Form No. 3CT under Rule 11UC of the Income-tax Rules, 1962 is used to certify income attributable to assets located in India as per Section 9 of the Income-tax Act, 1961. This form is furnished by an accountant to verify the income deemed to accrue or arise in India from the transfer of shares or interests in a foreign entity deriving value from Indian assets. It ensures accurate reporting, compliance with cross-border taxation rules, and transparency in determining taxable income linked to Indian assets. Download Form 3CT to meet reporting requirements for indirect transfer provisions and income attribution in India.

Source: https://incometaxindia.gov.in



