Form 3 Income Tax Rules 2026 pdf download and Key points FORM NO. 3 [See rule 7(8)] Certificate of an accountant under rule 7 for entity issuing zero coupon bond Under the Income-tax Rules, 2026, Form No. 3 serves as the Certificate of an Accountant under Rule 7 for entities issuing Zero Coupon Bonds (ZCBs).… Read More »
Form 2 Income Tax Rules 2026 pdf download and Key points FORM NO. 2 [See rule 7(1)] Application for notification of a zero coupon bond under section 2(112) Under the Income-tax Rules, 2026, Form No. 2 is the prescribed application for seeking the notification of a Zero-Coupon Bond (ZCB). It is governed by Section 2(112)… Read More »
Form 1 Income Tax Rules 2026 pdf download and Key points FORM NO. 1 [See rule 4] Under the Income-tax Rules, 2026, Form No. 1 replaces the old Form 3BB. It is governed by Section 66(33) of the Income-tax Act, 2025, and Rule 4 of the Income-tax Rules, 2026. Here are all the key points… Read More »
Instructions to Fill up CSV Template for Form No 128 on TRACES These instructions may be read in conjunction with the set of instructions available on the request screen at ‘File Form No. 128’(hereinafter referred to as the request’) In case of any doubt, please refer to relevant provisions of the Income-tax Act, 2025 and… Read More »
Form 190 Income Tax Rules 2026 pdf download and Key points FORM NO. 190 [See rule 331] Application for approval of mutual funds investing in the eligible issue of public companies under Paragraph 1(z)(ii) of Schedule XV to the Act Under the new Income-tax Rules, 2026, Form No. 190 replaces the old Form 59A. It… Read More »
Form 189 Income Tax Rules 2026 pdf download and Key points FORM NO. 189 [See rule 331] Application for approval of issue of public companies under Paragraph 1(z)(i) of Schedule XV to the Act Under the Income-tax Rules, 2026, Form No. 189 replaces the old Form 59. It is governed by Schedule XV(1)(z)(i) of the… Read More »
Form 188 Income Tax Rules 2026 pdf download and Key points FORM NO. 188 [See rule 313] Application for approval of superannuation fund or gratuity fund Under the new Income-tax Rules, 2026, Form No. 188 is a newly introduced dedicated form. It replaces the earlier text-based procedural requirements that were previously embedded within Rule 95… Read More »
Form 187 Income Tax Rules 2026 pdf download and Key points Form No. 187 [See rules 300, 315 and 329] Under the Income-tax Rules, 2026, Form No. 187 serves as the prescribed form for filing appeals relating to employee benefit funds. It is governed by Rules 300, 315, and 329. Here are all the key… Read More »
Form 186 Income Tax Rules 2026 pdf download and Key points FORM No. 186 [See rule 296] Application for recognition of provident fund under Part-A of the Schedule XI to the Act Under the Income-tax Rules, 2026, Form No. 186 serves as the Application for recognition of a Provident Fund. Here are all the key… Read More »
Form 185 Income Tax Rules 2026 pdf download and Key points FORM NO. 185 [See rule 294] Form for maintaining accounts of subscribers to a recognised provident fund Under the Income-tax Rules, 2026, Form No. 185 is the prescribed format for maintaining the accounts of subscribers to a Recognised Provident Fund (RPF). It is governed… Read More »