Tag: Form 99

New Income Tax Forms under the Income-tax Rules, 2026: Index of Key Forms, Rules and Old Form Numbers (Tax Year 2026-27)

Posted on by CA Meet Dhrangadhariya

Last updated: 18 August 2026 · Written and reviewed by CA Meet Dhrangadhariya, CSM & Co LLP

Quick summary

  • The Income-tax Rules, 2026 renumber the forms from 1 onwards: for example Form 99 is the appeal to the Commissioner (Appeals) (old Form 35), Form 115 the Tribunal appeal (old Form 36), Form 26 the tax audit report, Form 41 the treaty information form (old 10F), Form 44 the foreign tax credit statement (old 67), Form 48 the transfer pricing report (old 3CEB) and Form 93 the PAN application for an Indian citizen (old 49A).
  • Salary and TDS forms are 121 (declaration for no deduction, section 393(6)), 122 (other income details), 123 (perquisites, old 12BA), 124 (employee’s claims, old 12BB), 125 (specified senior citizen declaration) and 128 (lower or nil deduction certificate, old Form 13); the TDS statements are Forms 138 to 144 and certificates are Forms 130 to 133.
  • Registration and compliance of trusts use Forms 104 to 114.
  • The list below is built from the titles and rule references in the Rules; old form numbers are shown only where the earlier posts in this series or the form titles establish them.

The Income-tax Rules, 2026 prescribe all forms afresh, numbered in one series. This index lists the key forms with the rule that prescribes each, taken from the Rules. Old form numbers are shown only where they are established by the form title or by earlier posts in this series; for other forms, use the Rules to find the purpose.

Returns, appeals and registrations

Form Purpose Rule Old form
99 Appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) 167 35
115 Appeal to the Appellate Tribunal 193(1) 36
116 Memorandum of cross-objections before the Tribunal 193(2) 36A
93 PAN application: individual who is a citizen of India 158 49A
94 PAN application: Indian company or entity 158
95 PAN application: individual who is not a citizen of India 158 49AA
96 PAN application: entity incorporated outside India 158
97 Declaration by a person (other than a company or firm) who does not have a PAN 159 and 160
98 Statement of declarations received in Form 97 160
134, 135 Application for a Tax Deduction and Collection Account Number (TAN) 216

Audit reports

Form Purpose Rule
26 Audit report and statement of particulars under section 63 (tax audit) 47
32 Audit report for deductions under sections 138 to 144 (Chapter VIII-C) 66
24 Audit report under section 59 for royalty and fees for technical services of non-residents 43
112 Audit report of a registered non-profit organisation under section 348 188
100, 101 Audit report and inventory valuation report under section 268(5) 171
66 Report for computation of book profit under section 206(1) 137
67 Report for computation of adjusted total income and alternative minimum tax 138

Salary, TDS and TCS

Form Purpose Rule
121 Declaration under section 393(6) for receiving certain income without deduction of tax 211
122 Details of other income under section 392(4)(a) for TDS on salary 204(1)
123 Statement of perquisites, fringe benefits and amenities 204(2)(b)
124 Employee’s claims for deduction of tax on salary 205
125 Declaration by a specified senior citizen 208
126 Application for a certificate under section 395(1) 209
127 Declaration under section 394(2) by a buyer to obtain goods without collection of tax 212
128 Application for a certificate for lower or nil deduction or collection 213
129 Application for a certificate under sections 395(2) and 400(3) 214
130 TDS certificate on salary under section 395 215(1)
131, 132 TDS certificates under section 395(4) for deduction other than on salary 215(1)
133 TCS certificate 215(1)
138 Quarterly statement of deduction of tax on salary, and on income of a specified senior citizen under section 393(1) Table Sl. No. 8(iii) 219(1)
140 Quarterly statement of deduction of tax on payments other than salary 219(1)
144 Quarterly statement of deduction of tax on payments other than salary made to non-residents 219(1)
143 Quarterly statement of collection of tax at source 219(1)
141 Challan-cum-statement of deduction of tax under section 393(1) Table Sl. Nos. 2(i), 3(i), 6(ii) and 8(vi) 218(3), 219(5)
142 Quarterly statement of tax deposited on transfer of virtual digital assets, by an exchange 219(2)
145 Information for payments to a non-resident other than a company, or to a foreign company 220
146 Accountant’s certificate for such payments 220(1)(c)

Treaties, foreign tax and transfer pricing

Form Purpose Rule Old form
41 Information to be provided under section 159(8) for treaty relief 75(1) 10F
42 Application for a certificate of residence 75(3)
43 Certificate of residence 75(4)
44 Statement of foreign income and foreign tax credit 76(10) 67
45 Intimation of settlement of dispute on foreign tax 76
46, 47 Option for arm’s length price (section 166(9)) and accountant’s certificate 82
48 Accountant’s report on international and specified domestic transactions 85 3CEB
49 Application for safe harbour 90, 91, 98, 101
51 Application for an Advance Pricing Agreement 106
56, 59 Master file and country-by-country report 123, 124(3)

Registered non-profit organisations

Form Purpose Rule
104 Application for provisional registration or approval 181(1)
105 Application for registration under section 332 or approval under section 354 181(1)
106, 107 Orders granting or rejecting registration and approval 181
108 Option for deemed application under section 341(7) 184
109 Statement of accumulation under section 342(1) 185
110, 111 Application for change of purpose of accumulation and the order 186
112 Audit report under section 348 188
113 Statement of donations by the donee 190(2)
114 Certificate of donation 190(7)

Information reporting and others

Form Purpose Rule
165 Statement of specified financial transactions under section 508(1) 237
166 Statement of reportable account 239
167 Statement of transactions in crypto-assets 243
168 Annual Information Statement 245
162 Annual statement under section 505 by a non-resident with a liaison office in India 234
169, 170 Valuer registration and valuation report 246, 248
188 Application for approval of a superannuation or gratuity fund 313

How to use the table

  1. Find the purpose, then the rule, then read the form in the Rules for its parts and attachments.
  2. Check that the form is available on the portal for the tax year, because some forms are activated later than the Rules.
  3. For forms that carry a due date (audit report, Form 48, statements), the due date is in the Act section or the rule that prescribes it, as explained in the other posts of this series.

How CSM & Co LLP can help

We prepare and file these forms for businesses, employers, trusts and non-residents. Please reach out to our team and we will be happy to assist.

Frequently asked questions

Why have the income tax form numbers changed?

The Income-tax Rules, 2026, which accompany the Income-tax Act, 2025 from 01/04/2026, prescribe the forms afresh and number them in one series (Form 1 to about Form 190 and beyond). Many old forms are now different numbers, and some old forms with similar purposes have been merged.

What is the new form for lower or nil deduction of TDS?

Form 128 (Rule 213), the application for a certificate for lower or nil deduction of income-tax. Form 129 (Rule 214) is the application for a certificate under sections 395(2) and 400(3) for determining the tax to be deducted or collected.

Which forms do employers use for salary TDS?

The employee gives details of other income in Form 122 (Rule 204(1)), the employer’s statement of perquisites and other benefits is Form 123 (Rule 204(2)(b)), and the employee’s statement of claims for deduction is Form 124 (Rule 205). The salary TDS certificate is Form 130 (Rule 215(1), Table Sl. No. 1), and the quarterly statement for salary is Form 138 (Rule 219).

Where is the PAN application form?

Form 93 for an individual who is a citizen of India (Rule 158), Form 94 for an Indian company or entity, Form 95 for an individual who is not a citizen of India and Form 96 for an entity incorporated outside India. Forms 97 and 98 are the declaration by a person without a PAN and the statement of declarations received.

Are the old forms still valid?

For tax years starting from 01/04/2026 the Income-tax Act, 2025 and the Rules 2026 apply, so the new forms are used for those years and for events after that date. Old forms continue to apply to matters under the 1961 Act; check the transition provisions for any particular case.

Where can I find the complete list?

The Income-tax Rules, 2026 on the Income Tax Department website (rule number and form number are given on each form). The department’s portal lists the forms available for e-filing.

Official sources

Related reading

Disclaimer

This article is for general informational purposes only and should not be considered professional advice. Please consult a qualified expert for advice tailored to your specific situation. The author and website owner are not liable for any errors or actions based on this content.

Income Tax Appeals and Rectification under the Income-tax Act, 2025: Forms 99, 115 and 116, Time Limits and Fees (Tax Year 2026-27)

Posted on by CA Meet Dhrangadhariya

Last updated: 06 August 2026 · Written and reviewed by CA Meet Dhrangadhariya, CSM & Co LLP

Quick summary

  • A first appeal against an intimation, assessment, reassessment or penalty order lies to the Joint Commissioner (Appeals) or Commissioner (Appeals) under sections 356 and 357, in Form 99 (the old Form 35), within thirty days of service of the notice of demand or the order (section 358).
  • The fee is ₹250, ₹500 or ₹1,000 depending on assessed income, the tax due on the income returned must be paid first (section 358(6)), and late appeals can be admitted for sufficient cause.
  • A second appeal to the Appellate Tribunal lies in Form 115 (the old Form 36) within two months from the end of the month in which the order is communicated, with a fee of ₹500, ₹1,500 or 1% of assessed income up to ₹10,000; cross-objections go in Form 116 within thirty days.
  • A mistake apparent from the record in an order or intimation can be rectified under section 287 within four years from the end of the financial year of the order, and a High Court appeal on a substantial question of law is filed within 120 days (section 365).

An assessee who disagrees with an order of the Assessing Officer can appeal, first to the Joint Commissioner (Appeals) or Commissioner (Appeals), then to the Appellate Tribunal, then to the High Court on a question of law. A smaller mistake can be corrected by rectification. The Income-tax Act, 2025 (from 01/04/2026) keeps this ladder in sections 356 to 365 and 287.

Old and new references

Old New
Section 246, 246A (orders appealable) Sections 356 and 357
Section 249 (form and limitation), Form 35 Section 358, Form 99 (Rule 167)
Section 250 (procedure) Section 359
Section 251 (powers) Section 360
Section 252, 253 (Tribunal), Form 36 Sections 361 and 362, Form 115 (Rule 193)
Form 36A (cross-objections) Form 116 (Rule 193(2))
Section 254 (Tribunal orders) Section 363
Section 260A (High Court) Section 365
Section 154 (rectification) Section 287
Section 263, 264 (revision) Sections 377 and 378

First appeal: Joint Commissioner (Appeals) or Commissioner (Appeals)

Which orders can be appealed (sections 356 and 357)

An assessee, deductor or collector aggrieved by:

  • an intimation under section 270(1) or 399(1) where adjustments are objected to;
  • an assessment order under section 270(10) or 271 where the assessee objects to the income assessed, the tax, the loss computed or the status;
  • an assessment, reassessment or recomputation under section 279 or 283;
  • a penalty order under Chapter XXI (including enhancement) or a section 412 penalty for default in payment;
  • an order under section 287 or 288 amending any of these, or refusing the claim;
  • an order treating the assessee as agent of a non-resident (section 306), and other listed orders in section 357,

may appeal. Appeals against orders below the rank of Joint Commissioner go to the Joint Commissioner (Appeals) (section 356); the wider list in section 357 goes to the Commissioner (Appeals). No appeal lies before the Joint Commissioner (Appeals) if the order was passed by or with the prior approval of an authority above the rank of Deputy Commissioner (section 356(2)). Orders following directions of the Dispute Resolution Panel are not appealable at this stage (section 357(d) and (e)) and go to the Tribunal.

Form, fee and time limit (section 358)

Item Rule
Form Form 99, filed electronically and verified as for the return (section 358(1), Rule 167)
Fee ₹250 (assessed income up to ₹1,00,000); ₹500 (above ₹1,00,000 up to ₹2,00,000); ₹1,000 (above ₹2,00,000); ₹250 where the subject matter is not covered by these (section 358(2))
Time Within thirty days of the service of the notice of demand (assessment or penalty), or of the service of the intimation of the order in any other case (section 358(3))
Delay The period from an application under section 440(1) to its rejection is excluded; a late appeal can be admitted for sufficient cause (section 358(4) and (5))
Pre-condition The tax due on the income returned must have been paid; if no return was filed, an amount equal to the advance tax payable (section 358(6)); exemption possible on application, reasons recorded (section 358(7))

Hearing (section 359)

The appellate authority fixes the hearing, gives notice to the appellant and the Assessing Officer, and both can be heard. He can adjourn, make further inquiry, direct the Assessing Officer to inquire and report, and allow a new ground of appeal if its omission was not wilful or unreasonable. The order is in writing with the points for determination, the decision and the reasons (section 359). The powers include enhancing the assessment or penalty after notice (section 360). Additional evidence can be produced only in the cases in Rule 192.

Second appeal: Appellate Tribunal (section 362)

Any assessee aggrieved by an order of the Commissioner (Appeals) or Joint Commissioner (Appeals), by certain orders of a Principal Commissioner or Commissioner (including under sections 377, 439 and 465, and on registration of non-profit organisations), or by an assessment order passed on the directions of the Dispute Resolution Panel or with the approval of the Principal Commissioner or Commissioner under section 274(12), can appeal to the Tribunal (section 362(1)). The Principal Commissioner or Commissioner can direct the Assessing Officer to appeal against an order that he objects to (section 362(2)).

Item Rule
Form Form 115 (appeal) and Form 116 (memorandum of cross-objections), signed by the person who signs the appeal under Rule 167(3) (Rule 193)
Time Two months from the end of the month in which the order is communicated (section 362(3))
Cross-objections Within thirty days of the receipt of notice of the other party’s appeal, even if no appeal was filed (section 362(4))
Delay Admitted if sufficient cause is shown (section 362(5))
Fee ₹500 (income up to ₹1,00,000); ₹1,500 (above that up to ₹2,00,000); 1% of the assessed income up to a maximum of ₹10,000 (above ₹2,00,000); ₹500 for other matters. No fee for the department’s appeal or cross-objections. A stay application costs ₹500 (section 362(6) to (8))

The Tribunal can pass orders after hearing both sides and can rectify a mistake apparent from the record within six months from the end of the month in which the order was passed (section 363).

High Court (section 365)

An appeal lies to the High Court from an order of the Tribunal only if the High Court is satisfied that the case involves a substantial question of law (section 365(1)). It is filed within 120 days of receipt of the order, with a memorandum stating the question precisely, and the High Court can admit it late for sufficient cause (section 365(2) and (3)). The High Court formulates the question and hears the appeal on it (section 365(4) and (5)).

Rectification of mistakes (section 287)

An income-tax authority can amend any order passed by it, an intimation or deemed intimation under section 270(1), or an intimation under section 399, to rectify a mistake apparent from the record (section 287(1)).

  • The authority can act on its own motion, and must act on a mistake brought to its notice by the assessee, deductor or collector (section 287(3)).
  • It cannot amend a matter that was considered and decided in an appeal or revision (section 287(2)).
  • An amendment that increases the liability or reduces the refund needs a notice of intention and a hearing (section 287(4)); a demand notice follows (section 287(7)).
  • If it reduces the liability, the refund is made (section 287(6)).
  • Time: no amendment after four years from the end of the financial year in which the order or intimation was passed (section 287(8)). An application must be disposed of within six months from the end of the month of receipt (section 287(9)).
  • Section 288 allows other amendments in specified cases, such as the order of a partner or a member of an association of persons when the firm’s or association’s assessment changes.

What to do on receiving an adverse order

  1. Note the date of service of the order and the notice of demand; compute thirty days.
  2. Pay the tax due on the income returned (and decide whether a stay of the balance is needed).
  3. File Form 99 with the grounds and the fee; attach the order and the demand notice.
  4. If a mistake is apparent, consider a rectification application as well, but do not let the appeal deadline pass while you wait for it.

How CSM & Co LLP can help

We prepare and file appeals, rectification applications and stay requests and represent clients before the Commissioner (Appeals) and the Tribunal. Please reach out to our team and we will be happy to assist.

Frequently asked questions

Which sections of the 2025 Act deal with appeals?

Sections 356 and 357 (orders appealable to the Joint Commissioner (Appeals) and the Commissioner (Appeals), old 246 and 246A), section 358 (form, fee and limitation, old 249), section 359 (procedure and powers, old 250), sections 361 and 362 (Appellate Tribunal and appeals to it, old 252 and 253), section 363 (orders of the Tribunal, old 254) and section 365 (High Court, old 260A).

What is the time limit for the first appeal?

Thirty days from the date of service of the notice of demand where the appeal relates to an assessment or penalty, and in any other case from the date the intimation of the order is served (section 358(3)). The Joint Commissioner (Appeals) or the Commissioner (Appeals) can admit a late appeal if satisfied that there was sufficient cause (section 358(5)).

What must be paid before filing the first appeal?

The tax due on the income returned by the assessee where a return was filed, or an amount equal to the advance tax payable where no return was filed; the appellate authority can exempt a person from the second requirement on application, with reasons recorded in writing (section 358(6) and (7)).

What is the fee for the appeal?

₹250 where the total income as computed by the Assessing Officer is ₹1,00,000 or less; ₹500 where it is more than ₹1,00,000 but not more than ₹2,00,000; ₹1,000 where it is more than ₹2,00,000; and ₹250 where the subject matter is not covered by those cases (section 358(2)).

What are the time limit and fee for the Tribunal appeal?

The appeal in Form 115 must be filed within two months from the end of the month in which the order is communicated (section 362(3), Rule 193). The fee is ₹500 for total income up to ₹1,00,000, ₹1,500 up to ₹2,00,000, and 1% of the assessed income subject to a maximum of ₹10,000 above that, and ₹500 for other matters; a stay application costs ₹500 (section 362(6) and (8)). A memorandum of cross-objections is filed in Form 116 within thirty days of the notice of the appeal (section 362(4)).

How do I correct a mistake in an assessment order or intimation?

By an application under section 287 to the authority that passed the order or intimation. The authority must pass an order within six months from the end of the month in which the application is received, and no amendment can be made after four years from the end of the financial year in which the order was passed (section 287(8) and (9)). An amendment that increases the liability needs a prior notice and a hearing (section 287(4)).

Official sources

Related reading

Disclaimer

This article is for general informational purposes only and should not be considered professional advice. Please consult a qualified expert for advice tailored to your specific situation. The author and website owner are not liable for any errors or actions based on this content.