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Central Board of Direct Taxes,
e-Filing Project
Forms - Instruction Document
Directorate of Income Tax (Systems)
E-2, A.R.A. Centre, Ground Floor
Jhandewalan Extension
New Delhi – 110055
CBDT_e-Filing_Forms_Instructions
Page 2
Contents
1 Purpose ......................................................................................................... 3
2 User Type-wise Forms details ........................................................................... 3
2.1 Forms applicable for Individuals .................................................................. 3
2.2 Forms applicable for HUF ........................................................................... 8
2.3 Forms applicable for Firm ......................................................................... 12
2.4 Forms applicable for Company .................................................................. 19
2.5 Forms applicable for AOP/BOI/Trust/AJP/LA ............................................... 29
2.6 Forms applicable for Tax Deductor & Tax Collector ...................................... 36
2.7 Forms applicable for External Agency ........................................................ 38
3 How to access the Forms ............................................................................... 39
3.1 ONLINE Forms ........................................................................................ 39
3.2 OFFLINE Forms ....................................................................................... 39
4 Standard Formats & Features ......................................................................... 39
4.1 Facility to Import CSV.............................................................................. 40
4.1.1 Option 1 – Import CSV ...................................................................... 40
4.1.2 Option 2 – Fill Data ........................................................................... 40
4.2 Save draft .............................................................................................. 40
4.3 Open ..................................................................................................... 40
4.4 Preview ................................................................................................. 41
CBDT_e-Filing_Forms_Instructions
Page 3
1 Purpose The purpose of this document is to guide the assessees on How to fill the data in Forms
other than ITR (Income Tax Return) which are made available in e-Filing portal.
2 User Type-wise Forms details The applicable Form(s) to a particular assessee can be identified based on the status of
such assessee. The details like Form Name, Description, Online/Offline, Due date for
submission and Mandatory DSC/EVC are mentioned in below tables.
2.1 Forms applicable for Individuals
The Forms applicable for Individual users are as follows.
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
1 Form 1
(Equalisation
levy)
Statement of Specified
Services - Equalisation
levy Rules, 2016
YES YES 30th June of
immediately
following Financial
Year
DSC or EVC
is
mandatory
2 Form 3
(Equalisation
levy)
Appeal to the
Commissioner of
Income-tax (Appeals)-
Equalisation levy
Rules, 2016
YES NO 30 days from the
date of receipt of
the order of the
A.O.
DSC or EVC
is
mandatory
3 Form 3AC Audit report under
section 33AB(2)
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
DSC is
mandatory
4 Form 3AD Audit Report under
section 33ABA(2)
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
DSC is
mandatory
5 Form 3AE Audit report under
section 35D(4)/35E(6)
of the Income-tax Act,
1961
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
DSC is
mandatory
6 Form 3CA-
3CD
Audit report under
section 44AB of the
Income-tax Act,1961
in a case where the
accounts of the
business or profession
of a person have been
audited under any
other law
NO YES 30th September of
the Assessment
Year
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 4
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
7 Form 3CB-
3CD
Audit report under
section 44AB of the
Income-tax Act,1961,
in the case of a person
referred to in clause
(b) of sub-rule (1) of
rule 6G
NO YES 30th September of
the Assessment
Year
DSC is
mandatory
8 Form 3CE Audit Report under
sub-section (2) of
section 44DA of the
Income-tax Act, 1961
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
DSC is
mandatory
9 Form 3CEA Report of an
accountant to be
furnished by an
assessee under sub-
section (3) of section
50B of the Income-tax
Act, 1961 relating to
computation of capital
gains in case of slump
sale
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
DSC is
mandatory
10 Form 3CEB Report from an
accountant to be
furnished under
section 92E relating to
international
transaction(s) and
specified domestic
transaction(s)
NO YES Form is to be filed
along with return of
income [Due date
specified u/s
139(1)]
DSC is
mandatory
11 Form 3CEJ Report from an
accountant to be
furnished for purposes
of section 9A relating
to arm's length price
in respect of the
remuneration paid by
an eligible investment
fund to the fund
manager
YES NO 30th day of
November of AY
DSC is
mandatory
12 Form 3CEK Annual Statement
under section 9A of
the Income-tax Act,
1961
YES NO Within 90 days
from the end of the
Financial Year
DSC is
mandatory
13 Form 3CFA Form for Opting for
taxation of income by
way of royalty in
respect of Patent
YES NO As specified u/s
139(1)
DSC or EVC
is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 5
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
14 Form 6B Audit report under
section 142(2A) of the
Income-tax Act, 1961
NO YES 180 days from the
date on which
direction u/s
142(2A)
DSC is
mandatory
15 Form 8 Declaration under
section 158A(1) of the
Income-tax Act, 1961
to be made by an
assessee claiming that
identical question of
law is pending before
the High Court or the
Supreme Court
YES NO Not Applicable
DSC or EVC
is
mandatory
16 Form 10BA Declaration to be filed
by the assessee
claiming deduction
under section 80GG
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
No
17 Form 10CCB Audit report under
sections 80-I(7)/80-
IA(7)/80-IB/80-IC /80-IAC
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
DSC is
mandatory
18 Form
10CCBBA
Audit report under
section 80-ID(3)(iv)
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
DSC is
mandatory
19 Form 10CCBC Audit report under
section 80-IB(11B)
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
DSC is
mandatory
20 Form
10CCBD
Report of accountant
under section 80-
IB(11C)
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
DSC is
mandatory
21 Form 10CCC Certificate under sub-
rule (3) of rule 18BBE
of the Income-tax
Rules, 1962
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 6
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
22 Form 10CCD Certificate under sub-
section (3) of section
80QQB for Authors of
certain books in
receipt of Royalty
income, etc.
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
No
23 Form 10CCE Certificate under sub-
section (2) of section
80RRB for Patentees
in receipt of royalty
income, etc.
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
No
24 Form 10DA Report under section
80JJAA of the Income-
tax Act, 1961
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
DSC is
mandatory
25 Form 10E Form for furnishing
particulars of income
u/s 192(2A) for the
year ending 31st
March, for claiming
relief u/s 89(1) by a
Government servant
/an employee in a
company, co-
operative society,
local authority,
university, institution,
association/body
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
No
26 Form 10H Certificate of foreign
inward remittance
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
No
27 Form 15CA Information to be
furnished for
payments to a non-
resident not being a
company, or to a
foreign company
YES YES No time limit has
been prescribed
Yes if DSC is
registered in
e-Filing
portal.
28 Form 15CB Certificate of an
accountant
NO YES No time limit has
been prescribed
DSC is
mandatory
29 Form 15CC Quarterly statement
to be furnished by an
authorised dealer in
respect of remittances
made for the quarter
of a Financial Year
NO YES Within 15 days
from the end of the
quarter
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 7
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
30 Form 29C Report under section
115JC of the Income-
tax Act, 1961 for
computing Adjusted
Total Income and
Alternate Minimum
Tax of the person
other than a company
YES YES Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
DSC is
mandatory
(upload by
CA)
31 Form 35 Appeal to the
Commissioner of
Income-tax (Appeals)
YES NO Within 30 days of
date of service of
order.
DSC or EVC
is
mandatory
32 Form 40C Application for
recognition of a
recognised provident
funds
YES NO No time limit has
been prescribed
No
33 Form 41 Form for maintaining
accounts of
subscribers to a
recognised provident
fund
YES NO 15th day of June in
each year or as
date fixed by AO
No
34 Form 49C Annual Statement
under section 285 of
the Income-tax
Act,1961
YES NO Within 60 days
from the end of the
financial year i.e.,
30th May
DSC is
mandatory
35 Form 52A Statement to be
furnished to the
Assessing Officer
under section 285B of
the Income-tax Act,
1961, in respect of
production of a
cinematograph film
YES NO Within 30 days of
completion of film,
or 30th April,
whichever is earlier
No
36 Form 56F Report under section
10A of the Income-tax
Act, 1961
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
DSC is
mandatory
37 Form 56FF Particulars to be
furnished under clause
(b) of sub-section
(1B) of section 10A of
the Income-tax Act,
1961
YES NO Form is to be filed
along with return of
income
[Due date specified
u/s 139(1)]
No
38 Form 67 Statement of income
from a country or
specified territory
outside India and
Foreign Tax Credit
YES NO As specified u/s
139(1)
[Form 67 shall
precede filing of
Return of Income]
DSC or EVC
is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 8
2.2 Forms applicable for HUF
The Forms applicable for HUF users are as follows.
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
1 Form 1
(Equalisation
levy)
Statement of Specified
Services - Equalisation
levy Rules, 2016
YES YES 30th June of
immediately
following Financial
Year
DSC or EVC
is
mandatory
2 Form 3
(Equalisation
levy)
Appeal to the
Commissioner of
Income-tax (Appeals)-
Equalisation levy
Rules, 2016
YES NO 30 days from the
date of receipt of
the order of the
A.O.
DSC or EVC
is
mandatory
3 Form 3AC Audit report under
section 33AB(2)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
4 Form 3AD Audit Report under
section 33ABA(2)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
5 Form 3AE Audit report under
section 35D(4)/35E(6)
of the Income-tax Act,
1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
6 Form 3CA-
3CD
Audit report under
section 44AB of the
Income-tax Act,1961
in a case where the
accounts of the
business or profession
of a person have been
audited under any
other law
NO YES 30th September of
the Assessment
Year
DSC is
mandatory
7 Form 3CB-
3CD
Audit report under
section 44AB of the
Income-tax Act,1961,
in the case of a person
referred to in clause
(b) of sub-rule (1) of
rule 6G
NO YES 30th September of
the Assessment
Year
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 9
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
8 Form 3CE Audit Report under
sub-section (2) of
section 44DA of the
Income-tax Act, 1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
9 Form 3CEA Report of an
accountant to be
furnished by an
assessee u/s 50B(3)
of the Income-tax Act,
1961 relating to
computation of capital
gains in case of slump
sale
YES NO Form is to be filed
along with return
of income [Due
date specified u/s
139(1)]
DSC is
mandatory
10 Form 3CEB Report from an
accountant to be
furnished under
section 92E relating to
international
transaction(s) and
specified domestic
transaction(s)
NO YES Form is to be filed
along with return
of income [Due
date specified u/s
139(1)]
DSC is
mandatory
11 Form 3CEJ Report from an
accountant to be
furnished for purposes
of section 9A relating
to arm's length price
in respect of the
remuneration paid by
an eligible investment
fund to the fund
manager
YES NO 30th day of
November of AY
DSC is
mandatory
12 Form 3CEK Annual Statement
under section 9A of
the Income-tax Act,
1961
YES NO Within 90 days
from the end of
the Financial Year
DSC is
mandatory
13 Form 3CFA Form for Opting for
taxation of income by
way of royalty in
respect of Patent
YES NO As specified u/s
139(1)
DSC or EVC
is
mandatory
14 Form 6B Audit report under
section 142(2A) of the
Income-tax Act, 1961
NO YES 180 days from the
date on which
direction u/s
142(2A)
DSC is
mandatory
15 Form 8 Declaration under
section 158A(1) of the
Income-tax Act, 1961
to be made by an
YES NO Not Applicable
DSC or EVC
is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 10
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
assessee claiming that
identical question of
law is pending before
the High Court or the
Supreme Court
16 Form 10CCB Audit report under
sections 80-I(7)/80-
IA(7)/80-IB/80-IC/80-
IAC
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
17 Form
10CCBBA
Audit report under
section 80-ID(3)(iv)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
18 Form 10CCBC Audit report under
section 80-IB(11B)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
19 Form 10CCBD Report of accountant
under section 80-
IB(11C)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
20 Form 10CCC Certificate under sub-
rule (3) of rule 18BBE
of the Income-tax
Rules, 1962
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
21 Form 10DA Report under section
80JJAA of the Income-
tax Act, 1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
22 Form 15CA
Information to be
furnished for
payments to a non-
resident not being a
company, or to a
foreign company
YES YES No time limit has
been prescribed
Yes if DSC
is
registered
in e-Filing
portal.
23 Form 15CB Certificate of an
accountant
NO YES No time limit has
been prescribed
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 11
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
24 Form 15CC Quarterly statement
to be furnished by an
authorised dealer in
respect of remittances
made for the quarter
of ..... of .....
(Financial Year)
NO YES Within 15 days
from the end of
the quarter
DSC is
mandatory
25 Form 29C Report under section
115JC of the Income-
tax Act, 1961 for
computing Adjusted
Total Income and
Alternate Minimum
Tax of the person
other than a company
YES YES Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
(upload by
CA)
26 Form 35 Appeal to the
Commissioner of
Income-tax (Appeals)
YES NO Within 30 days of
date of service of
order.
DSC or EVC
is
mandatory
27 Form 40C Application for
recognition of a
recognised provident
funds
YES NO No time limit has
been prescribed
No
28 Form 41 Form for maintaining
accounts of
subscribers to a
recognised provident
fund
YES NO 15th day of June in
each year or as
date fixed by AO
No
29 Form 49C Annual Statement
under section 285 of
the Income-tax
Act,1961
YES NO Within 60 days
from the end of
the financial year
i.e., 30th May
DSC is
mandatory
30 Form 52A Statement to be
furnished to the
Assessing Officer
under section 285B of
the Income-tax Act,
1961, in respect of
production of a
cinematograph film
YES NO Within 30 days of
completion of film,
or 30th April,
whichever is
earlier
No
31 Form 56F Report under section
10A of the Income-tax
Act, 1961
YES NO Form is to be filed
along with return
of income [Due
date specified u/s
139(1)]
DSC is
mandatory
32 Form 56FF Particulars to be
furnished under clause
(b) of sub-section
YES NO Form is to be filed
along with return
of income
No
CBDT_e-Filing_Forms_Instructions
Page 12
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
(1B) of section 10A of
the Income-tax Act,
1961
[Due date
specified u/s
139(1)]
33 Form 67 Statement of income
from a country or
specified territory
outside India and
Foreign Tax Credit
YES NO As specified u/s
139(1) [Form 67
shall precede filing
of Return of
Income]
DSC or EVC
is
mandatory
2.3 Forms applicable for Firm
The Forms applicable for Firm users are as follows.
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
1 Form 1
(Equalisation
levy)
Statement of Specified
Services - Equalisation
levy Rules, 2016
YES YES 30th June of
immediately
following Financial
Year
DSC or EVC
is
mandatory
2 Form 3
(Equalisation
levy)
Appeal to the
Commissioner of
Income-tax (Appeals)-
Equalisation levy
Rules, 2016
YES NO 30 days from the
date of receipt of
the order of the
A.O.
DSC or EVC
is
mandatory
3 Form 3AC Audit report under
section 33AB(2)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
4 Form 3AD Audit Report under
section 33ABA(2)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
5 Form 3AE Audit report under
section 35D(4)/35E(6)
of the Income-tax Act,
1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
6 Form 3CA-
3CD
Audit report under
section 44AB of the
Income-tax Act,1961
in a case where the
accounts of the
business or profession
of a person have been
NO YES 30th September of
the Assessment
Year
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 13
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
audited under any
other law
7 Form 3CB-
3CD
Audit report under
section 44AB of the
Income-tax Act,1961,
in the case of a person
referred to in clause
(b) of sub-rule (1) of
rule 6G
NO YES 30th September of
the Assessment
Year
DSC is
mandatory
8 Form 3CE Audit Report under
sub-section (2) of
section 44DA of the
Income-tax Act, 1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
9 Form 3CEA Report of an
accountant to be
furnished by an
assessee under sub-
section (3) of section
50B of the Income-tax
Act, 1961 relating to
computation of capital
gains in case of slump
sale
YES NO Form is to be filed
along with return
of income [Due
date specified u/s
139(1)]
DSC is
mandatory
10 Form 3CEB Report from an
accountant to be
furnished under
section 92E relating to
international
transaction(s) and
specified domestic
transaction(s)
NO YES Form is to be filed
along with return
of income [Due
date specified u/s
139(1)]
DSC is
mandatory
11 Form 3CEJ Report from an
accountant to be
furnished for purposes
of section 9A relating
to arm's length price
in respect of the
remuneration paid by
an eligible investment
fund to the fund
manager
YES NO 30th day of
November of AY
DSC is
mandatory
12 Form 3CEK Annual Statement
under section 9A of
the Income-tax Act,
1961
YES NO Within 90 days
from the end of
the Financial Year
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 14
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
13 Form 3CFA Form for Opting for
taxation of income by
way of royalty in
respect of Patent
YES NO As specified u/s
139(1)
DSC or EVC
is
mandatory
14 Form 3CF-I Application Form for
approval under clause
(ii) or clause (iii) of
sub-section (1) of
section 35 of the
Income-tax Act, 1961
in the case of a
research association
YES NO At any time during
the Financial Year
immediately
preceding the
assessment Year
from which
approval is sought
No
15 Form 3CF-II Application Form for
approval under clause
(ii) or clause (iii) of
sub-section (1) of
section 35 of the
Income-tax Act, 1961
in the case of a
University, College or
other Institution
YES NO At any time during
the Financial Year
immediately
preceding the
assessment Year
from which
approval is sought.
No
16 Form 6B Audit report under
section 142(2A) of the
Income-tax Act, 1961
NO YES 180 days from the
date on which
direction u/s
142(2A)
DSC is
mandatory
17 Form 8 Declaration under
section 158A(1) of the
Income-tax Act, 1961
to be made by an
assessee claiming that
identical question of
law is pending before
the High Court or the
Supreme Court
YES NO Not Applicable
DSC or EVC
is
mandatory
18 Form 9 Application for grant
of approval or
continuance thereof to
a fund under section
10(23AAA) of the
Income-tax Act, 1961
YES NO Not Applicable
No
19 Form 9A Application for
exercise of option
under clause (2) of
the Explanation to
sub-section (1) of
section 11 of the
Income-tax Act, 1961.
YES NO As specified u/s
139(1)
DSC or EVC
is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 15
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
20 Form 10 Statement to be
furnished to the
Assessing
Officer/Prescribed
Authority under sub-
section (2) of section
11 of the Incomer-tax
Act, 1961
YES NO As specified u/s
139(1)
DSC or EVC
is
mandatory
21 Form 10A Application for
registration of
charitable or religious
trust or institution
under clause (aa) of
sub-section (1) of
section 12A of the
Income-tax Act, 1961
YES NO Not Applicable
DSC or EVC
is
mandatory
22 Form 10B Audit report under
section 12A(b) of the
Income-tax Act, 1961,
in the case of
charitable or religious
trusts or institutions
NO YES Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
23 Form 10BB Audit report under
section 10(23C) of the
Income-tax Act, 1961,
in the case of any
fund or trust or
institution or any
university or other
educational institution
or any hospital or
other medical
institution referred to
in sub-clause (iv) or
sub- clause (v) or
sub-clause (vi) or sub-
clause (via) of section
10(23C).
NO YES Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
24 Form 10CCB Audit report under
sections 80-I(7)/80-
IA(7)/80-IB/80-IC/80-
IAC
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
25 Form
10CCBBA
Audit report under
section 80-ID(3)(iv)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 16
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
26 Form 10CCBC Audit report under
section 80-IB(11B)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
27 Form 10CCBD Report of accountant
under section 80-
IB(11C)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
28 Form 10CCC Certificate under sub-
rule (3) of rule 18BBE
of the Income-tax
Rules, 1962
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
29 Form 10CCF Report under section
80LA(3) of the
Income-tax Act, 1961
YES NO Form is to be filed
along with return
of income [Due
date specified u/s
139(1)]
DSC is
mandatory
30 Form 10DA Report under section
80JJAA of the Income-
tax Act, 1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
31 Form 10G Application for grant
of approval to fund or
institution under
clause (vi) of sub-
section (5) of section
80G of the
Income-tax Act, 1961
YES NO No time limit has
been prescribed
DSC or EVC
is
mandatory
32 Form 10-IB Application for
exercise of option
under sub-section (4)
of section 115BA of the
Income - tax Act,1961
YES NO Not specified DSC or EVC
is
mandatory
33 Form 15CA Information to be
furnished for
payments to a non-
resident not being a
company, or to a
foreign company
YES NO No time limit has
been prescribed
Yes if DSC
is
registered
in e-Filing
portal.
34 Form 15CB Certificate of an
accountant
NO YES No time limit has
been prescribed
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 17
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
35 Form 15CC Quarterly statement
to be furnished by an
authorised dealer in
respect of remittances
made for the quarter
of ..... of .....
(Financial Year)
NO YES Within 15 days
from the end of
the quarter
DSC is
mandatory
36 Form 29C Report under section
115JC of the Income-
tax Act, 1961 for
computing Adjusted
Total Income and
Alternate Minimum
Tax of the person
other than a company
YES YES Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
37 Form 35 Appeal to the
Commissioner of
Income-tax (Appeals)
YES NO Within 30 days of
date of service of
order.
DSC or EVC
is
mandatory
38 Form 40C Application for
recognition of a
recognised provident
funds
YES NO No time limit has
been prescribed
No
39 Form 41 Form for maintaining
accounts of
subscribers to a
recognised provident
fund
YES NO 15th day of June in
each year or as
date fixed by AO
No
40 Form 49C Annual Statement
under section 285 of
the Income-tax
Act,1961
YES NO Within 60 days
from the end of
the financial year
i.e., 30th May
DSC is
mandatory
41 Form 49D Information and
documents to be
furnished by an Indian
concern under section
285A
YES NO Within 90 days
from the end of
the Financial Year
AND
Within 90 days
from the end of
the Transaction
DSC is
mandatory
42 Form 52A Statement to be
furnished to the
Assessing Officer
under section 285B of
the Income-tax Act,
1961, in respect of
production of a
cinematograph film
YES NO Within 30 days of
completion of film,
or 30th April,
whichever is
earlier
No
CBDT_e-Filing_Forms_Instructions
Page 18
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
43 Form 56 Application for grant
of the exemption
under sub-clauses
(iv), (v), (vi) and (via)
of clause (23C) of
section 10 of the
Income-tax Act, 1961
YES NO On or before 30th
September of the
assessment year,
from which the
exemption is
sought
DSC or EVC
is
mandatory
44 Form 56F Report under section
10A of the Income-tax
Act, 1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
45 Form 56FF Particulars to be
furnished under clause
(b) of sub-section
(1B) of section 10A of
the Income-tax Act,
1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
No
46 Form 64 Statement of income
paid or credited by
Venture Capital
Company or Venture
Capital Fund to be
furnished under
section 115U of the
Income-tax Act, 1961.
YES YES 30th day of
November of the
financial year
following the
previous year
DSC is
mandatory
47 Form 64A Statement of income
distributed by a
Business Trust to be
furnished under
section 115UA of the
Income-tax Act, 1961.
NO YES 30th day of
November of the
financial year
following the
previous year
DSC is
mandatory
48 Form 64D Statement of income
paid or credited by
investment fund to be
furnished under
section 115UB of the
Income-tax Act, 1961.
NO YES 30th day of
November of the
financial year
following the
previous year
DSC is
mandatory
49 Form 64E Statement of income
paid or credited by a
securitisation trust to
be furnished under
section 115TCA of the
Income tax Act, 1961
NO YES By 30th day of
November of the
financial year
following the
previous year
during which such
income is
distributed
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 19
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
50 Form 67 Statement of income
from a country or
specified territory
outside India and
Foreign Tax Credit
YES NO As specified u/s
139(1) [Form 67
shall precede filing
of Return of
Income]
DSC or EVC
is
mandatory
51 Form 3CEAA Report to be furnished
under sub-section (4)
of section 92D of the
Income-tax Act, 1961
No Yes AY 2017-18:
31-Mar-2018.
AY 2018-19:
onwards [Due date
specified u/s
139(1)]
DSC is
mandatory
52 Form 3CEAB Intimation by a
designated constituent
entity, resident in
India, of an
international group,
for the purposes of
sub-section (4) of
section 92D of the
Income-tax Act, 1961
Yes No At least thirty days
before the due
date of filing the
report in Form
3CEAA
DSC is
mandatory
53 Form 3CEAC Intimation by a
constituent entity,
resident in India, of an
international group,
the parent entity of
which is not resident
in India, for the
purposes of sub-
section (1) of section
286 of the Income-tax
Act, 1961
Yes No
At least two
months prior to
the due date for
furnishing of
report in form
3CEAD
DSC is
mandatory
54 Form 3CEAD Report by a parent
entity or an
alternate reporting
entity or any other
constituent entity,
resident in India, for
the purposes of sub-
section (2) or sub-
section (4) of section
286 of the Income-tax
Act, 1961
No Yes Form is to be filed
on or before due
date specified
u/s139(1)
DSC is
mandatory
55 Form 3CEAE Intimation on behalf
of the international
group for the purposes
of the proviso to sub-
section (4) of section
286 of the Income-tax
Act, 1961
Yes No - DSC is
mandatory
2.4 Forms applicable for Company
The Forms applicable for company users are as follows.
CBDT_e-Filing_Forms_Instructions
Page 20
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
1 Form 1
(Equalisation
levy)
Statement of Specified
Services - Equalisation
levy Rules, 2016
YES YES 30th June of
immediately
following Financial
Year
DSC or EVC
is
mandatory
2 Form 3
(Equalisation
levy)
Appeal to the
Commissioner of
Income-tax (Appeals)-
Equalisation levy
Rules, 2016
YES NO 30 days from the
date of receipt of
the order of the
A.O.
DSC or EVC
is
mandatory
3 Form 3AC Audit report under
section 33AB(2)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
4 Form 3AD Audit Report under
section 33ABA(2)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
5 Form 3AE Audit report under
section 35D(4)/35E(6)
of the Income-tax Act,
1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
6 Form 3CA-
3CD
Audit report under
section 44AB of the
Income-tax Act,1961
in a case where the
accounts of the
business or profession
of a person have been
audited under any
other law
NO YES 30th September of
the Assessment
Year
DSC is
mandatory
7 Form 3CB-
3CD
Audit report under
section 44AB of the
Income-tax Act,1961,
in the case of a person
referred to in clause
(b) of sub-rule (1) of
rule 6G
NO YES 30th September of
the Assessment
Year
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 21
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
8 Form 3CE Audit Report under
sub-section (2) of
section 44DA of the
Income-tax Act, 1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
9 Form 3CEA Report of an
accountant to be
furnished by an
assessee under sub-
section (3) of section
50B of the Income-tax
Act, 1961 relating to
computation of capital
gains in case of slump
sale
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
10 Form 3CEB Report from an
accountant to be
furnished under
section 92E relating to
international
transaction(s) and
specified domestic
transaction(s)
NO YES Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
11 Form 3CEJ Report from an
accountant to be
furnished for purposes
of section 9A relating
to arm's length price
in respect of the
remuneration paid by
an eligible investment
fund to the fund
manager
YES NO 30th day of
November of AY
DSC is
mandatory
12 Form 3CEK Annual Statement
under section 9A of
the Income-tax Act,
1961
YES NO Within 90 days
from the end of
the Financial Year
DSC is
mandatory
13 Form 3CFA Form for Opting for
taxation of income by
way of royalty in
respect of Patent
YES NO As specified u/s
139(1)
DSC or EVC
is
mandatory
14 Form 3CF-I Application Form for
approval under clause
(ii) or clause (iii) sec
35(1) of the Income-
tax Act, 1961 in the
YES NO At any time during
the Financial Year
immediately
preceding the
assessment Year
No
CBDT_e-Filing_Forms_Instructions
Page 22
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
case of a research
association
from which
approval is sought
15 Form 3CF-II Application Form for
approval under clause
(ii) or clause (iii) of
section 35(1) of the
Income-tax Act, 1961
in the case of a
University, College or
other Institution
YES NO At any time during
the Financial Year
immediately
preceding the
assessment Year
from which
approval is sought.
No
16 Form 3CF-III Application Form for
approval under clause
(iia) of sub section (1)
of section 35 of
Income Tax Act , 1961
in the case of company
YES NO At any time during
the Financial Year
immediately
preceding the
assessment Year
from which
approval is sought
No
17 Form 3CLA Report from an
accountant to be
furnished u/s 35(2AB)
of the Act relating to
in-house scientific
research and
development facility
YES NO As specified u/s
139(1)
DSC is
mandatory
18 Form 6B Audit report under
section 142(2A) of the
Income-tax Act, 1961
NO YES 180 days from the
date on which
direction u/s
142(2A)
DSC is
mandatory
19 Form 8 Declaration u/s
158A(1) of the
Income-tax Act, 1961
to be made by an
assessee claiming that
identical question of
law is pending before
the High Court or the
Supreme Court
YES NO Not Applicable
DSC or EVC
is
mandatory
20 Form 9 Application for grant
of approval or
continuance thereof to
a fund under section
10(23AAA) of the
Income-tax Act, 1961
YES NO Not Applicable
No
21 Form 9A Application for
exercise of option
under clause (2) of
the Explanation to
sub-section (1) of
YES NO As specified u/s
139(1)
DSC or EVC
is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 23
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
section 11 of the
Income-tax Act, 1961.
22 Form 10 Statement to be
furnished to the
Assessing
Officer/Prescribed
Authority under sub-
section (2) of section
11 of the Incomer-tax
Act, 1961
YES NO As specified u/s
139(1)
DSC or EVC
is
mandatory
23 Form 10A Application for
registration of
charitable or religious
trust or institution
under clause (aa) of
sub-section (1) of
section 12A of the
Income-tax Act, 1961
YES NO Not Applicable
DSC or EVC
is
mandatory
24 Form 10B Audit report under
section 12A(b) of the
Income-tax Act, 1961,
in the case of
charitable or religious
trusts or institutions
NO YES Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
25 Form 10BB Audit report under
section 10(23C) of the
Income-tax Act, 1961,
in the case of any
fund or trust or
institution or any
university or other
educational institution
or any hospital or
other medical
institution referred to
in sub-clause (iv) or
sub- clause (v) or
sub-clause (vi) or sub-
clause (via) of section
10(23C).
NO YES Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
26 Form 10CCB Audit report under
sections 80-I(7)/80-
IA(7)/80-IB/80-IC/80-
IAC
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
27 Form
10CCBBA
Audit report under
section 80-ID(3)(iv)
YES NO Form is to be filed
along with return
of income
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 24
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
[Due date
specified u/s
139(1)]
28 Form
10CCBC
Audit report under
section 80-IB(11B)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
29 Form
10CCBD
Report of accountant
under section 80-
IB(11C)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
30 Form 10CCC Certificate under sub-
rule (3) of rule 18BBE
of the Income-tax
Rules, 1962
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
31 Form 10CCF Report under section
80LA(3) of the
Income-tax Act, 1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
32 Form 10DA Report under section
80JJAA of the Income-
tax Act, 1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
33 Form 10G Application for grant
of approval to fund or
institution under
clause (vi) of sub-
section (5) of section
80G of the
Income-tax Act, 1961
YES NO No time limit has
been prescribed
DSC or EVC
is
mandatory
34 Form 10-IB Application for
exercise of option
under sub-section (4)
of section 115BA of the
Income - tax Act,1961
YES NO Not specified DSC or EVC
is
mandatory
35 Form 15CA Information to be
furnished for
payments to a non-
resident not being a
company, or to a
foreign company
YES NO No time limit has
been prescribed
Yes if DSC
is
registered
in e-Filing
portal.
CBDT_e-Filing_Forms_Instructions
Page 25
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
36 Form 15CB Certificate of an
accountant
NO YES No time limit has
been prescribed
DSC is
mandatory
37 Form 15CC Quarterly statement
to be furnished by an
authorised dealer in
respect of remittances
made for the quarter
of ..... of .....
(Financial Year)
NO YES Within 15 days
from the end of
the quarter
DSC is
mandatory
38 Form 29B Report under Section
115JB of the Income-
tax Act, 1961 for
computing the book
profits of the company
YES YES As specified u/s
139(1) [Form is to
be filed along with
return of income]
DSC is
mandatory
39 Form 35 Appeal to the
Commissioner of
Income-tax (Appeals)
YES NO Within 30 days of
date of service of
order.
DSC or EVC
is
mandatory
40 Form 40C Application for
recognition of a
recognised provident
funds
YES NO No time limit has
been prescribed
No
41 Form 41 Form for maintaining
accounts of
subscribers to a
recognised provident
fund
YES NO 15th day of June in
each year or as
date fixed by AO
No
42 Form 49C Annual Statement
under section 285 of
the Income-tax
Act,1961
YES NO Within 60 days
from the end of
the financial year
i.e., 30th May
DSC is
mandatory
43 Form 49D Information and
documents to be
furnished by an Indian
concern under section
285A
YES NO Within 90 days
from the end of
the Financial Year
AND
Within 90 days
from the end of
the Transaction
DSC is
mandatory
44 Form 52A Statement to be
furnished to the
Assessing Officer
under section 285B of
the Income-tax Act,
1961, in respect of
production of a
cinematograph film
YES NO Within 30 days of
completion of film,
or 30th April,
whichever is
earlier
No
45 Form 56 Application for grant
of the exemption
under sub-clauses
(iv), (v), (vi) and (via)
of clause (23C) of
section 10 of the
Income-tax Act, 1961
YES NO On or before 30th
September of the
assessment year,
from which the
exemption is
sought
DSC or EVC
is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 26
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
46 Form 56F Report under section
10A of the Income-tax
Act, 1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
47 Form 56FF Particulars to be
furnished under clause
(b) of sub-section
(1B) of section 10A of
the Income-tax Act,
1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
No
48 Form 62 Certificate from the
principal officer of the
amalgamated
company and duly
verified by an
accountant regarding
achievement of the
prescribed level of
production and
continuance of such
level of production in
subsequent years.
YES NO Along with the
return of income
No
49 Form 63 Statement to be
furnished to the
Assessing Officer
designated under rule
12B of the Income-tax
Rules, 1962, in respect
of income distributed
by the Unit Trust of
India
YES NO On or before 15th
September of
following Financial
Year
No
50 Form 63A Statement to be
furnished to the
Assessing Officer
designated under rule
12B of the Income-tax
Rules, 1962, in respect
of income distributed
by a Mutual Fund
YES NO On or before 15th
September of
following Financial
Year
No
51 Form 64 Statement of income
paid or credited by
Venture Capital
Company or Venture
Capital Fund to be
furnished under
section 115U of the
Income-tax Act, 1961.
YES YES 30th day of
November of the
financial year
following the
previous year
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 27
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
52 Form 64A Statement of income
distributed by a
Business Trust to be
furnished under
section 115UA of the
Income-tax Act, 1961.
NO YES 30th day of
November of the
financial year
following the
previous year
DSC is
mandatory
53 Form 64D Statement of income
paid or credited by
investment fund to be
furnished under
section 115UB of the
Income-tax Act, 1961.
NO YES 30th day of
November of the
financial year
following the
previous year
DSC is
mandatory
54 Form 64E Statement of income
paid or credited by a
securitisation trust to
be furnished under
section 115TCA of the
Income tax Act, 1961
NO YES By 30th day of
November of the
financial year
following the
previous year
during which such
income is
distributed
DSC is
mandatory
55 Form 65 Application for
exercising/renewing
option for the tonnage
tax scheme under sub-
section (1) of section
115VP or sub-section
(1) of section 115VR of
the Income-tax Act,
1961
YES NO a) Existing
Company – At
any time after
30-09-2004 but
before 01-01-
2005.
b) Company
Incorporated
after 31-12-
2004 - Within 3
months of the
date of its
incorporation.
c) Qualifying
Company
incorporated
before 01-10-
2004 but
becomes a
qualifying
company for the
first time on or
after 01-01-
2005 - Within
3months of the
date on which it
becomes a
qualifying
company.
No
CBDT_e-Filing_Forms_Instructions
Page 28
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
56 Form 66 Audit Report under
clause (ii) of section
115VW of the Income-
tax Act, 1961
YES NO Form is to be filed
along with return
of income [Due
date specified
u/s139(1)]
DSC is
mandatory
57 Form 67 Statement of income
from a country or
specified territory
outside India and
Foreign Tax Credit
YES NO As specified u/s
139(1) [Form 67
shall precede filing
of Return of
Income]
DSC or EVC
is
mandatory
58 Form 3CEAA Report to be furnished
under sub-section (4)
of section 92D of the
Income-tax Act, 1961
No Yes AY 2017-18:
31-Mar-2018.
AY 2018-19:
onwards [Due date
specified u/s
139(1)]
DSC is
mandatory
59 Form 3CEAB Intimation by a
designated constituent
entity, resident in
India, of an
international group,
for the purposes of
sub-section (4) of
section 92D of the
Income-tax Act, 1961
Yes No At least thirty days
before the due
date of filing the
report in Form
3CEAA
DSC is
mandatory
60 Form 3CEAC Intimation by a
constituent entity,
resident in India, of an
international group,
the parent entity of
which is not resident
in India, for the
purposes of sub-
section (1) of section
286 of the Income-tax
Act, 1961
Yes No
At least two
months prior to
the due date for
furnishing of
report in form
3CEAD
DSC is
mandatory
61 Form 3CEAD Report by a parent
entity or an
alternate reporting
entity or any other
constituent entity,
resident in India, for
the purposes of sub-
section (2) or sub-
section (4) of section
286 of the Income-tax
Act, 1961
No Yes Form is to be filed
on or before due
date specified
u/s139(1)
DSC is
mandatory
62 Form 3CEAE Intimation on behalf
of the international
group for the purposes
of the proviso to sub-
Yes No - DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 29
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
section (4) of section
286 of the Income-tax
Act, 1961
2.5 Forms applicable for AOP/BOI/Trust/AJP/LA
The Forms applicable for Association of Persons (AOP), Body of Individuals (BOI), Trust,
Artificial Juridical Person (AJP), Local Authority (LA) users are as follows.
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
1 Form 1
(Equalisation
levy)
Statement of Specified
Services - Equalisation
levy Rules, 2016
YES YES 30th June of
immediately
following Financial
Year
DSC or EVC
is
mandatory
2 Form 3
(Equalisation
levy)
Appeal to the
Commissioner of
Income-tax (Appeals)-
Equalisation levy
Rules, 2016
YES NO 30 days from the
date of receipt of
the order of the
A.O.
DSC or EVC
is
mandatory
3 Form 3AC Audit report under
section 33AB(2)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
4 Form 3AD Audit Report under
section 33ABA(2)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
5 Form 3AE Audit report under
section 35D(4)/35E(6)
of the Income-tax Act,
1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
6 Form 3CA-
3CD
Audit report u/s 44AB
of the Income-tax
Act,1961 in a case
where the accounts of
the business or
profession of a person
have been audited
under any other law
NO YES 30th September of
the Assessment
Year
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 30
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
7 Form 3CB-
3CD
Audit report u/s 44AB
of the Income-tax
Act,1961, in the case
of a person referred to
in clause (b) of sub-
rule (1) of rule 6G
NO YES 30th September of
the Assessment
Year
DSC is
mandatory
8 Form 3CE Audit Report under
sub-section (2) of
section 44DA of the
Income-tax Act, 1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
9 Form 3CEA Report of an
accountant to be
furnished by an
assessee u/s 50B(3)
of the Income Tax Act,
1961 relating to
computation of capital
gains in case of slump
sale
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
10 Form 3CEB Report from an
accountant to be
furnished under
section 92E relating to
international
transaction(s) and
specified domestic
transaction(s)
NO YES Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
11 Form 3CEJ Report from an
accountant to be
furnished for purposes
of section 9A relating
to arm's length price
in respect of the
remuneration paid by
an eligible investment
fund to the fund
manager
YES NO 30th day of
November of AY
DSC is
mandatory
12 Form 3CEK Annual Statement
under section 9A of
the Income-tax Act,
1961
YES NO Within 90 days
from the end of
the Financial Year
DSC is
mandatory
13 Form 3CFA Form for Opting for
taxation of income by
way of royalty in
respect of Patent
YES NO As specified u/s
139(1)
DSC or EVC
is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 31
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
14 Form 3CF-I Application Form for
approval under clause
(ii) or clause (iii) of
section 35(1) of the
Income-tax Act, 1961
in the case of a
research association
YES NO At any time during
the Financial Year
immediately
preceding the
assessment Year
from which
approval is sought
No
15 Form 3CF-II Application Form for
approval under clause
(ii) or clause (iii) of
section 35(1) of the
Income-tax Act, 1961
in the case of a
University, College or
other Institution
YES NO At any time during
the Financial Year
immediately
preceding the
assessment Year
from which
approval is sought.
No
16 Form 6B Audit report under
section 142(2A) of the
Income-tax Act, 1961
NO YES 180 days from the
date on which
direction u/s
142(2A)
DSC is
mandatory
17 Form 8 Declaration under
section 158A(1) of the
Income-tax Act, 1961
to be made by an
assessee claiming that
identical question of
law is pending before
the High Court or the
Supreme Court
YES NO Not Applicable
DSC or EVC
is
mandatory
18 Form 9 Application for grant
of approval or
continuance thereof to
a fund under section
10(23AAA) of the
Income-tax Act, 1961
YES NO Not Applicable
No
20 Form 9A Application for
exercise of option
under clause (2) of
the Explanation to
sub-section (1) of
section 11 of the
Income-tax Act, 1961.
YES NO As specified u/s
139(1)
DSC or EVC
is
mandatory
21 Form 10 Statement to be
furnished to the
Assessing
Officer/Prescribed
Authority under sub-
section (2) of section
11 of the Incomer-tax
Act, 1961
YES NO As specified u/s
139(1)
DSC or EVC
is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 32
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
22 Form 10A Application for
registration of
charitable or religious
trust or institution
under clause (aa) of
sub-section (1) of
section 12A of the
Income-tax Act, 1961
YES NO Not Applicable
DSC or EVC
is
mandatory
23 Form 10B Audit report under
section 12A(b) of the
Income-tax Act, 1961,
in the case of
charitable or religious
trusts or institutions
NO YES Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
24 Form 10BB Audit report u/s
10(23C) of the
Income-tax Act, 1961,
in the case of any
fund or trust or
institution or any
university referred to
in sub-clause (iv) or
sub- clause (v) or
sub-clause (vi) or sub-
clause (via) of section
10(23C).
NO YES Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
25 Form 10CCB Audit report under
sections 80-I(7)/80-
IA(7)/80-IB/80-IC/80-
IAC
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
26 Form
10CCBBA
Audit report under
section 80-ID(3)(iv)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
27 Form 10CCBC Audit report under
section 80-IB(11B)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
28 Form 10CCBD Report of accountant
under section 80-
IB(11C)
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 33
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
29 Form 10CCC Certificate under sub-
rule (3) of rule 18BBE
of the Income-tax
Rules, 1962
YES NO Form is to be filed
along with return
of income [Due
date specified u/s
139(1)]
DSC is
mandatory
30 Form 10CCF Report under section
80LA(3) of the
Income-tax Act, 1961
YES NO Form is to be filed
along with return
of income [Due
date specified u/s
139(1)]
DSC is
mandatory
31 Form 10DA Report under section
80JJAA of the Income-
tax Act, 1961
YES NO Form is to be filed
along with return
of income [Due
date specified u/s
139(1)]
DSC is
mandatory
32 Form 10G Application for grant
of approval to fund or
institution under
clause (vi) of sub-
section (5) of section
80G of the
Income-tax Act, 1961
YES NO No time limit has
been prescribed
DSC or EVC
is
mandatory
33 Form 15CA Information to be
furnished for
payments to a non-
resident not being a
company, or to a
foreign company
YES NO No time limit has
been prescribed
Yes if DSC
is
registered
in e-Filing
portal.
34 Form 15CB Certificate of an
accountant
NO YES No time limit has
been prescribed
DSC is
mandatory
35 Form 15CC Quarterly statement
to be furnished by an
authorised dealer in
respect of remittances
made for the quarter
of ..... of .....
(Financial Year)
NO YES Within 15 days
from the end of
the quarter
DSC is
mandatory
37 Form 29C Report under section
115JC of the Income-
tax Act, 1961 for
computing Adjusted
Total Income and
Alternate Minimum
Tax of the person
other than a company
YES YES Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
(upload by
CA)
CBDT_e-Filing_Forms_Instructions
Page 34
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
38 Form 35 Appeal to the
Commissioner of
Income-tax (Appeals)
YES NO Within 30 days of
date of service of
order.
DSC or EVC
is
mandatory
39 Form 40C Application for
recognition of a
recognised provident
funds
YES NO No time limit has
been prescribed
No
40 Form 41 Form for maintaining
accounts of
subscribers to a
recognised provident
fund
YES NO 15th day of June in
each year or as
date fixed by AO
No
41 Form 49C Annual Statement
under section 285 of
the Income-tax
Act,1961
YES NO Within 60 days
from the end of
the financial year
i.e., 30th May
DSC is
mandatory
42 Form 49D Information and
documents to be
furnished by an Indian
concern under section
285A
YES NO Within 90 days
from the end of
the Financial Year
AND
Within 90 days
from the end of
the Transaction
DSC is
mandatory
43 Form 52A Statement to be
furnished to the
Assessing Officer
under section 285B of
the Income-tax Act,
1961, in respect of
production of a
cinematograph film
YES NO Within 30 days of
completion of film,
or 30th April,
whichever is
earlier
No
44 Form 56 Application for grant
of the exemption
under sub-clauses
(iv), (v), (vi) and (via)
of clause (23C) of
section 10 of the
Income-tax Act, 1961
YES NO On or before 30th
September of the
assessment year,
from which the
exemption is
sought
DSC or EVC
is
mandatory
45 Form 56F Report under section
10A of the Income-tax
Act, 1961
YES NO Form is to be filed
along with return
of income
[Due date
specified u/s
139(1)]
DSC is
mandatory
46 Form 56FF Particulars to be
furnished under clause
(b) of sub-section
(1B) of section 10A of
YES NO Form is to be filed
along with return
of income
No
CBDT_e-Filing_Forms_Instructions
Page 35
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
the Income-tax Act,
1961
[Due date
specified u/s
139(1)]
47 Form 64 Statement of income
paid or credited by
Venture Capital
Company or Venture
Capital Fund to be
furnished under
section 115U of the
Income-tax Act, 1961.
YES YES 30th day of
November of the
financial year
following the
previous year
DSC is
mandatory
48 Form 64A Statement of income
distributed by a
Business Trust to be
furnished under
section 115UA of the
Income-tax Act, 1961.
NO YES 30th day of
November of the
financial year
following the
previous year
DSC is
mandatory
49 Form 64D Statement of income
paid or credited by
investment fund to be
furnished under
section 115UB of the
Income-tax Act, 1961.
NO YES 30th day of
November of the
financial year
following the
previous year
DSC is
mandatory
50 Form 64E Statement of income
paid or credited by a
securitisation trust to
be furnished under
section 115TCA of the
Income tax Act, 1961
NO YES By 30th day of
November of the
financial year
following the
previous year
during which such
income is
distributed
DSC is
mandatory
51 Form 67 Statement of income
from a country or
specified territory
outside India and
Foreign Tax Credit
YES NO As specified u/s
139(1) [Form 67
shall precede filing
of Return of
Income]
DSC or EVC
is
mandatory
52 Form 3CEAA Report to be furnished
under sub-section (4)
of section 92D of the
Income-tax Act, 1961
No Yes AY 2017-18:
31-Mar-2018.
AY 2018-19:
onwards [Due date
specified u/s
139(1)]
DSC is
mandatory
53 Form 3CEAB Intimation by a
designated constituent
entity, resident in
India, of an
international group,
for the purposes of
Yes No At least thirty days
before the due
date of filing the
report in Form
3CEAA
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 36
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
sub-section (4) of
section 92D of the
Income-tax Act, 1961
54 Form 3CEAC Intimation by a
constituent entity,
resident in India, of an
international group,
the parent entity of
which is not resident
in India, for the
purposes of sub-
section (1) of section
286 of the Income-tax
Act, 1961
Yes No
At least two
months prior to
the due date for
furnishing of
report in form
3CEAD
DSC is
mandatory
55 Form 3CEAD Report by a parent
entity or an
alternate reporting
entity or any other
constituent entity,
resident in India, for
the purposes of sub-
section (2) or sub-
section (4) of section
286 of the Income-tax
Act, 1961
No Yes Form is to be filed
on or before due
date specified
u/s139(1)
DSC is
mandatory
56 Form 3CEAE Intimation on behalf
of the international
group for the purposes
of the proviso to sub-
section (4) of section
286 of the Income-tax
Act, 1961
Yes No - DSC is
mandatory
2.6 Forms applicable for Tax Deductor & Tax Collector
The Forms applicable for Tax Deductor & Tax Collector users are as follows.
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
1 Form 15CC Quarterly statement
to be furnished by an
authorised dealer in
respect of
remittances made for
the quarter of ..... of
..... (Financial Year)
NO YES Within 15 days from
the end of the quarter
DSC is
mandatory
2 Form 15G
(Consolidated)
Statement of
Declaration under
section 197A (1) and
section 197A (1A) by
an individual or a
person (not being a
company or firm)
NO YES (i) Due date for period
from 01-10-2015 to
31-03-2016 is
30-06-2016.
(ii) From 01.04.2016,
the due dates are
as follows:
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 37
claiming certain
incomes without
deduction of tax.
PERIOD DUE DATE
30th June 15th July
30th Sept 15th Oct
31st Dec 15th Jan
31st Mar 30th Apr
3 Form 15H
(Consolidated)
Statement of
Declaration under
section 197A(1C) by
an individual who is
of the age of sixty
years or more
claiming certain
incomes without
deduction of tax.
NO YES (i) Due date for period
from 01-10-2015 to
31-03-2016 is
30-06-2016.
(ii) From 01.04.2016,
the due dates are
as follows:
DSC is
mandatory
PERIOD DUE DATE
30th June 15th July
30th Sept 15th Oct
31st Dec 15th Jan
31st Mar
30th Apr
4 Form 24Q Quarterly statement
of deduction of tax
under sub-section (3)
of section 200 of the
Income-tax Act, 1961
in respect of salary
for the quarter
ended...(June/Septe
mber/December/Marc
h) ...(Financial year)
NO YES PERIOD DUE DATE
DSC or EVC
is
mandatory 30th June 31st July
30th Sept 31st Oct
31st Dec 31st Jan
31st Mar 31st May
5 Form 26A Furnishing
Accountant certificate
under the first proviso
to sub-section(1) of
section 201 of the
Income Tax Act, 1961
YES NO Not specified DSC is
mandatory
6 Form 26Q Quarterly statement
of deduction of tax
under sub-section (3)
of section 200 of the
Income-tax Act, 1961
in respect of
payments other than
salary for the quarter
ended...(June/Septe
mber/December/Marc
h) ...(Financial year)
NO YES PERIOD DUE DATE
Either DSC
or EVC is
mandatory 30th June 31st July
30th Sept 31st Oct
31st Dec 31st Jan
31st Mar 31st May
CBDT_e-Filing_Forms_Instructions
Page 38
7 Form 27BA Furnishing
Accountant certificate
under the first proviso
to sub-section(6A) of
section 206C of the
Income Tax Act, 1961
YES NO Not specified DSC is
mandatory
8 Form 27EQ Quarterly statement
of collection of tax at
Source under section
206C of Income-tax
Act, 1961 for the
quarter ended...
June/September/Dec
ember/March
...(Financial year)
NO YES PERIOD DUE DATE
Either DSC
or EVC is
mandatory 30th June 15th July
30th Sept 15th Oct
31st Dec 15th Jan
31st Mar
15th May
9 Form 27Q Quarterly statement
of deduction of tax
under sub-section (3)
of section 200 of
Income-tax Act, 1961
in respect of
payments other than
Salary made to non-
residents for the
quarter ended....
June/September/Dec
ember/March
...(Financial year)
NO YES PERIOD DUE DATE
Either DSC
or EVC is
mandatory
30th June 31st July
30th Sept 31st Oct
31st Dec 31st Jan
31st Mar 31st May
10 Form 35 Appeal to the
Commissioner of
Income-tax (Appeals)
YES NO Within 30 days of date
of service of order.
DSC or EVC
is
mandatory
2.7 Forms applicable for External Agency
The Forms applicable for External Agency users are as follows.
S.No. Form Description Online Offline Due Date for
Submission
DSC/EVC
Mandatory
1 Form 3CL Report to be
submitted by the
prescribed authority to
the Income-tax
Authority specified
under section 35(2AB)
of the Income-tax Act,
1961
YES NO (i) Form 3CL (Part A) -
Within 120 days of
Approval of In-
house research &
development
(ii) Form 3CL (Part B) -
Within 120 days of
submission of Form
3CLA.
DSC is
mandatory
2 RGESS –
Rajiv Gandhi
Equity Savings
Scheme
Annual Report to be
submitted by the
depository to the
NO YES on or before 31st May
of following financial
year
DSC is
mandatory
CBDT_e-Filing_Forms_Instructions
Page 39
Income Tax
Department
3 How to access the Forms To procedure to access Online & Offline Forms is different. The below information will guide
you through the detailed process.
3.1 ONLINE Forms
Online forms can only be accessed post login to the e-Filing portal.
Based on the user applicability, the respective Forms will be made available to the
assessee under their login.
The path for accessing the Online Forms is post login go to “e-File” “Income Tax
Forms” “Select the Form” “Select the Assessment Year” “Select Submission
Mode as Online" (If applicable).
3.2 OFFLINE Forms
Offline forms can be accessed by downloading the JAVA utilities from e-Filing portal.
The utilities can be downloaded from e-Filing portal’s home page under
“Downloads” section Offline Utilities Other Forms Preparation Utilities Click
on Download button. The downloaded ZIP file should be extracted before opening the
utility.
For accessing the JAVA utilities, the system should have the below specifications.
Microsoft Windows 7/8/10 OR Linux OR Mac OS 10.x with
JRE (Java Runtime Environment) Version 8 with latest updates. Click here to
download the Java Runtime Environment.
4 Standard Formats & Features
The standard formats for fields captured in the Forms are as below.
All amount fields should be entered in Indian rupees unless otherwise stated.
All amount fields should be entered only in numerics not exceeding 14 digits.
Enter only the value wherever the information is required in percentage.
A calendar is provided for selecting the date field. The date should be entered in
DD/MM/YYYY format only.
For adding a new row, enter the data in first row and then click on “Add” button.
For deleting a row, select the row and click on “Delete” button.
CBDT_e-Filing_Forms_Instructions
Page 40
Attachments, if any, should be uploaded in PDF format only.
4.1 Facility to Import CSV
The facility to import the data from an excel file (.CSV Format) is available in selected
forms available in e-Filing portal. The detailed procedure on how to use this facility is
explained below.
4.1.1 Option 1 – Import CSV
1. Download the template through the link (Additions CSV Template / Deductions CSV
Template)
2. Click on the template; provide a file name to save the CSV.
3. Update the data as per the headings provided in the CSV template.
Notes:
All the imported files should only be in .CSV format.
To Modify / Delete any of the records, Re-Import the new corrected .CSV file.
To avoid incorrect data, Taxpayer should use either "Option 1- Import CSV" or "Option
2-Fill Data" of the above for a particular block of assets.
4.1.2 Option 2 – Fill Data
Along with Import CSV facility in selected fields, there is also an option to fill the data to
cover the assessees having minimal data and not forcing them to use the “Import CSV”
1. Select "Fill data", enter all the required details .To add rows select "Add" and update
the details. To delete rows select the row which is to be deleted and then click on
"Delete".
2. Click on "Save" to go back to Depreciation Schedule.
Note:
This “Fill Data” option shall be used if there is limited number of additions/deletions data.
4.2 Save draft
Save draft option is available to save partially filled data which can be imported and
updated later.
In Java utility, click on “Save draft” button available at Menu bar. The draft XML will
be saved which can be imported by using “Open” button available at Menu bar.
The saved draft file cannot be used for submitting the ITR.
4.3 Open
The XML generated from previous sessions or previous versions can be imported in the
latest version of the utility.
CBDT_e-Filing_Forms_Instructions
Page 41
In Java Utility, click on “Open” button available at Menu bar to browse and select the
XML already saved.
In Excel Utility, click on “Import from Previous Version” button available in sheet “Part
A-General” to browse and select the already saved excel utility.
4.4 Preview
The facility to preview the data filled in the utility before going for the submission is
available in both the Online Forms and the Offline Forms.
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