Form No. 140 is a quarterly statement filed by deductors responsible for deduction of tax at source on non-salary payments such as commission, brokerage, professional fees, rent, etc. made to residents.

Form No. 139 is prescribed for making an application to claim a refund of excess TDS/TCS paid by a deductor or collector under Chapter XIX-B of the Income-tax Act, 2025.

Form No. 138 is a quarterly statement filed by employers responsible for deduction of tax at source from salaries paid to employees under section 392 or by the specified bank in respect of income paid to specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)] of the Income-tax Act, 2025.

Form No. 137 is a monthly consolidated statement used for reporting details of tax deducted/collected by an office of the Central Government or the State Government and credited to the account of the Central Government without the production of a challan (i.e. through book adjustment).

Form No. 136 is used for filing application for allotment of Accounts Office Identification Number (AIN).

TAN (Tax Deduction and Collection Account Number) is a unique identifier allotted by the Income-tax Department to persons/entities responsible for deduction of tax at source (TDS) or collection of tax at source (TCS). It is required to be quoted in all TDS/TCS related communications and compliances.

Form No. 133 is a certificate prescribed under section 395(4)(a) of the Income-tax Act, 2025 for tax collected at source (TCS). Such certificate is issued by the collector to the collectee on whose behalf tax has been collected at source. It serves as proof of tax collected and deposited with the Central Government and enables the collectee to claim TCS credit at the time of filing the ITR.

Form No. 132 is a TDS certificate issued for tax deducted at source on specific transactions involving payment of rent, transfer of immovable property, technical services, or transfer of Virtual Digital Assets (VDA). Form 132 has been created after merging four forms, viz. Forms 16B,16C,16D & 16E, into one.

Form No. 131 is a certificate prescribed under section 395(4)(a) of the Income-tax Act, 2025 for tax deducted at source (TDS). Such certificate is issued by the deductor to the deductee on whose behalf tax has been deducted at source. It serves as proof of tax deducted and deposited with the Central Government on behalf of deductee who had earned income other than salary and which was subjected to TDS. The form is meant to enable deductee to claim TDS credit at the time of filing of the ITR.

Certificate u/s 395(4)(b) of the Income-tax Act, 2025 for tax deducted at source on salary paid to an employee under section 392(1) [other than section 392(7)] or pension or interest income of specified senior citizen u/s 393(1) [Table: Sl. No. 8(iii)]

Form No. 129 is an application filed by a payer requesting the Assessing Officer (AO) to determine the amount of tax chargeable on a payment to non-resident (not being a company) or to a foreign company and to issue a certificate authorizing the payer/applicant to deduct such tax at a lower or nil rate.

Form No. 128 is used by a taxpayer to apply for a certificate authorizing the payer to deduct/collect tax at a lower or nil rate under section 395(1)/395(3) of the Income-tax Act, 2025.

Form No. 127 is a declaration furnished by a resident buyer to the seller stating that the goods purchased are intended to be used for manufacturing, processing, or producing articles or things, and not for trading purposes. On receipt of a Form No. 127, the seller is not required to collect Tax Collected at Source (TCS) on sale of specified goods.

Form No. 126 is a self-declaration and treaty-benefit request filed by a non-resident person specified in Rule 209, operating in India through a branch, to obtain a certificate from the Assessing Officer under section 395(1) of the Income-tax Act, authorising it to receive certain sums without deduction of tax at source (TDS)

Form No. 125 is a declaration furnished by a Specified Senior Citizen under section 393(1) [Table: Sl. No. 8(iii)] of the Income-tax Act, 2025, in respect of Pension Income and Interest received or receivable through a specified bank. TDS is accordingly deducted by the Specified Bank. Such declaration in Form No. 125 does not include any other income such as rent, commission, capital gains etc.

Form No. 124 is a statement furnished by an employee to his employer for availing benefit of deductions, exemptions, allowances while computing taxable salary and TDS liability. Any salaried individual who wishes the employer to consider his claim of tax benefits related to House Rent Allowance (HRA), Leave Travel Allowance (LTA), deductions related to Investment or expenditure or deduction of interest on housing loan, must file this form along with supporting evidence.

Form No. 123 is issued by an employer to an employee, specifying the value of perquisites, fringe benefits, or amenities or Profits in lieu of Salary thereof provided during a financial year. It is provided under section 392(5)(a) of the Income-tax Act, 2025 read with Rule 204(2) of the Income-tax Rules, 2026.

Form for furnishing details of income u/s 392(4)(a) of the Income-tax Act, 2025

Form of Declaration under section 393(6) of the Income-tax Act, 2025 for receipt of certain incomes without deduction of tax

Form No. 120 is an application form primarily used by non-resident applicants to seek a determination or ruling from the Board for Advance Rulings (BAR) on questions of law or fact relating to proposed or undertaken transactions by the applicant. These forms facilitate clarity and certainty on tax liability issues in advance, avoiding future disputes and litigations.