Form 99 is the prescribed electronic form for filing an appeal before the Joint Commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals) against a relevant order passed by an Income-tax Authority under the Income-tax Act, 2025

Form 100 is the audit report to be furnished by an Accountant as per directions received from the Assessing Officer with prior approval of the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner of Income-tax under Section 268(5)(i) of the Income-tax Act, 2025. The report certifies that the accounts of an assessee have been examined and present a true and fair view of its financial position. It ensures statutory audit compliance and provides detailed particulars for verification by the Department.

Form No.112 is a report of audit of the accounts of a registered non-profit organisation, for a tax year, which is required to be furnished electronically/digitally under section 348 of the Income-tax Act, 2025.

Form No. 55 is an application made by a resident assessee in India to the Competent Authority of India, on being aggrieved by the action or order of the tax authorities of a foreign country or specified territory that, in their view, is not in accordance with the Double Taxation Avoidance Agreement (DTAA) entered into by India with that country or territory.

In cases wherein, the Taxpayer has already signed an Agreement or has previously filed an application under Form 3CED (new Form 51) for APA which is being processed, filing a fresh Form 3CED (new Form 51) represents a repetition of applications which runs counter to the aim of the APA program of providing advanced certainty to applicants in terms of their tax obligations. This is even more relevant in cases where the transactions proposed to be undertaken and the terms and conditions proposed in the current application are the same or highly similar to those in the earlier signed APA/ application filed. This renewal form aims to ensure non-duplication of efforts and lowering of compliance burden for applicants already engaged in the APA process.

Taxpayers impacted due to secondary adjustments/APA related adjustments for past year(s), can make an application under Form 53 to recompute the book profits and, consequently, MAT liability. Form 53 is filed under Rule 118 of the Income-tax Rules, 2026, and is verified by the person authorised to verify the taxpayer’s return of income.

Form 52 is an Annual Compliance Report on Advance Pricing Agreement (APA) under the Indian Income-tax Act, 2025. It is used by taxpayers who have entered into an APA with the Central Board of Direct Taxes (CBDT). The form is used to confirm that the terms and conditions agreed upon in the Advance Pricing Agreement have been complied with during the relevant financial year.

Form 51 of the Income Tax Act, 1961, is the application form for an Advance Pricing Agreement (APA). An APA is an agreement between a taxpayer and the Central Board of Direct Taxes (CBDT) to determine the transfer price or the manner of determining the transfer price for international transactions (and specified domestic transactions) for a specified period. This form also combines the erstwhile Form 51 (to apply for an Advance Pricing Agreement) and Form 51A (to apply for Rollback of an Advance Pricing Agreement).

Form 50 is an income tax form used to apply for a pre-filing meeting with regards to an Advance Pricing Agreement (APA). An APA is an agreement between a taxpayer and the tax authority to determine the transfer pricing methodology for transactions between associated enterprises in advance.

Form No. 49 is a prescribed e-form to opt for Safe Harbour under section 167 of the Income tax Act, 2025 read with rules 86 to 102 of the Income-tax Rules, 2026. The form is a merged and simplified version of the erstwhile Forms 3CEFA, 3CEFB and 3CEFC.

Form No. 48 is a report from an accountant to be furnished under section 172 of the Income tax Act, 2025 relating to the international transactions and/or specified domestic transactions.

It is a certificate from an accountant that the international transactions or the specified domestic transactions fulfil the conditions prescribed in rule 82(5).

It is a form furnished by an assessee for exercising an option or options for determination of Arm’s length price in respect of international transactions or specified domestic transactions for multiple year in a single proceeding for two consecutive tax years (the second tax year and the third tax year respectively) immediately following the tax year (the first tax year) in respect of which reference has been made in its case under section 166.

Form No. 44 is a prescribed e-form for filing ‘Statement of income from a country or specified territory outside India and Foreign Tax Credit’ under Rule 76 of the Income-tax Rules, 2026.

Form 43 is the tax residency certificate issued by the Assessing Officer of the Indian Income-tax Department, certifying that a person is a resident of India for the purposes of Sections 159 (i.e., to claim benefits under a Double Taxation Avoidance Agreement (DTAA)).

Form 42 is an application filed by the non-residents to obtain tax residency certificate in India from the income tax department for the purposes of section 159 of the Income-tax, Act, 2025. This tax residency certificate (TRC) thus, enables the taxpayers to fulfill requirements for tax claims in other countries under the Double Taxation Avoidance Agreements (DTAAs). It is prescribed under Rule 75(3) of the Income-tax Rules, 2026.

Form 41 is a self-declaration required under 159(8) of the Income-tax Act, 2025. It enables non-resident taxpayers to claim benefits under the Double Taxation Avoidance Agreement (DTAA) between India and their country of residence.

Form 40 is the prescribed form for exercise of option to claim the tax relief under section 158 of the Income-tax Act’ 2025 (“ITA 2025”) by a person resident in India, in respect of income from a retirement benefit account, maintained in a notified country. The countries notified for this purpose of this relief are USA, UK, Canada, and Australia, at present. On exercise of option, the Indian resident gets the relief from taxation of income on accrual basis in India, in case such income from retirement benefit account is taxed at the time of withdrawal or redemption in the notified country. In other words, filing of this Form allows for the deferral of taxation until the income is withdrawn or redeemed in the foreign country.

Form 39 is used by a taxpayer to claim relief under Section 157(1) of the ITA 2025, in cases of receipt of additional salary (arrears or advance), family pension, gratuity, Retrenchment compensation, commutation of pension, etc. The form enables the taxpayer to compute and claim relief to neutralize the higher tax burden that may arise on inclusion of such receipts in the total income of the current year. In order to claim such relief on TDS by the employer, a Government Servant, or an employee in a company, co-operative society, local authority, university, institution, association or body, may furnish the particulars specified in Form No. 39 to the person responsible for making payments after deducting tax, as referred to in section 392 of the ITA 2025.

Form 38 is required to be filed along with the Return of Income by an assessee for foreign inward remittance to claim deduction under sections 151 or 152 of the Income-tax Act, 2025. The maximum deduction that can be availed under this section is Rs. 3 lakhs. The form is to be certified by the Bank manager of the bank which received foreign income in the nature of royalty.