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Section / Rules |
Obligation |
Form No. |
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Return of Net wealth |
Form A |
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Return of Net wealth u/s 14(1) or (2) [For companies only] |
Form B |
Rule 3(1)(B) |
Return of Net alth for individuals/HUF’s/companies For A.Y2013-2014 |
Form BA |
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Return of Net wealth for lndividuals/HUFs/Companies for the A.Y.-2014-2015 |
Form BB |
Rule 4 |
Notice of Demand u/s 30 |
Form C |
Proviso to Rule 4 |
Notice of demand u/s 30, for payment of tax provisionally assessed u/s I5C |
Form D |
Rules 4A/4AA |
Application or Intimation for settlement of Cases u/s 22C(1) |
Form DA or DAA |
Rule 4C |
Declaration u/s 18C(1) to be made by an assessee claiming that identical question of law is pending before High Court or the Supreme Court |
Form DB |
Rule 5 |
Form of appeal to the Commissioner of Wealth-tax (Appeals) u/s 23A |
Form E |
Rule 6(1) |
Form of appeal to the Appellate Tribunal u/s 24 (1) or (2) or 26(1) |
Form F |
Rule 6(2) |
Form of memorandum of cross-objection to the Appellate Tribunal u/s 24(2A) |
Form G |
Rule 7 |
Form of reference application u/s 27(1) before High Court |
Form H |
Rule 9(1) |
Application for information u/s 428 |
Form I |
Rule 9(2) |
Form for furnishing information u/s 42B to Chief C. T. |
Form J |
Rule 9(3) |
Form for intimating non-availability of informatio s 42B |
Form K |
Rule 9(4) |
Furnished the information asked for, he shall intimate the fact to the applicant. |
Form L |
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Warrant of authorisation u/s 37A |
Form M |
Rule 88 |
Application for registration as a value u/s 34AB |
Form N |
Rule 8D |
Report of valuation of -
(a)immovable property (other than agricultural lands, plantations, forests, mines and quarries) |
Form O - 1 |
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(b)agricultural lands other than coffee, tea, rubber and cardamon plantations |
Form O-2 |
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(c)coffee, tea, rubber and cardamom plantations |
Form O - 3 |
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(d) forests |
Form O - 4 |
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(e) mines and quarries |
Form O - 5 |
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(f stocks, shares, debentures, securities, shares In partnership firms and business assets including goodwill |
Form O – 6 |
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(g) machinery and plant |
Form O - 7 |
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(h)Jewellery |
Form O - 8 |
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(i)Works of art |
Form O – 9 |
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(j)Life interest, reversions and interest in expectancy |
Form O – 10 |
Rule 2(9) of Schedule Ill |
Certificate of quoted shares/ debentures of a company |
Form O – 11 |
Rule 12 of Schedule Ill |
Certificate of the auditor on valuation of unquoted shares equity share of an investment company |
Form-O-12 |
Rule 18 of Schedule Ill |
Statement of valuation of jewellery |
Form-O-8A |
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"Salary" ( Income Tax Act.)
|
Sections / Rules |
Obligation |
Form No. |
Rule 21AA |
(a) Furnishing particulars of -
(1) Income u/s 192(2A) for claiming relief u/s 89 by a Government servant, etc. |
Form No. 10E |
Rule 26A(1) |
(2) Details of income u/s192(2) |
Form No. 12B |
(3) Perquisites and profits in lieu of salary provided to the employee, where the amount of salary paid/payable – |
|
Rule 26A(2)(a) |
(a) is not more than Rs. 1,50,000. |
Form No. 16* |
Section 192 / |
(b) is more than Rs.1,50,000. |
Form No. 12BA |
Rule 31A* |
(b) Quarterly Statement of last quarter of deduction of tax u/s 200(3) – |
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(i) in respect of deduction of tax at source u/s 192(1)and(1A) |
Form No. 24Q* |
(ii) in respect of other cases of deduction of tax at source |
Form No. 26Q* |
Rule31(1)(a)* |
Certificate of tax deducted at source |
|
(i) from insurance commission |
Form No. 16* |
(ii) the salaried employee Form No. 12BA |
Form No. 16AA |
Section 192/ Rule 37 |
Annual return of salaries u/s 206 |
Form No. 24 |
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Note ( * )
- Vide Notification No. 31/2009 – The Government had substituted Forms No. 16, 16A, 24Q, 27D and Rules 30, 31, 31A, 31AA. From No. 16AA had been omitted ( w.e.f 1.4.2009
- Press Release No. 402/92/2006-mc (11 of 2009) dt. 11th. April, 2009 --- Amended Rules 30, 31, 31A, 31AA will now come into force w.e.f. 1.7.2009 instead of 1st. April 2009.
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"Business or Profession" ( Income Tax Act.)
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Sections / Rules |
Obligation |
Form No. |
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- Report of audit -
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Form No. 3AC |
Rule 5AC |
(i) uls 33AB(2) |
Form No. 3AD |
Rule 5AD |
(ii) u/s 33ABA(2) |
Form No. 3AE |
Rule 6AB |
(iii) u/s 35D(4)/35E(6) |
|
Rule 6G(1)(a)/(b) |
- who is required to get accounts audited
|
Form No. 3CA |
- who is not required to get accounts audited
|
Form No. 3CB |
Rule 14A |
(v) u/s 142(2A) |
Form No. 6B |
Rule I 8BBB |
(vi) u/s 80-1(7 )/80-IA(7)180-IB/80-IC |
Form No. 10CCB |
Rule 19AB |
(vii) u/s 80JJAA(2)(b) |
Form No. 10DA |
Rule 11T |
(viii) u/s 115VW
(b) Report from an accountant certifying that the deduction has been correctly claimed |
Form No. 66 |
Rule 16D |
(i) u/s 10A(5) |
Form No. 56F |
Rule 16DD |
(ii) u/s 10A(1B)(b) |
Form No. 56FF |
Rule 16E |
(iii) u/s 10B(5) |
Form No. 56G |
Rule 16F |
(iv) u/s 10BA(5) |
Form No. 56H |
Rule 5A |
(v) u/s 32(1 )(iia) [i.e. additional depreciation] |
Form No. 3AA |
Rule 18DB(2) |
(vi) u/s 80-IB(7A) |
Form No. 10CCBA |
Rule 18DC(3) |
(vii) u/s 80-IB(7B) |
Form No. 10CCBB |
Rule 18DD |
(viii) u/s 80-IB(11B) |
Form No. I0CCBC |
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(viiiA) u/s 80-IB(11C) form of report for claiming deduction |
Form No. 10CCBD |
Rule 18DE(3) |
(ix) u/s 80-ID(3)(iv) |
Form No. I0CCBBA |
Rule 19AE |
(x) u/s 80LA(3) |
Form No. 10CCF |
Rule 408 |
(c) Report from an accountant u/s 115JB(4) certifying that the book profit has been computed in accordance with the provisions of section 1I5JB |
Form No. 29B |
Rule 10E |
(d) Report from accountant to be furnished u/s92E relating to international transaction |
Form No. 3CEB |
Rule 18BBE(3) |
(e) Certificate from an accountant u/s 80-IA(6), specifying the amount credited to reserve account and the amount utilised during the previous year for the Highway Project |
Form No. 10CCC |
Rule 11P |
(f) A person carrying on medical profession to keep and maintain a daily case register’ |
Form No. 65 |
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(g) Application for exercising or renewing the option for tonnage tax scheme u/s 1I5VP(1) or 115VR(1) |
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Rule 6G(2) |
Statement of particulars required to be furnished u/s 44AB |
Form 3CD |
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Deduction Of Tax At Source ( TDS) other than “Salaries”
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Sections / Rules |
Obligation |
Form No. |
Rule 28(1) |
Application by a person for a certificate u/s 197 or 2060(9) for no deduction/collection of tax at a lower rate. |
Form No. 13 |
Rule 29B |
Application by a banking company and a person other than a banking company for a certificate u/s 195(3) for receipt of interest and other interest /sums other than interest and dividend without deduction of tax. |
Form No. 15C/15D |
Rule29C (1)/(2) |
Declaration u/s-197a(1)(1A),to be made by an person (not being a comany or a firm) claiming certain receipt without deduction of tax |
Form No. 15G |
Rule 29D(1) |
Declaration for non-deduction of tax at source to be furnished to contractor under the second proviso to section 194C(3)(i) by a sub-contractor not owning more than 2 heavy goods carriages/trucks. |
Form No.15-I |
Rule 29D(3) |
Particulars to be furnished by the contractor u/s 194C(3)(i) |
Form No. 15J |
Rule 114A(1) |
Application in duplicate for allotment of tax deduction and collection account number u/s 203A(1). |
Form No. 49B |
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Collection of Tax at Source ( TCS)” U/s 206C
|
Sections / Rules |
Obligation |
Form No. |
Rule 114A(1) |
Application in duplicate for allotment of tax deduction and collection account number u/s 203A(1). |
Form No.49B |
Rule 370 |
Declaration u/s 206C(1A) to be made by buyer for obtaining goods without collection of tax |
Form No. 270 |
Rule 37G |
Application by a buyer or licensee or lessee for a certificate for collection of tax at lower rate u/s 206C(9). |
Form No. 13 |
Rule 31AA |
Quarterly statement of collection at source u/s 206C |
Form No. .27EQ |
Rule 37D |
Certificate of collection at source u/s 2060(5). |
Form No. 27D |
Rule 37BB |
- Information to be furnished u/s 195(6), relating to remittance of payments to a non-resident or to a foreign company.
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Form No. 15CA |
- Certificate of an accountant
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Form No. 15CB |
Rule 31A(1)(a) |
TDS and TCS compliance Statement |
Form No. 24C |
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Deduction under Chapter VI-A |
Sections / Rules |
Obligation |
Form No. |
Rule 11DD |
(i)u/s 8ODDB - Certificate of prescribed authority |
Form No. 10-I |
Rule I1B |
(ii)u/s 8OGG - declaration to be filed by the assessee claiming deduction |
Form No. 10BA |
Rule 1 9AC |
(iii)u/s 8OQQB(3)- Certificate for authors of certain books in receipt of royalty income etc. |
Form No. 10CCD |
Rule 19AD |
(iv)uls 8ORRB(2)- Certificate for patentees in receipt of royalty income,etc |
Form No. 1OCCE |
Rule 29A |
(v)u/s 8OQQB(4), 80R, 8ORR, 8ORRA& 8ORRB(3)- Certificate to be furnished with return of income. |
Form No. IOH |
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Sections / Rules |
Obligation |
Form No. |
Rule 38 |
Notice of demand u/s 156 for payment of advance tax u/s 21 0(3)or(4) |
Form No. 28 |
Rule 39 |
Intimation to the assessing officer u/s 210(5) regarding the notice of demand u/s 156 for payment of advance tax u/s
210(3)/(4). |
Form No. 28A |
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Sections / Rules |
Obligation |
Form No. |
Rule 12(1)(a) |
(I) Return of income for individuals having income from salary or income in the nature of family Pension or Income from house property where assessee does not own more than one home property or income from other sources except winning from lottery or income from race houses (For the AX. 2012-2013) |
SAHAJ- (ITR-1) |
Rule 12(1)(b) |
(ii)Return of income for Individuals and Hindu Undivided Families (HUEs) not having any income under the head “Profits or gains of business or profession’; |
ITR-2 |
Rule 12(1)(c) |
(iii)Return of income for Individuals and HUFs being partners in firms and not carrying out business or profession under any proprietorship; |
ITR-3 |
(iiia) Presumptive Business Income Tax Return |
SUGAM (ITR 4S) |
Rule 12(1)(d) |
(iv)Return of income for individual and HUEs having proprietory business or profession; |
ITR-4 |
Rule 12(1)(e) |
(v)Combined form for return of income for Firms/ Association of Persons / Body of Individuals; |
ITR-5 |
Rule 12(1)(f) |
(vi)Combined form for return of income for companies other than companies claiming exemption under section 11; |
ITR-6 |
Rule 12(1)(g) |
(vii)Combined form for return of income for persons including companies required to furnish return under section 139(4A) or 139(4B) or 139(4C) or (40); |
ITR-7 |
Rule 12(1)(h) |
(viii)Return of fringe benefits for persons who are not required to furnish return of income but are required to furnish return of fringe benefits. |
ITR-8 |
Rule 12 |
(ix)Transmitting data in the return electronically and thereafter submitting the verification of the return. (see note-4) |
ITR-V |
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Sections / Rules |
Obligation |
Form No. |
Rule 41(1) |
A claim for refund of tax u/s 239 |
Form No. 30 |
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Sections / Rules |
Obligation |
Form No. |
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Rule 45(1) |
(i) to the Commissioner (Appeals) [in duplicate] |
Form No. 35 |
Rule 47(1) |
(ii) to the Appellate Tribunal [in triplicate] (with challans for fee paid) |
Form No. 36 |
Rule 47(2) |
(iii) a memorandum of cross-objections u/s 253(4) to the Appellate Tribunal [in triplicate] |
Form No. 36A |
Rule 48 |
(iv) An application u/s 256(1) requiring the Appellate Tribunal to refer to the High Court any question of Law [in triplicate]. |
Form No. 37 |
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