Form 164 Income Tax Rules 2026 pdf download and Key points FORM NO. 164 [See rule 236] Statement to be furnished under section 507 by a person carrying on production of a cinematograph film or engaged in specified activity or both Under the new Income-tax Rules, 2026, Form No. 164 replaces the old Form 52A.… Read More »
Form 163 Income Tax Rules 2026 pdf download and Key points FORM NO. 163 [See rule 235] Information and Documents to be furnished by an Indian concern under section 506 Under the new Income-tax Rules, 2026, Form No. 163 replaces the old Form 49D. It is governed by Section 506 of the Income-tax Act, 2025,… Read More »
Certificate issued under section 400(3) income tax 2025 A certificate issued under section 400(3) of the Income-tax Act, 2025, is an official authorization that allows a payer to deduct Tax Deducted at Source (TDS) at a lower or nil rate when making payments (other than salary) to a non-resident or a foreign company. Under this… Read More »
Form 162 Income Tax Rules 2026 pdf download and Key points FORM NO. 162 [See rule 234] Annual Statement under section 505 Under the new Income-tax Rules, 2026, Form No. 162 replaces the old Form 49C,. It is governed by Section 505 of the Income-tax Act, 2025, and Rule 234 of the Income-tax Rules, 2026,.… Read More »
Form 161 Income Tax Rules 2026 pdf download and Key points FORM NO. 161 [See rule 231] Form of application under section 440(2)form-no-161 TAXHEAL Under the new Income-tax Rules, 2026, Form No. 161 replaces the old Form 68. It is governed by Section 440(2) of the Income-tax Act, 2025 (replacing the old Section 270AA), and… Read More »
Summon under Income tax act 2025 Key Points Under the Income-tax Act, 2025, the provisions regarding the issuance of summons, the powers of tax authorities, and the consequences of non-compliance are comprehensively outlined. Here is everything you need to know: 1. Power to Issue Summons The core power to issue summons is governed by Section… Read More »
Form 160 Income Tax Rules 2026 pdf download and Key points FORM NO. 160 [See rule 230] Application by a person under section 434 for refund of tax deducted Under the new Income-tax Rules, 2026, Form No. 160 replaces the old Form 29D. It is governed by Section 434 of the Income-tax Act, 2025, and… Read More »
Form 159 Income Tax Rules 2026 pdf download and Key points FORM NO. 159 [See rule 228] Clearance Certificate under section 420(5) Under the new Income-tax Rules, 2026, Form No. 159 replaces the old Form 33. It is governed by Section 420(5) of the Income-tax Act, 2025, and Rule 228 of the Income-tax Rules, 2026.… Read More »
Form 158 Income Tax Rules 2026 pdf download and Key points FORM NO. 158 [See rule 228] Application for Certificate under section 420(5) Under the new Income-tax Rules, 2026, Form No. 158 replaces the old Form 31. It is governed by Section 420(5) of the Income-tax Act, 2025, and Rule 228 of the Income-tax Rules,… Read More »
Form 157 Income Tax Rules 2026 pdf download and Key points FORM NO. 157 [See rule 228] Form for furnishing the certificate under section 420(4) Under the new Income-tax Rules, 2026, Form No. 157 is a newly introduced form created by splitting the old Form 30C into two separate compliance documents. It is governed by… Read More »