Form 100 Income Tax Rules 2026 pdf download and Key points
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.
Form 100 Income Tax Rules 2026 pdf download
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Form No. 100 – Frequently Asked Questions
1. What is Form 100?
Ans. Form 100 is the audit report to be furnished by an Accountant as per directions received
from the Assessing Officer with prior approval of the Principal Chief Commissioner or Chief
Commissioner or Principal Commissioner or Commissioner of Income-tax under Section
268(5)(i) of the Income-tax Act, 2025.
The report certifies that the accounts of an assessee have been examined and present a true and
fair view of its financial position. It ensures statutory audit compliance and provides detailed
particulars for verification by the Department.
2. Who is required to file Form 100?
Ans. Form 100 shall be furnished by:
– Every assessee where such audit has been directed by the Assessing Officer under section
268(5)(i);
– The report must be duly signed and verified by an Accountant.
3. When should Form 100 be filed?
Ans. Form 100 is not a recurring form. It must be filed only for the tax year in which the
Assessing Officer issues a direction for special audit. The report should be furnished within the
period specified by the AO or within the extended period (not exceeding six months from the
end of the month in which the direction for special audit is received).
4. What is the structure of Form 100?
Ans. Form 100 consists of following parts:
Audit Report: Certification by the Accountant on examination of the books of account and
financial statements, and opinion on true and fair view.
Annexure –
Part A – Personal Information: Contains assessee identification details (Name, PAN, address,
contact particulars, tax year).
Part B – Statement of Particulars: Provides quantitative and qualitative particulars. Annexure
covers quantitative details, accounting methods, stock valuation, expenditure disallowances,
and compliance particulars, etc.
5. What documents are required to file Form 100?
Ans. The following documents are required:
– Copy of financial statements (Balance Sheet, Profit & Loss Account)
– Books of account along with all the supporting documents.
– All bank statements for the relevant period.
– Annual audit report, wherever applicable.
– Tax audit report, wherever applicable.
6. What is the process of filing Form 100?
Ans. The process of filing Form 100 is as below:
1. AO direct the assessee to get the accounts audited by an accountant, and to furnish a report
of such audit in the Form 100.
2. Examination of Records by an accountant.
3. Preparation of Report – Filling in Parts A and B of Annexure
4. Digital Signature – Using valid UDIN
5. Uploading of certificate on e-filing portal under accountant’s login. Annexure along with
supporting documents are to be submitted before the AO.
7. What is the outcome of filing Form 100?
Ans. The outcome of filing Form 100 for the assessee is to ensure compliance with audit
direction under section 268(5)(i).
For the Department: Audit findings form the basis for assessment proceedings. It also provides
standardized data for risk analysis and verification.
8. What are the key changes proposed in the revised Form 100?
Ans. The key changes proposed in the revised Form 100 are as follows:
– Alignment with the Income-tax Act, 2025 – all references updated.
– Introduction of “Tax Year” terminology replacing “Assessment Year”.
– Enhanced reporting of transactions covered under sections 185, 186 and 188 of Income Tax
Act, 2025.
– Redundant sections 40(A)(5)(c), 40(A)(6), 40A(8) of I T Act, 1961 are removed since these
sections have already been omitted from the Act long back. Also, these sections do not find
place in the new ITA, 2025.
– Since earlier form 6B has not been amended for many years, therefore, certain items from
Form 3CD have been borrowed to make the form more relevant and necessary changes have
been made.
– Simplified and standardized tabular formats have been used wherever necessary.
9. What challenges have been addressed in revising Form 100?
Ans. Since earlier Form 6B had not been revised for many years, the structure has now been
updated using the format of Form 3CD, introducing simplified tabular reporting. Even though
Form No. 6B was e-form, only Special Auditors certificate was uploaded online and Special
Audit Report along with annexures were submitted through e-mail or offline mode. In this
regard, simplified and standardized tabular formats have been used wherever necessary.
Therefore, Special Audit Report along with annexures also can be submitted through online
mode in future.
Guidance Note on Form 100
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Form 100 Income Tax Rules 2026 pdf download,
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Form No. 100 income tax replaces the old Form 6B.,