Form 37 is the prescribed form for filing of certificate for claim of deduction under section 152(5) of the Income-tax Act’ 2025 (“ITA 2025”) by a patentee, being a resident individual, who is in receipt of royalty income during the relevant tax year, in respect of a patent registered on or after 01.04.2003 under the Patents Act’ 1970.

Form 36 is the prescribed form for filing of certificate for claim of deduction under section 151(5) of the Income-tax Act’ 2025 (“ITA 2025”) by authors of scientific, literary or artistic books (including books with ISBN numbers and similar publications), who are in receipt of royalty income or copyright fees or any lump sum consideration etc. in respect of such books, during the relevant tax year

Form 35 is required to be filed along with the Return of Income by assessees availing deduction u/s 147 on income from Offshore Banking Units located in in SEZs or from unit of an International Financial Services Centre. Form 35 is to be filed under Rule 69 of the Income tax Rules. The form should be verified by a chartered accountant.

Form 34 is required to be filed along with the Return of Income by audited assessees availing deduction u/s 146 on additional employee cost incurred. Form 34 is to be filed under Rule 68 of the Income tax Rules. The form should be verified by a Chartered Accountant. The deduction that can be availed under this section is 30% of additional employee cost incurred, for 3 tax years.

Form 33 is required to be furnished by an assessee availing deduction under Section 144 of the Income-tax Act, 2025 for new plant/machinery purchased after making withdrawal from the SEZ Reinvestment Allowance Reserve Account maintained by the assessee. The form is to be verified by the proprietor/partner/director.

Form 32 is required to be furnished by an assessee availing deduction under Section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144 of the Income-tax Act, 2025. The form is to be verified by a Chartered accountant.

Form 31 is required to be furnished by an assessee who intends to claim deduction under Section 134 on rent paid for residential accommodation. The maximum deduction that can be availed under this section is Rs. ₹60,000 per annum.

Form 30 is required to be filed by assessee claims deduction under Section 127 or section 154 in respect of maintenance including medical treatment of a dependant who is a person with disability. The maximum deduction that can be availed under this section is Rs.75000/- for disability and Rs.1,25,000/- for severe disability.

Form 29 is a certificate prescribed under Rule 60 of the Income Tax Rules, 2026, to be furnished by the amalgamated company for certifying that it has achieved and continued to maintain the prescribed level of production of the industrial undertaking(s) acquired through amalgamation. The form is required for availing the benefit of carry forward and set-off of accumulated loss and unabsorbed depreciation under Section 116(4)(b)(iii) of the Income Tax Act, 2025.

This form is a report of an accountant to be furnished by an assessee under section 77(4) of the Income-tax Act, 2025 relating to the computation capital gains in the case of slump sale.

Form No. 27 is a form prescribed under Rule 50 of the Income-tax Rules to be furnished by a specified entity for reporting the amount attributed to capital assets remaining with the specified entity, in cases where income is taxable under section 67(10) of the Income-tax Act, 2025 (corresponding to section 45(4) of the Income-tax Act, 1961).

Form No. 26 is the prescribed Report of Audit of Accounts and Statement of Particulars required to be furnished under Section 63 of the Income-tax Act, 2025, in accordance with Rule 47 of the Income-tax Rules, 2026.

Form No. 25 is a prescribed daily case register required to be maintained by practitioners of any system of medicine under Rule 46(6) of the Income-tax Rules, 2026.

Form No. 24 is a prescribed audit report required to be furnished under Rule 43 read with Section 59(4) of the Income-tax Act, 2025. It is applicable to non-residents or foreign companies earning income by way of royalty or fees for technical services (FTS) from India through a Permanent Establishment (PE) or a fixed place of profession situated in India.

Form 23 is an Income tax notification form issued for an approved skill development project under Section 47(1)(b) of the Income-tax Act, 2025, pursuant to approval granted under Rule 39

Form 22 is an Income tax form used by an eligible company to apply for approval of a skill development project under Section 47(1)(b) of the Income-tax Act, 2025, in accordance with Rule 39.

Form 21 is an Income-tax notification form issued for an approved agricultural extension project under Section 47(1)(a) of the Income-tax Act, 2025, pursuant to approval granted under Rule 37.

Form 20 is an Income-tax form used by an assessee to apply for approval of an agricultural extension project under Section 47(1)(a) of the Income-tax Act, 2025, in accordance with Rule 37.

Form 19 is prescribed for making an application for notification of a semiconductor wafer fabrication manufacturing unit as a specified business under section 46 of the Income-tax Act, 2025, for availing the tax benefits provided thereunder.

Form 18 is prescribed for making an application for notification of an affordable housing project as a specified business under section 46 of the Income-tax Act, 2025, in order to avail the tax benefits provided thereunder.