DIFFERENT RETURNS, REPORT, FORMS AND CEERTIFICATE UNDER INCOME TAX ACT 1961

In day to day operation, we heared   different forms, returns and reports that are required to file under Income Tax Act and rules thereunder. People usually confused among them that which form or return are fill for a particular purpose. As the complete list of those gone very long, we hereby provide list of some commonly used Forms, Returns, Report and certificate with brief description:




TYPE

NAME

Description

FORMS/CERTIFICATE

FORM 49A

Application for allotment of PAN by Indian citizen or entity

 

FORM 49AA

Application for allotment of PAN by Foreign citizen or entity

 

FORM 49B

Application for allotment of TAN

 

FORM 16

Certificate for TDS deducted on salary

 

FORM 16A

Certificate for TDS deducted other than salary

 

FORM 26AS

Consolidated annual tax statement comprising detail of TDS, TCS, Advance Tax, self-assessment tax.

 

FORM 15G

Statement of declaration by an individual or person (nor being company or firm) claiming certain income without deduction of tax.

 

FORM 15H

Statement of declaration by an individual, who is aged 60 or more, claiming certain income without deduction of tax.

 

FORM 10A

Application for registration u/s 12A as charitable or religious trust.

 

FORM 24Q

Quarterly statement of deduction of tax in respect of salary.

 

FORM 26Q

Quarterly statement of deduction of tax in respect of payment other than salary.

 

27EQ

Quarterly statement of collection of tax .

 

 

 

 

RETURNS

ITR-1

(SUGAM)

For Resident Individual with total income up to 50lakh from salary, one house property, other source and agriculture income up to 5thousand. (Not being director in company or invested in unlisted equity share).

 

ITR-2

For Individual and HUFs not having income from business or profession.

 

ITR-3

For Individual and HUFs having income from business or profession.

 

ITR-4

(SAHAJ)

For Individual, HUF, firm (other than LLP) having income from Business or Profession which is computed u/s 44AD,44ADA or 44E.

 

ITR-5

For person other than Individual, HUF, Company and person filling ITR-7.

 

ITR-6

For companies other than company claiming exemption u/s 11.

 

ITR-7

For persons who require to furnish return u/s 139(4A) or (4B) or (4C) or (4D).

 

 

 

 

 

 

REPORT

FORM 3CA+3CD

Tax Audit report of who require to get audited any other law also.

 

FORM 3CB+3CD

Tax Audit report of who is not require to get audited any other law also.

 

FORM 3CEB

Sec 92c TP report

 

FORM 10B

Audit report under section 12A (Charitable or religious trusts)

 

FORM 10BB

Audit report under sec 10(23C) (Educational Institution)

 

FORM 29B

Report u/s 115JB for computing book profit of company.

 

 

 


  

Location: India

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