Form 55 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 23, 2026

Form 55 Income Tax Rules 2026 pdf download and Key points

FORM NO. 55
[See rule 121]
Form of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories

Under the Income-tax Rules, 2026, Form No. 55 replaces the erstwhile Form 34F. It is governed by Section 159 of the Income-tax Act, 2025 (which replaces the old Sections 90/90A) and Rule 121 of the Income-tax Rules, 2026 (replacing the old Rule 44G).

Here are all the key points regarding Form No. 55:

1. Purpose of the Form Form 55 is an official application used by an Indian resident taxpayer to invoke the Mutual Agreement Procedure (MAP). It provides a formal channel to seek resolution when the taxpayer is aggrieved by the actions or orders of foreign tax authorities that are not in accordance with the Double Taxation Avoidance Agreement (DTAA). Its primary goal is to resolve issues of double taxation, eliminate inconsistent tax treatment, and promote international tax certainty.

2. Applicability (Who Should File) The form must be filed by any resident assessee in India who:

Believes that taxation imposed by a foreign tax authority results in double taxation or discriminatory treatment contrary to the DTAA.
Has faced or anticipates an adjustment by foreign tax authorities that impacts income which is also taxable in India.
Seeks resolution through the Competent Authority of India under the MAP provisions of the relevant DTAA. (The Competent Authority is the Joint Secretary of the Foreign Tax & Tax Research (FT&TR) Division, CBDT, Ministry of Finance).

3. Frequency and Due Date

Frequency: Form 55 is an event-based form, meaning it is filed as and when the assessee is aggrieved by an action or order from a foreign tax authority.
Due Date: It must be filed within the time limit specified in the relevant DTAA, which is typically within 3 years from the first notification of the disputed action.

4. Structure of the Form The form captures detailed dispute information:

Part A (Particulars of Applicant): Captures Name, Address, PAN, Email ID, and Contact Number.
Part B (Other Details): Captures the Tax Year(s), Jurisdictional Circle/Ward, Name and Designation of the foreign Tax Authority, the Date of the notice/order giving rise to the action, and whether the action violates the DTAA.
Annexures: Requires detailed enclosures (A-1 to A-6) explicitly outlining the facts, the remedy sought in the foreign country, and supporting evidence.

5. Mandatory Documents To successfully file the form, the following documents must be attached:

A copy of the notice or order from the foreign tax authority giving rise to the action.
Detailed reasons explaining why the order/action is not in accordance with the agreement, along with supporting documents.
Details and evidence of any remedy already sought in the other country or specified territory.

6. Mode of Filing and Verification

Online and Offline Utilities: The form can be filed directly on the Income Tax e-Filing portal or prepared using the Department’s offline utility (by generating a JSON file for upload).
E-Verification: The submission must be e-verified using a Digital Signature Certificate (DSC) (which is mandatory for companies and firms) or an Electronic Verification Code (EVC).
No Withdrawal: Once the application is successfully filed, withdrawal of Form No. 55 is not permitted.

7. Outcome and Processing

Upon filing, the Competent Authority in India examines the case in consultation with the relevant foreign tax authority under the DTAA’s MAP provisions.
If both authorities agree, the resolution is communicated to the applicant and the Assessing Officer, who then gives effect to the MAP outcome and provides the necessary tax relief.
If the matter is not resolved within the DTAA-prescribed period, the applicant retains the right to pursue domestic remedies or arbitration (if the treaty allows it).

1. What is Form No. 55?
Ans. Form No. 55 is an application made by a resident assessee in India to the Competent Authority of India, on being aggrieved by the action or order of the tax authorities of a foreign country or specified territory that, in their view, is not in accordance with the Double Taxation Avoidance Agreement (DTAA) entered into by India with that country or territory.
2. Who should file Form No. 55?
Ans. Form No. 55 can be filed by any resident assessee in India who:
i. Believes that taxation imposed by the tax authorities of another country or specified territory on their income is not in accordance with the DTAA, resulting in double taxation or discriminatory treatment.
ii. Seeks resolution through the Competent Authority of India under the MAP provisions contained in the relevant DTAA article (generally Article 25 or 27).
iii. Has faced or anticipates an adjustment by foreign tax authorities impacting income that is also taxable in India.
3. Who is the “Competent Authority of India” for the purpose of Form No. 55?
Ans. The Joint Secretary (Foreign Tax & Tax Research – FT&TR Division) of the Central Board of Direct Taxes (CBDT), Ministry of Finance is the Competent Authority.
4. What is the time limit for filing Form No. 55?
Ans. The time limit is specified in the relevant DTAA, which is typically within 3 years from the first notification of the disputed action.
5. How many times can Form No. 55 be filed in a year?
Ans. It is an event-based form and is to be filed as and when an assessee is aggrieved by an action or order of foreign tax authorities that is contrary to the DTAA.
6. What documents are required to file Form No. 55?
Ans. Required documents include:
i. Copy of notice or order giving rise to action.
ii. Detailed reasons why order/action of the Tax Authority of the Treaty Partner not in accordance with the agreement along with supporting documents
iii. Details of remedy sought in the other country or specified territory along with supporting documents.
iv. Any other document relevant to the transaction.
7. How can I file Form No. 55?
Ans: Form No. 55 can be filed through the following methods:
 Online Mode – through e-Filing portal
 Offline Mode – through Income Tax Department’s Offline Utility Service. The “offline” process refers to preparing the data using the utility while not connected to the internet, and then uploading the generated file to the online portal for final submission
8. What are the prerequisites for online filing?
Ans. The applicant must be a registered user on the e-Filing portal with valid user ID, password, and an active PAN.
9. What is the “Offline Utility”?
Ans: The Offline Utility is a downloadable tool from the Income Tax e-Filing portal that allows users to prepare Form No. 55 data without an active internet connection.
10. How do I e-Verify form No. 55?
Ans: Form No. 55 can be e-verified through Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC)- OTP-based for individuals and others. DSC is mandatory for companies and firms.
11. How do I know that the form has been successfully submitted?
Ans: Once successfully submitted and verified, an acknowledgement number and transaction ID is generated and the applicant receives a confirmation message via email and SMS.
12. Can the applicant withdraw Form No. 55 after filing?
Ans. No.
13. What is the benefit of filing Form No. 55?
Ans. By filing Form No. 55, individuals or entities can claim the benefits or relief from double taxation as per the tax treaty agreement between India and their country of residence. This can help in avoiding double taxation on the same income.
14. What is the outcome of Form No. 55?
Ans. Upon filing, the Competent Authority in India examines the case in consultation with the foreign tax authority concerned under the MAP provisions of the DTAA.
i. If both authorities agree, the resolution reached is communicated to the applicant and the Assessing Officer.
ii. The Assessing Officer then gives effect to the MAP outcome, providing the necessary tax relief.
iii. If the matter is not resolved within the DTAA-prescribed period, the applicant may pursue domestic remedies or arbitration (if available under the treaty).
15. Why is Form No. 55 important?
Ans. Form No. 55 provides a formal channel to an Indian resident taxpayer, who is faced with double taxation or an action by a foreign tax authority which is contrary to the terms of a relevant DTAA, to seek resolution through Mutual Agreement Procedure (MAP).
16. What is Mutual Agreement Procedure?
Ans. Mutual Agreement Procedure (MAP) is an alternate mechanism to resolve issues of double taxation or disputes arising under international tax treaties, where one country’s Competent Authority (tax authority) works with another country’s Competent Authority. This process ensures relief from double taxation, elimination of inconsistent tax treatment, and promotes international tax certainty.

Form 55 Income Tax Rules 2026 pdf download and Key points

Form 55 Income Tax Rules 2026 pdf download and Key points

Form 55 Income Tax Rules 2026 pdf download

Form No.55– Frequently Asked Questions

Guidance Note on Form 55