 154Form of undertaking to be furnished under section 420(1)
30BForm No. 155No Objection Certificate for a person not domiciled in India under section 420(1)
30CForm No. 156Form for furnishing the details under section 420(3)
New formForm No. 157Form for furnishing the certificate under section 420(4)
31Form No. 158Application for Certificate under section 420(5)
33Form No. 159Clearance Certificate under section 420(5)
29DForm No. 160Application by a person under section 434 for refund of tax deducted
68Form No. 161Form of application under section 440(2)
49CForm No. 162Annual Statement under section 505
49DForm No. 163Information and Documents to be furnished by an Indian concern under section 506
52AForm No. 164Statement to be furnished under section 507 by a person carrying on production of a cinematograph film or engaged in specified activity or both
61AForm No. 165Statement of Specified Financial Transactions under section 508(1)
61BForm No. 166Statement of Reportable Account under section 508(1)
New FormForm No. 167Statement to furnish information on transaction of crypt-asset under section 509
26ASForm No. 168Annual Information Statement
New FormForm No. 169Application for registration as a valuer under section 514
New FormForm No. 170Report of valuation of Asset under section 514
-Form No. 171Form of application for registration as authorised income-tax practitioner under section 515
3CEJAForm No. 172Report from an accountant to be furnished for the purpose of section 9(12) [Schedule I: Paragraph 1(4)] regarding fulfilment of certain conditions by an eligible investment fund
3CEKForm No. 173Statement to be furnished by an eligible investment fund to the Assessing Officer under section 9(12) [Schedule I: Paragraph 1(4)]
10BBAForm No. 174Application for notification under Schedule V [Table: Sl. No.7.Note 5(a)(iii)(D)] (Pension Fund)
10BBBForm No. 175Intimation by Pension Fund of investment under Schedule V [Table: Sl. No. 7] (within one month from the end of the quarter ending on 30th June, 30th September, 31st December and 31st March of the financial year)
10BBCForm No. 176Certificate of accountant in respect of compliance to the provisions of Schedule V [Table: Sl. No. 7] by the notified Pension Fund
10BBDForm No. 177Statement of eligible investment received
10-IIForm No. 178Statement of exempt income under Schedule VI [Table: Sl. No. 10]
10-IJForm No. 179Certificate to be issued by the accountant under Schedule VI [Table: Sl. No. 10]
9Form No. 180Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No. 2]
10BCForm No. 181Audit report under rule 289(12) in the case of the electoral trust
3ACForm No. 182Audit Report under paragraph 2 of Schedule IX for deduction for tea development account, coffee development account and rubber development account
3ADForm No. 183Audit Report under paragraph 2 of Schedule X for deduction for site restoration fund
40A/40BForm No. 184Form of nomination/modifying nominations for provident/gratuity fund
41Form No. 185Form for maintaining accounts of subscribers to a recognised provident fund
40CForm No. 186Application for recognition of provident fund under Part-A of the Schedule XI to the Act
42, 43, 44Form No. 187Appeal against refusal to recognize or withdrawal of recognition from a provident fund/refusal to approve or withdrawal of approval from a superannuation fund or from a gratuity fund
New FormForm No. 188Application for approval of superannuation fund or gratuity fund
59Form No. 189Application for approval of issue of public companies under Paragraph 1(z)(i) of Schedule XV to the Act
59AForm No. 190Application for approval of mutual funds investing in the eligible issue of public companies under Paragraph 1(z)(ii) of Schedule XV to the Act
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