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Section 6, Income-tax Act, 1961 (Finance Act 2025)

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Searchable Income Tax Forms - OLD FORMS VS NEW FORMS

Searchable Income Tax Forms Directory

Quickly find forms by New Number, Old Number, or Description keyword.

New #	Old Form #	Description / Purpose
1	3BB	Monthly statement regarding transactions with modified client codes furnished by a stock exchange.
2	5B	Application for notification of a zero coupon bond under section 2(112).
3	5BA	Certificate of an accountant under rule 7.
4	3CT	Income attributable to assets located in India under section 9(10)(a).
5	3AF	Statement regarding preliminary expenses incurred by the assessee under Section 44(3).
6	3AE	Audit Report under section 44(6) / 51(7).
7	3CG	Application for approval of scientific research programme under section 45(3)(c).
8	3CH	Order of approval of Scientific Research Programme under section 45(3)(c).
9	3CI	Receipt of payment for carrying out scientific research under section 45(3)(c).
10	3CJ	Report by prescribed authority regarding scientific research programme after approval.
11	3CK	Application for agreement with DSIR for In-house research development facility and audit.
12	3CL	Report by prescribed authority to the Chief Commissioner of Income-tax.
13	3CLA	Report from an accountant for in-house scientific research and development facility.
14	3CM	Order of approval of in-house research and development facility.
15	New Form	Statement filed by research association, university, or company ("donee").
16	New Form	Certificate of donation under section 45(4)(a).
17	3CF	Application for approval of a company, research association, or university.
18	3CN	Application for notification of affordable housing project as specified business.
19	3CS	Application for notification of a semiconductor wafer fabrication manufacturing unit.
20	3C-O	Application for approval of agricultural extension project.
21	3CP	Form for notification of agricultural extension project.
22	3CQ	Application for approval of skill development project.
23	3CR	Form for notification of skill development project.
24	3CE	Audit Report under section 59.
25	3C	Form of daily case register.
26	3CA, 3CB, 3CD	Audit report and Statement of particulars required under section 63.
27	5C	Details of amount attributed to capital asset remaining with specified entity.
28	3CEA	Accountant report for computation of capital gains in slump sale.
29	62	Certificate regarding production levels in amalgamated companies.
30	10-IA	Certificate of medical authority for certifying ‘person with disability’.
31	10BA	Declaration for deduction for rents paid under section 134.
32	New Form	Audit report under multiple sections including 46, 138, 139, and 144.
33	56FF	Particulars to be furnished under section 144.
34	10DA	Report for deduction in respect of additional employee cost.
35	10CCF	Report for deduction for Offshore Banking Units and IFSC Units.
36	10CCD	Certificate for Authors of certain books in receipt of Royalty Income.
37	10CCE	Certificate for Patentees in receipt of royalty income.
38	10H	Certificate of foreign inward remittance.
39	10E	Form for claiming relief under section 157(1).
40	10-EE	Exercise of option under rule 21AAA(1).
41	10F	Information to be provided under section 159(8).
42	10FA	Application for Certificate of residence for an agreement.
43	10FB	Certificate of residence for the purposes of section 159.
44	67	Statement of income from outside India and Foreign Tax Credit.
45	New Form	Intimation of settlement of dispute regarding foreign tax.
46	New Form	Exercise of option for determination of arm’s length price (ALP).
47	New Form	Certificate of accountant under section 166.
48	3CEB	Report relating to international transaction(s) and specified domestic transaction(s).
49	3CEFA, 3CEFB, 3CEFC	Application for opting for Safe Harbour.
50	3CEC	Application for a pre-filing consultation.
51	3CED & 3CEDA	Application for an Advance Pricing Agreement (APA).
52	3CEF	Annual Compliance Report on Advance Pricing Agreement.
53	3CEEA	Form for calculating relief in tax payable under section 206(1).
54	New Form	Application for Renewal of an Advance Pricing Agreement (APA).
55	34F	Application for seeking to invoke mutual agreement procedure.
56	3CEAA	Information/document to be furnished by a constituent entity.
57	3CEAB	Intimation by a designated constituent entity resident in India.
58	3CEAC	Intimation by a constituent entity resident in India of an international group.
59	3CEAD	Report by parent, alternate reporting, or constituent entity resident in India.
60	3CEAE	Intimation on behalf of the international group under section 511(5).
61	10FC	Authorisation for deduction for payment to financial institutions in notified areas.
62	3CEG	Form for making reference to the CIT by the Assessing Officer.
63	3CEH	Form for returning the reference made under section 274.
64	3CEI	Form for reference to the Approving Panel under section 274(4).
65	3CFA	Form for opting for taxation of royalty in respect of patent.
66	29B	Computation of Book Profit for section 206(1).
67	29C	Report for Computation of Adjusted Total Income and Alternate Minimum Tax.
68	10-IG	Statement of exempt income under Schedule VI.
69	10-IH	Statement of income of a Specified fund for concessional taxation.
70	10-IK	Annual Statement for an investment division of an offshore banking Unit.
71	10-IL	Verification by an Accountant under rule 142.
72	64E	Statement of income paid or credited by a securitization trust.
73	64F	Statement of income distributed by a securitisation trust to investors.
74	64	Statement of income paid or credited by Venture Capital Company/Fund.
75	New Form	Statement of income provided to person liable to tax under section 222.
76	64A	Statement of income paid or credited by business trust.
77	64B	Statement of income distributed by a business trust to unit holders.
78	64C	Statement of income distributed by an investment fund to unit holders.
79	64D	Statement of income paid or credited by investment fund.
80	65	Application for exercising/renewing option for tonnage tax scheme.
81	66	Audit Report under section 232(21).
82	45	Warrant of authorisation under section 247.
83	45A	Warrant of authorisation under section 247(2).
84	45B	Warrant of authorisation under section 247(3).
85	6C	Application under section 247(5)/247(9).
86	45C	Warrant of authorisation under section 248(1).
87	45D	Information furnished to income-tax authority under section 254.
88	46	Application for information under section 258(2)(a).
89	47	Form for furnishing information under section 258(2).
90	48	Form for intimating non-availability of information.
91	49	Refusal to supply information under section 258(2)(a).
92	49BA	Quarterly statement by specified fund or stock broker for a non-resident.
93	49A	Application for allotment of PAN (Indian Citizen Individual).
94	49A	Application for allotment of PAN (Indian Company or Entity).
95	49AA	Application for allotment of PAN (Non-Indian Citizen Individual).
96	49AA	Application for allotment of PAN (Entity incorporated outside India).
97	60	Declaration filed by a person without PAN.
98	61	Statement of declaration received in Form No. 95.
99	35	Appeal to Joint Commissioner (Appeals) or CIT (Appeals).
100	6B	Audit report under section 268(5)(i).
101	6D	Inventory Valuation report under section 268(5).
102	71	Application for credit of tax deduction at source (TDS).
103	7	Notice of demand under section 289.
104	10A	Application for provisional registration or provisional approval.
105	10AB	Application for registration of non-profit organisation.
106	10AC	Order for provisional registration/approval or rejection.
107	10AD	Order for grant or rejection of registration/approval or cancellation.
108	9A	Exercise of option for amount applied for charitable/religious purposes.
109	10	Statement of accumulation or setting apart of income.
110	New Form	Application for change of purpose of accumulation of income.
111	New Form	Order on request for change of purpose of accumulation.
112	10B & 10BB	Audit report for a registered non-profit organisation (NPO).
113	10BD	Statement or Correction Statement filed by Donee.
114	10BE	Certificate of donation under section 354(1)(g).
115	36	Form of appeal to the Income-tax Appellate Tribunal (ITAT).
116	36A	Form of memorandum of cross-objections to the ITAT.
117	8	Declaration regarding identical question of law pending in High Court/Supreme Court.
118	8A	Application under section 376 in High Court or ITAT.
119	34BC	Application to the Dispute Resolution Committee.
120	34C-34EA	Form of application for obtaining an advance ruling.
121	15G, 15H	Declaration for receipt of income without deduction of tax.
122	12B, 12BAA	Form for furnishing details of income under section 392(4)(a).
123	12BA	Statement showing particulars of perquisites and profits in lieu of salary.
124	12BB	Claims by an employee for deduction of tax.
125	12BBA	Declaration to be furnished by Specified Senior Citizen.
126	15C, 15D	Application for certificate to receive sums without deduction of tax.
127	27C	Declaration by buyer for obtaining goods without collection of tax.
128	13	Application for lower/nil deduction or collection of income-tax.
129	15E	Certificate for appropriate proportion of sum payable to non-resident.
130	16	Certificate for TDS on salary/pension for specified senior citizen.
131	16A	Certificate for tax deducted at source (TDS).
132	16B-16E	Certificate for tax deducted at source (TDS).
133	27D	Certificate for tax collected at source (TCS).
134	49B(1)	Application for Tax Deduction and Collection Account Number (TAN) [Government].
135	49B(2)	Application for TAN [Non-Government entities].
136	New Form	Application for allotment of AIN.
137	24G	TDS/TCS Book Adjustment Statement.
138	24Q	Quarterly statement of TDS for salary or senior citizen income.
139	26B	Form for deductor claiming refund of sum paid.
140	26Q	Quarterly statement of TDS for payments other than salary.
141	26QB-26QE	Challan-cum-statement of deduction of tax.
142	26QF	Quarterly statement of tax deposited for transfer of virtual digital asset (VDA).
143	27EQ	Quarterly statement of tax collected at source (TCS).
144	27Q	Quarterly statement of TDS for payments to non-residents.
145	15CA	Information for payments to a non-resident or foreign company.
146	15CB	Certificate of accountant for payments to non-residents.
147	15CC	Quarterly statement by authorised dealer regarding remittances.
148	15CD	Quarterly statement by unit of an IFSC regarding remittances.
149	26A	Accountant certificate under section 398(2).
150	27BA	Accountant certificate under section 398(2).
151	28	Notice of demand for payment of advance tax.
152	28A	Intimation regarding notice of demand for advance tax.
153	57	Certificate under section 413 or 414.
154	30A	Form of undertaking under section 420(1).
155	30B	No Objection Certificate for person not domiciled in India.
156	30C	Details for clearance under section 420(3).
157	New form	Certificate under section 420(4).
158	31	Application for Certificate under section 420(5).
159	33	Clearance Certificate under section 420(5).
160	29D	Application for refund of tax deducted under section 434.
161	68	Application under section 440(2).
162	49C	Annual Statement under section 505.
163	49D	Information/Documents furnished by Indian concern under section 506.
164	52A	Statement regarding production of cinematograph film.
165	61A	Statement of Specified Financial Transactions (SFT).
166	61B	Statement of Reportable Account under section 508(1).
167	New Form	Statement to be furnished under section 509.
168	26AS	Annual information statement.
169	New Form	Application for registration as Valuer.
170	New Form	Report of valuation of Asset.
171	39	Application for registration as authorised income-tax practitioner.
172	3CEJA	Accountant report regarding fulfilment of conditions by eligible investment fund.
173	3CEK	Statement furnished by eligible investment fund to Assessing Officer.
174	10BBA	Application for notification as a Pension Fund.
175	10BBB	Intimation by Pension Fund of investment.
176	10BBC	Certificate of accountant for notified Pension Fund.
177	10BBD	Statement of eligible investment received.
178	10-II	Statement of exempt income under Schedule VI.
179	10-IJ	Certificate issued by accountant under Schedule VI.
180	9	Application for grant of approval to a fund (Schedule VII).
181	10BC	Audit report for electoral trust.
182	3AC	Audit Report under Schedule IX.
183	3AD	Audit Report under Schedule X.
184	40A/40B	Nomination for Provident/Gratuity Fund.
185	41	Maintaining accounts of subscribers to recognized provident fund.
186	40C	Application for recognition of a Recognised provident fund.
187	42, 43, 44	Appeal against refusal/withdrawal of recognition for funds.
188	New Form	Application for Approval for Superannuation/Gratuity Fund.
189	59	Guidelines for approval under Schedule XV.
190	59A	Application for approval of mutual funds investing in public companies.

TDS ON SOFTWARE PURCHASED

Section 194j of Income Tax Act.

As per this section: -

1.	Any person, not being an individual or a Hindu undivided family,
2.	who is responsible for paying to a resident any sum by way of   royalty
3.	shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier,
4	Deduct an amount equal ten per cent of such sum as income-tax.

And as per Explanation of section 194j “royalty" shall have the same meaning as in Explanation 2 to clause (vi) of sub-section (1) of section 9;

 Notes:-

Section 9 of Income Tax talks about “Income deemed to accrue or arise in India”.

And sub section vi of section 9 talks about “income by way of royalty”.

 And Explanation 2 of sub section vi of section 9 defined the meaning of royalty.

Extract of Explanation 2

 Royalty means consideration (including any lump sum consideration but excluding any consideration which would be the income of the recipient chargeable under the head "Capital gains") for—

(i)  the transfer of all or any rights (including the granting of a licence) in respect of a patent, invention, model, design, secret formula or process or trade mark or similar property;

(ii)  the imparting of any information concerning the working of, or the use of, a patent, invention, model, design, secret formula or process or trade mark or similar property ;

(iii)  the use of any patent, invention, model, design, secret formula or process or trade mark or similar property;

(iv)  the imparting of any information concerning technical, industrial, commercial or scientific knowledge, experience or skill;

    (iva) the use or right to use any industrial, commercial or scientific equipment but not including the amounts referred to in section 44BB;]

(v)  the transfer of all or any rights (including the granting of a licence) in respect of any copyright, literary, artistic or scientific work including films or video tapes for use in connection with television or tapes for use in connection with radio broadcasting, but not including consideration for the sale, distribution or exhibition of cinematographic films ; or

(vi)  the rendering of any services in connection with the activities referred to in sub-clauses (i) to 93(iv), (iva) and (v).

Notes:-

In in above explanation it can be observed that provision of this section didn’t talks about the following below matter and some judicial decisions have interpreted this definition in a manner which has raised doubts.

1	Whether consideration for use of computer software is royalty or not;
2	Whether the right, property or information has to be used directly by the payer or is to be located in India or control or Possession of it has to be with the payer.

 Similarly, doubts have been raised regarding the meaning of the term processed

Considering the conflicting decisions of various courts in respect of income in nature of royalty and to restate the legislative intent,

Finance Bill 2012 has amended the following provision/explanation which is as follows:-

1.   Section 9 sub-section vi explanation 4 (extension to meaning of royalty which is define under Explanation 2)  “it is hereby clarified that the transfer of all or any rights in respect of any right, property or information includes and has always included transfer of all or any right for use or right to use a computer software (including granting of a licence) irrespective of the medium through which such right is transferred.

2.  Section 9(1)(vi) explanation 5, includes consideration in respect of any right, property or information, whether or not

a.	The possession or control of such right, property or information is with the payer;
b	Such right, property or information is used directly by the payer;
c	The location of such right, property or information is in India.

These amendments will take effect retrospectively from 1st June, 1976 and will accordingly apply in relation to the assessment year 1977-78 and subsequent assessment years.

So it is very much clear from the above amendments that computer software is also regarded as royalty. And it is also clear that even uses of such computer software will be regarded as royalty.

 notes:-

[Explanation 3.—for the purposes of this clause, "computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device and includes any such programme or any customized electronic data.]

Problem:-

 Very soon after Bill passed, it has been observed that amendment creates Double taxation, because generally software are sold by intermediate.

Example:- X ltd, being a Indian company engaged in a software development sold software to Y ltd being an Indian company engaged in sales of software without making any change to software.

As per amendment Y ltd while making payment to X ltd should deduct the TDS @ 10%. Now again when X ltd will shall software to some other company will other company should deduct the TDS???? Bcz it’s like two time tax on a particular transaction.

To avoid such confusion CBDT dated July1, 2012 issued Notification which is as follows;

Notification for Non deduction of TDS on Software.

In exercise of the powers conferred by sub-section (1F) of section 197A of the Income tax Act, 1961(43 of 1961), the Central Government hereby notifies that

No deduction of tax shall be made on the following specified payment under section 194J of the Act, namely:-

Payment by a person (hereafter referred to as the transferee) for acquisition of software from another person, being a resident, (hereafter referred to as the transferor), where

i. the software is acquired in a subsequent transfer and the transferor has transferred the software without any modification,

ii. Tax has been deducted,

(a) Under section 194J on payment for any previous transfer of  such software; or

(b) Under section 195 on payment for any previous transfer of such software from a Non-resident, and

3. The transferee obtains a declaration from the transferor that the tax has been deducted either under sub-clause (a) or (b) of clause (ii) along with the Permanent Account Number of the transferor.  

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