Form 100 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 16, 2026

Form 100 Income Tax Rules 2026 pdf download and Key points

FORM NO. 100
[See rule 171(1)]
[Audit report under section 268(5)]

Under the new Income-tax Rules, 2026, Form No. 100 replaces the old Form 6B. It is a special audit report governed by Section 268(5)(i) of the Income-tax Act, 2025, read with Rule 171 of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 100:

1. Purpose of the Form Form 100 is an audit report furnished by an Accountant as per specific directions received from the Assessing Officer (AO) (with prior approval of the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, or Commissioner). The report certifies that the accounts of an assessee have been examined and present a true and fair view of its financial position, ensuring statutory audit compliance and providing detailed particulars for the Department’s verification.

2. Applicability (Who Should File)

Who files: It must be furnished by every assessee who has been specifically directed by the Assessing Officer to get a special audit under section 268(5)(i).
Verification: The report must be duly signed and verified by an Accountant.

3. Frequency and Due Dates

Non-Recurring Nature: Unlike other recurring annual audit forms, Form 100 is filed only when a special audit is specifically directed by the Department.
Time Limit: The assessee must furnish the report to the Assessing Officer within the period specified by the AO. If the AO extends this period, the total time allowed cannot exceed six months from the end of the month in which the direction for the special audit was received.

4. Mode of Filing and Process

The AO directs the assessee to get accounts audited and furnish the report in Form 100.
The Accountant examines the records and prepares the report (filling Parts A and B of the Annexure).
The form is digitally signed by the Accountant using a valid Unique Document Identification Number (UDIN).
The certificate is uploaded on the e-filing portal under the accountant’s login, and the annexure along with supporting documents are submitted before the AO.

5. Structure of the Form The form is divided into the main audit report and specific annexures:

Audit Report: The certification by the Accountant regarding the examination of the books of account and an opinion on whether they present a true and fair view.
Part A (Personal Information): Contains the assessee’s identification details, such as Name, PAN, address, contact particulars, and the relevant tax year.
Part B (Statement of Particulars): Provides detailed quantitative and qualitative particulars, including accounting methods, stock valuation, expenditure disallowances, and compliance details.

6. Documents Required To file Form 100, the following documents are typically required:

Copies of financial statements (Balance Sheet and Profit & Loss Account).
Books of account along with all supporting documents.
All bank statements for the relevant period.
Annual audit report and Tax audit report (wherever applicable).

7. Outcome of Filing

For the Assessee: Ensures legal compliance with the AO’s special audit direction.
For the Department: The audit findings provide standardized data for risk analysis and form the core basis for subsequent assessment proceedings.

8. Key Updates in the 2026 Rules

Terminology: The term “Assessment Year” has been universally replaced with “Tax Year“.
Modernization: Redundant sections from the old 1961 Act have been removed, and all references have been aligned with the new Income-tax Act, 2025.
Enhanced Reporting: Because the old Form 6B was not amended for many years, certain reporting items have been borrowed from Form 3CD to make Form 100 more relevant, utilizing simplified and standardized tabular formats. Transactions covered under sections 185, 186, and 188 of the ITA 2025 now require enhanced reporting.