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BLOG on Income Tax Management for - AY 2022-23 & 2023-24

Tax Obligation with Prescribed Form”

Wealth Tax Act. Salary Business & Profession Deduction of Tax at Source other than 'Salary'
Collection of Tax at Source u/s 206C

Deduction under Chapter VI-A

Advance Tax Return of Income
Refunds Appeals    

Wealth Tax Act

Section / Rules


Form No.


Return of Net wealth

Form A


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


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


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


(b)agricultural lands other than coffee, tea, rubber and cardamon plantations

Form O-2


(c)coffee, tea, rubber and cardamom plantations

Form O - 3


(d) forests

Form O - 4


(e) mines and quarries

Form O - 5


(f stocks, shares, debentures, securities, shares In partnership firms and business assets including goodwill

Form O – 6


(g) machinery and plant

Form O - 7



Form O - 8


(i)Works of art

Form O – 9


(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


Rule 18 of Schedule Ill

Statement of valuation of jewellery


"Salary" ( Income Tax Act.)

Sections / Rules


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) –


(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*


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

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.

"Business or Profession" ( Income Tax Act.)

Sections / Rules


Form No.


  1. Report of audit -

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)

  1. who is required to get accounts audited

Form No. 3CA

  1. 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


(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


(g)       Application for exercising or renewing the option for tonnage tax scheme u/s 1I5VP(1) or 115VR(1)


Rule 6G(2)

Statement of particulars required to be furnished u/s 44AB

Form 3CD

Deduction Of Tax At Source ( TDS) other than “Salaries”

Sections / Rules


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

Collection of Tax at Source ( TCS) U/s 206C

Sections / Rules


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

  1. Information to be furnished u/s 195(6), relating to remittance of payments to a non-resident or to a foreign company.

Form No. 15CA

  1. Certificate of an accountant

Form No. 15CB

Rule 31A(1)(a)

TDS and TCS compliance Statement

Form No. 24C

Deduction under Chapter VI-A

Sections / Rules


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

Advance Tax

Sections / Rules


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

Form No. 28A

Return of Income

Sections / Rules


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)


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’;


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;


(iiia) Presumptive Business Income Tax Return


Rule 12(1)(d)

 (iv)Return of income for individual and HUEs having proprietory business or profession;


Rule 12(1)(e)

(v)Combined form for return of income for Firms/ Association of Persons / Body of Individuals;


Rule 12(1)(f)

(vi)Combined form for return of income for companies other than companies claiming exemption under section 11;


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);


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.


Rule 12

(ix)Transmitting data in the return electronically and thereafter submitting the verification of the return. (see note-4)



Sections / Rules


Form No.

Rule 41(1)

A claim for refund of tax u/s 239

Form No. 30


Sections / Rules


Form No.

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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