Form 3CG is an application prescribed under Rule 6(3) of the Income Tax Rules, 1962, for obtaining approval of a scientific research programme under Section 35(2AA) of the Income Tax Act, 1961. This form is submitted by sponsors seeking tax deductions for funding approved research projects conducted in collaboration with national laboratories, universities, or recognized … Read more

Form 3CFA is prescribed under Section 115BBF(3) of the Income Tax Act, 1961, read with Rule 5G of the Income Tax Rules, for opting taxation on income earned by way of royalty in respect of patents. This form is used by eligible assessees to declare patent details, royalty income, and exercise the option for concessional … Read more

Form 3CF is an application prescribed under Rules 5C, 5D, 5E, and 5F of the Income Tax Rules, 1962, for registration or approval of trusts, institutions, or organizations under the Income Tax Act, 1961. This form is used to apply for recognition to claim tax exemptions and benefits under relevant sections such as Section 12AB … Read more

Form 3CEK is a statement prescribed under Rule 10VB of the Income Tax Rules, 1962, to be furnished by an eligible investment fund to the Assessing Officer. This form provides details such as the fund’s financial year, PAN, country of residence, participation interest, fund managers, and compliance with conditions specified under the Income Tax Act. … Read more

Form 3CEIA is prescribed under Rule 10UD of the Income Tax Rules, 1962, for making a reference to the Approving Panel under Section 144BA(4) of the Income Tax Act, 1961. This form is used by the tax authorities to refer cases involving impermissible avoidance arrangements (GAAR) for review and decision by the Approving Panel. It … Read more

Form 3CEJA is a report prescribed under Rule 10V(13) of the Income Tax Rules, 1962, to be furnished by an accountant for the purposes of Section 9A of the Income Tax Act, 1961. This form certifies that an eligible investment fund and its fund manager have fulfilled the prescribed conditions to avoid being treated as … Read more

Form 3CEJ is a report prescribed under Rule 10V(7) of the Income Tax Rules, 1962, to be furnished by an accountant for the purposes of Section 9A of the Income Tax Act, 1961. This form certifies that the remuneration paid by an eligible investment fund to its fund manager is at arm’s length price and … Read more

Form 3CEI is prescribed under Rule 10UB(5) of the Income Tax Rules, 1962, for recording the satisfaction of the Commissioner before making a reference to the Approving Panel under Section 144BA(4) of the Income Tax Act, 1961. This form documents the Commissioner’s findings regarding an arrangement considered an impermissible avoidance arrangement (GAAR) and includes details … Read more

Form 3CEH is prescribed under Rule 10UB(4) of the Income Tax Rules, 1962, for returning a reference made under Section 144BA of the Income Tax Act, 1961. This form is used by the Commissioner to record findings that the provisions of GAAR (General Anti-Avoidance Rules) are not applicable to a particular case. It includes details … Read more

Form 3CEG is prescribed under Rule 10UB(3) of the Income Tax Rules, 1962, and is used by the Assessing Officer to make a reference to the Commissioner under Section 144BA(1) of the Income Tax Act, 1961. This form captures key details about the assessee, assessment years involved, tax benefits arising from the arrangement, and whether … Read more

Form 3CEFC is an e-Form prescribed under Rule 10TIA(1) of the Income Tax Rules, 1962, used to opt for Safe Harbour provisions for specified business income under Section 92CB of the Income Tax Act, 1961. This form is primarily applicable to eligible assessees engaged in the business of selling raw diamonds and helps determine taxable … Read more

Form 3CEFB is an application prescribed under Rule 10THD of the Income Tax Rules, 1962, for opting into Safe Harbour provisions for specified domestic transactions under Section 92CB of the Income Tax Act, 1961. This form is used by eligible assessees involved in transactions such as electricity supply, transmission, wheeling, or purchase of milk and … Read more