Income Tax Form Comparison

For resident individuals with income from salary, one house property, other sources (interest etc.) and total income up to ₹50 lakh

For individuals and HUF not having income from profits and gains of business or profession

For individuals and HUF having income from profits and gains of business or profession

For individuals, HUF and firms (other than LLP) with presumptive income from business or profession

For firms, LLPs, AOP, BOI, artificial juridical person, co-operative society

For companies other than companies claiming exemption under Section 11

For persons including companies required to furnish returns under Sections 139(4A), 139(4B), 139(4C), 139(4D)

Verification acknowledgement form generated after e-filing (to be sent to CPC if not e-verified)

Quarterly TDS statement for tax deducted at source on salary payments

Quarterly TDS statement for tax deducted at source on payments other than salary (domestic)

Quarterly TDS statement for tax deducted at source on payments made to non-residents

Quarterly TCS (Tax Collected at Source) return

Annual TDS certificate issued by employer to employee — Part A (tax deducted & deposited) and Part B (computation of income)

TDS certificate for tax deducted on payments other than salary (interest, rent, professional fees, etc.)

TDS certificate for tax deducted on purchase of immovable property

TDS certificate for tax deducted on rent paid by individual/HUF (above ₹50,000/month)

TCS certificate issued by seller to buyer showing tax collected at source

Declaration by resident individual (below 60 years) that income is below taxable limit — for nil TDS on interest, dividends etc.

Declaration by resident senior citizen (60 years or above) that tax on estimated income is nil — for nil TDS

Declaration by buyer to seller for non-collection of TCS on purchase of goods for manufacturing or processing

Audit report where the accounts of the assessee have been audited under any other law (e.g., Companies Act)

Under IT Act 2025, audit under Section 63 uses revised form numbering.

Audit report where the accounts of the assessee have NOT been audited under any other law

Statement of particulars required to be furnished under Section 44AB — the detailed tax audit statement

Most comprehensive form — all disallowances, depreciation, payments, and transactions reported here.

Statement of details of preliminary expenses incurred before commencement of business

Audit report under Section 12A(b) for charitable or religious trusts claiming exemption

Form name retained; section reference updated to IT Act 2025.

Audit report for educational institutions, hospitals and other entities under Section 10(23C)

Report by Chartered Accountant for Book Profit computation for MAT (Minimum Alternate Tax) purposes

Statement furnished by employee joining a new employer — details of salary received from previous employer(s) during the same financial year

Statement showing particulars of perquisites, other fringe benefits, and profits in lieu of salary provided by employer

Form for furnishing particulars of income under Section 192(2A) for claiming relief on salary arrears under Section 89(1)

Relief for arrears of salary or advance salary — prevents higher tax due to bunching of income.

Declaration for claiming deduction under Section 80GG — rent paid where HRA is not received

Statement of income from a country or specified territory outside India and Foreign Tax Credit claim

Must be filed on or before the due date of return to claim FTC.

Consolidated annual tax statement — TDS, TCS, advance tax, self-assessment tax, refunds, and now includes financial transactions from various sources

Form 26AS has been largely superseded by AIS (Annual Information Statement) which has a much wider scope.

Challan-cum-statement for TDS on purchase of immovable property (buyer deducts 1% TDS and deposits via this form)

Challan-cum-statement for TDS on rent paid by individual or HUF above ₹50,000 per month

Application for certificate authorising deduction of tax at lower rate or no deduction

Online declaration for remittance of money outside India — filed by the remitter before making a foreign payment

Certificate from Chartered Accountant for foreign remittances — confirms nature of payment and applicable tax treaty provisions

Required when remittance exceeds ₹5 lakh in a financial year and is taxable.

Appeal to Commissioner of Income Tax (Appeals) against orders of Assessing Officer

Appeal to Income Tax Appellate Tribunal (ITAT) against orders of CIT(A) or other authorities

Statement of preliminary expenses incurred before commencement or for extension of business — to be submitted 1 month before filing return

Corresponds to old Form 3AE under Section 35D of IT Act 1961. Now numbered Form 5 under IT Act 2025.