Form 64 Income Tax Rules 2026 pdf download and Key points

FORM NO. 64
[See rule 129]
Form for making reference to the Approving Panel and for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under section 274(4)

Under the Income-tax Rules, 2026, Form No. 64 is an administrative form governed by Section 274(4) of the Income-tax Act, 2025, and Rule 129 of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 64:

1. Purpose of the Form Form 64 is the official document used internally by tax authorities for making a reference to the Approving Panel and for recording the satisfaction by the Commissioner before making such a reference under section 274(4).

2. Applicability (Who Uses It) Unlike general taxpayer compliance forms, this form is used by the higher income-tax authorities (such as the Principal Commissioner of Income-tax or Commissioner of Income-tax). It acts as a follow-up document in the procedural chain, specifically tracking actions taken after receiving Form No. 62 from the Assessing Officer.

3. Structure and Contents of the Form The form is divided into two distinct parts to capture comprehensive details regarding the case:

• Part A (Particulars of the Assessee): Captures the core identification details of the taxpayer, 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 detailed proceedings and chronological information about the suspected case, including:
  • The Status and Residential Status of the assessee.
  • The specific Tax Year(s) for which the proceedings under section 274 are proposed to be invoked, explicitly breaking down:
    • Tax years for which proceedings are currently pending.
    • Other tax years proposed to be covered.

4. Key Procedural Dates and Mandatory Enclosures Part B of the form strictly requires the authority to officially log critical dates and attach supporting documentary evidence:

• The exact Date of receipt of Form No. 62 from the Assessing Officer.
• The Date of issuance of the notice (setting out the reasons) given to the assessee by the PCIT/CIT under section 274(2). A copy of this notice must be enclosed.
• The Date of receipt of the final submission from the assessee, along with the dates of the hearings provided to them. A copy of the assessee’s final submission must also be enclosed.
• The last date for the completion of the assessment or reassessment proceedings.

Form 64 Income Tax Rules 2026 pdf download

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