• Shweta Verma
  • img March 23, 2026
Certificate of residence for the purposes of section 159 of the Act

Form 43 is the tax residency certificate issued by the Assessing Officer of the Indian Income-tax Department, certifyi...

  • Shweta Verma
  • img March 23, 2026
(Statement of income from a country or specified territory outside India and Foreign Tax Credit

Form No. 44 is a prescribed e-form for filing ‘Statement of income from a country or specified territory outside India...

  • Shweta Verma
  • img March 23, 2026
Exercise of option for determination of arm’s length price (ALP)

It is a form furnished by an assessee for exercising an option or options for determination of Arm’s length price in r...

  • Shweta Verma
  • img March 23, 2026
Certificate of an accountant under section 166(9) of the Income-tax Act, 2025

It is a certificate from an accountant that the international transactions or the specified domestic transactions fulf...

  • Saurabh Kesarwani
  • img March 23, 2026
FAQs on Corporate Insolvency Resolution Process (‘CIRP’)

FAQs on Corporate Insolvency Resolution Process (CIRP) provide a concise explanation of the legal framework, procedures,...

  • Saurabh Kesarwani
  • img March 23, 2026
FAQs Valuation Examinations (With effect from 1st June 2020)

FAQs on Valuation Examinations (With effect from 1st June 2020) provide brief clarifications on eligibility, syllabus, e...

  • Shweta Verma
  • img March 23, 2026
Report from an accountant to be furnished under section 172 of the Income-tax Act, 2025

Form No. 48 is a report from an accountant to be furnished under section 172 of the Income tax Act, 2025 relating to t...

  • Shweta Verma
  • img March 23, 2026
Form No. 49 (Merged form of erstwhile Forms 3CEFA, 3CEFB and 3CEFC)

Form No. 49 is a prescribed e-form to opt for Safe Harbour under section 167 of the Income tax Act, 2025 read with rule...

  • Saurabh Kesarwani
  • img March 23, 2026
Frequently Asked Questions-Insolvency Professionals

Frequently Asked Questions – Insolvency Professionals provide clear guidance on eligibility, registration, roles and res...

  • Shweta Verma
  • img March 23, 2026
Form of application under section 168 of the Income-tax Act, 2025

Form 50 is an income tax form used to apply for a pre-filing meeting with regards to an Advance Pricing Agreement (APA...

  • Shweta Verma
  • img March 23, 2026
FORM 51 -Advance Pricing Agreement (APA)

Form 51 of the Income Tax Act, 1961, is the application form for an Advance Pricing Agreement (APA). An APA is an agre...

  • Shweta Verma
  • img March 23, 2026
Form of application under section 169 of the Income-tax Act, 2025

Form 52 is an Annual Compliance Report on Advance Pricing Agreement (APA) under the Indian Income-tax Act, 2025. It is...

  • Shweta Verma
  • img March 23, 2026
Form of application under section 170 of the Income-tax Act, 2025

Taxpayers impacted due to secondary adjustments/APA related adjustments for past year(s), can make an application unde...

  • Shweta Verma
  • img March 23, 2026
FORM - 54 - Form of application under section 168 of the Income-tax Act, 2025

In cases wherein, the Taxpayer has already signed an Agreement or has previously filed an application under Form 3CED...

  • Shweta Verma
  • img March 23, 2026
Form No. 55 - Form of application under section 159 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 aggri...

  • Shweta Verma
  • img March 23, 2026
Form No.11 - Audit report under section 348 of the Income-tax Act, 2025

Form No.112 is a report of audit of the accounts of a registered non-profit organisation, for a tax year, which is req...

  • Shweta Verma
  • img March 23, 2026
(Audit Report under Section 268(5)(i) of the Income-tax Act, 2025 read with Rule 171

Form 100 is the audit report to be furnished by an Accountant as per directions received from the Assessing Officer wi...

  • Shweta Verma
  • img March 23, 2026
Appeal to the Joint commissioner of Income-tax (Appeals) or the Commissioner of Income-tax(Appeals)

Form 99 is the prescribed electronic form for filing an appeal before the Joint Commissioner of Income-tax (Appeals) o...

  • Saurabh Kesarwani
  • img March 23, 2026
FAQs on Unclaimed Proceeds of Voluntary Liquidation Process (As on 30.09.2023)
Question 1. What is the voluntary liquidation process? Answer. If a Corporate Person (CP) has no default and its assets...
  • Shweta Verma
  • img March 23, 2026
(Inventory Valuation Report under Section 268(5)(ii) of the Income-tax Act, 2025 read with Rule 171

Form 101 is an Inventory Valuation Report to be furnished by a Cost Accountant as per directions received from the Ass...