Form 63 Income Tax Rules 2026 pdf download and Key points
FORM NO. 63
[See rule 129(4)]
Form for returning the reference made under section 274
Under the Income-tax Rules, 2026, Form No. 63 is an administrative form governed by Section 274 of the Income-tax Act, 2025, and Rule 129(4) of the Income-tax Rules, 2026.
Here are all the key points regarding Form No. 63 based on the provided sources:
1. Purpose of the Form Form 63 is the official document used for returning the reference made under section 274. It is a direct follow-up to Form No. 62, which is used by an Assessing Officer to make a reference to the Commissioner of Income-tax when an arrangement is suspected to be an impermissible tax avoidance arrangement. Form 63 is the formal mechanism for the higher authority to return that reference.
2. Structure and Contents of the Form The form is divided into two main parts to capture specific case details:
- Part A (Particulars of the Assessee): Captures the core identification details of the taxpayer involved, including:
- Name
- Address
- Permanent Account Number (PAN)
- E-mail ID
- Contact Number (Country Code and Number)
- A unique Document Identification Number
- Part B (Other Information): Captures the specific proceedings and chronological details of the reference:
- Status of the assessee
- Residential Status
- The specific Tax Year(s) in respect of which the proceedings under section 274 were proposed to be invoked.
- The exact Date of receipt of the initial reference in Form No. 62 from the Assessing Officer.