{"product_id":"cbdts-faqs-and-guidance-notes-on-forms-prescribed-under-income-tax-rules-2026-by-taxmann","title":"CBDT's FAQs and Guidance Notes on Forms Prescribed under Income-tax Rules 2026 By Taxmann","description":"\u003ciframe width=\"315\" height=\"560\" src=\"https:\/\/www.youtube.com\/embed\/9vagTghApMo\" title=\"Demo Video\" frameborder=\"0\" allowfullscreen\u003e\n\u003c\/iframe\u003e\n\u003cp\u003e\u003cstrong\u003eCBDT's FAQs and Guidance Notes on Forms Prescribed under Income-tax Rules 2026 By Taxmann\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eIndia's income-tax compliance architecture has been comprehensively recodified under the Income-tax Act 2025 and the Income-tax Rules 2026. Every prescribed form has been renumbered, redesigned, and digitally restructured. To assist taxpayers and professionals in navigating this transition, the Central Board of Direct Taxes has issued official Guidance Notes and FAQs for each prescribed form. This Taxmann volume consolidates the entirety of that CBDT-issued material—covering approximately 167 forms across 863 pages—making it the single authoritative reference for form-level compliance under the new regime. The publication contains no third-party commentary. The interpretive voice throughout is the CBDT's own.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003eThis book in intended for the following audience:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003eChartered Accountants and Tax Practitioners\u003c\/strong\u003e required to certify, audit, or file reports in prescribed forms, and who need authoritative CBDT-issued guidance on form completion and filing methodology\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eCorporate Tax and Finance Functions \u003c\/strong\u003emanaging TDS\/TCS compliance, advance tax intimations, APA filings, CbCR reporting, and MAT\/AMT computations\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eTransfer Pricing Specialists \u003c\/strong\u003edealing with TP audit reports, Safe Harbour applications, APA negotiations, MAP invocations, and CbCR constituent entity filings\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eCompany Secretaries and Cost Accountants\u003c\/strong\u003e involved in secretarial compliance, amalgamation certifications, tonnage tax audits, and statutory reporting under special regimes\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eNon-Profit Organisations and Charitable Trusts\u003c\/strong\u003e navigating the registration, approval, accumulation, and audit form requirements under sections 332 and 354\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAppellate Practitioners\u003c\/strong\u003e handling proceedings before JCIT(A), CIT(A), ITAT, and High Courts, as well as Dispute Resolution Committee and advance ruling applications\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eTax Officials and Administrators\u003c\/strong\u003e seeking to understand prescribed form requirements and the CBDT's own interpretive position on those forms\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eIT and Compliance Teams \u003c\/strong\u003eimplementing the new e-filing system, for whom the guidance's documentation of smart form changes, auto-population logic, API integrations, and UDIN requirements is directly operational\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe Present Publication is the 2026 Edition, edited by Taxmann’s Editorial Board, with the following noteworthy features:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eCBDT Guidance as Primary Authority\u003c\/strong\u003e] Every guidance note reproduced is CBDT-issued—not a practitioner's interpretation. Where a professional has relied on this guidance in completing a prescribed form, that reliance carries formal weight in compliance and penalty proceedings\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eDual Statutory Cross-Reference Throughout\u003c\/strong\u003e] Every form entry carries an explicit footnote cross-referencing its predecessor form under the 1962 Rules and mapping the governing section from the Income-tax Act 1961 to its equivalent in the Income-tax Act 2025\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eStandardised Guidance Architecture\u003c\/strong\u003e] Every form in the volume follows a consistent internal structure:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePurpose — What the form accomplishes and which statutory provision it serves\u003c\/li\u003e\n\u003cli\u003eWho Should File — Eligible\/obligated categories of taxpayers\u003c\/li\u003e\n\u003cli\u003eFrequency and Due Dates — Filing calendar, including quarter-wise tables where applicable\u003c\/li\u003e\n\u003cli\u003eStructure of the Form — Part-by-part breakdown of what information is required and why\u003c\/li\u003e\n\u003cli\u003eFiling Method — Online-only, DSC or EVC, UDIN requirements for accountant certificates\u003c\/li\u003e\n\u003cli\u003eHistorical Filing Count — Actual filing volume data from prior years\u003c\/li\u003e\n\u003cli\u003eChanges Proposed — Qualitative explanation of what has changed from the predecessor form\u003c\/li\u003e\n\u003cli\u003eFAQs — Numbered Q\u0026amp;A covering mandatory filing, revision eligibility, consequences of non-filing, document requirements, and common errors\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e[\u003cstrong\u003eSubstantive Guidance Depth\u003c\/strong\u003e] The guidance is not perfunctory. For complex forms, it runs to multiple pages of substantive analysis. This is practical, deployment-ready material\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eSmart Form Transition Documentation\u003c\/strong\u003e] The guidance systematically documents the shift from the old form architecture to the new digital framework—including auto-population of taxpayer master data, real-time field validations, dropdown-based category selection, API integrations, UDIN linkage for accountant certificates, and the replacement of 'Assessment Year\/Financial Year\/Previous Year' with 'Tax Year' throughout. These changes are documented form-by-form, making the guidance equally useful for the IT teams implementing the new e-filing system\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe 863 pages cover the complete form set across eight functional domains:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eSource Taxation (TDS\/TCS)\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eQuarterly Salary TDS Statement — Form 138 (successor to Form 24Q)\u003c\/li\u003e\n\u003cli\u003eQuarterly Non-Salary Domestic TDS Statement — Form 140 (successor to Form 26Q)\u003c\/li\u003e\n\u003cli\u003eQuarterly Non-Resident TDS Statement — Form 144 (successor to Form 27Q)\u003c\/li\u003e\n\u003cli\u003eQuarterly Virtual Digital Asset TDS Statement — Form 142\u003c\/li\u003e\n\u003cli\u003eQuarterly TCS Statement — Form 143 (successor to Form 27EQ)\u003c\/li\u003e\n\u003cli\u003eTDS\/TCS Certificates — Forms 130–133\u003c\/li\u003e\n\u003cli\u003eGovernment Book-Adjustment TDS\/TCS Statement — Form 137 (successor to Form 24G)\u003c\/li\u003e\n\u003cli\u003eChallan-Cum-Statement — Form 141\u003c\/li\u003e\n\u003cli\u003eIFSC Unit Remittance Statement — Form 148\u003c\/li\u003e\n\u003cli\u003eAccountant Certificates to Avoid Deductor-in-Default Classification — Forms 149–150\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eInternational Taxation and Transfer Pricing\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eTP Audit Report for International and Specified Domestic Transactions — Form 48 (successor to Form 3CEB); receives the most detailed guidance in the volume, including full method-wise ALP computation illustrations for all five TP methods\u003c\/li\u003e\n\u003cli\u003eSafe Harbour Application — Form 49\u003c\/li\u003e\n\u003cli\u003ePre-filing Consultation Application — Form 50\u003c\/li\u003e\n\u003cli\u003eAPA Application, Annual Compliance Report, and Renewal — Forms 51–54\u003c\/li\u003e\n\u003cli\u003eMAP Invocation — Form 55\u003c\/li\u003e\n\u003cli\u003eCbCR Constituent Entity Information, Designated Entity Intimation, and Parent Entity Report Under Section 511 — Forms 56–60\u003c\/li\u003e\n\u003cli\u003eNon-Resident Payment Information and Accountant Certificate (Functional Equivalents of Forms 15CA and 15CB) — Forms 145–146\u003c\/li\u003e\n\u003cli\u003eRoyalty and FTS Audit Report for Non-Residents — Form 24\u003c\/li\u003e\n\u003cli\u003eCertificate of Residence for Treaty Purposes — Forms 42–43\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eNon-Profit Organisations and Charitable Trusts\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eProvisional Registration and Approval Application — Form 104\u003c\/li\u003e\n\u003cli\u003eRegular Registration under Section 332 and Approval under Section 354 — Form 105; guidance covers six distinct re-registration scenarios and the new 10-year registration window for smaller NPOs under the Income-tax Act 2025\u003c\/li\u003e\n\u003cli\u003eProvisional Registration and Approval Orders, Including Rejection — Form 106\u003c\/li\u003e\n\u003cli\u003eRegular Registration\/Approval Grant, Rejection, and Cancellation Orders — Form 107\u003c\/li\u003e\n\u003cli\u003eOption for Application of Income for Charitable or Religious Purposes — Form 108\u003c\/li\u003e\n\u003cli\u003eIncome Accumulation Statement under Section 342(1) — Form 109\u003c\/li\u003e\n\u003cli\u003eChange-of-Purpose Application for Accumulated Income — Form 110\u003c\/li\u003e\n\u003cli\u003eNPO Audit Report under Section 348 — Form 112\u003c\/li\u003e\n\u003cli\u003eDonee Statement and Donation Certificate under Section 354 — Forms 113–114\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eSpecial Regimes\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eTonnage Tax Option\/Renewal Application and Audit Report — Forms 80–81\u003c\/li\u003e\n\u003cli\u003eSEZ Unit Deduction Particulars under Section 144 — Form 33\u003c\/li\u003e\n\u003cli\u003eAdditional Employee Cost Deduction Report — Form 34\u003c\/li\u003e\n\u003cli\u003eOBU and IFSC Income Deduction Report — Form 35\u003c\/li\u003e\n\u003cli\u003eSpecified Fund Concessional Taxation Statement and OBU Investment Division Certifications — Forms 68–71\u003c\/li\u003e\n\u003cli\u003eIncome Statements for Securitisation Trusts, VCCs\/VCFs, Business Trusts, and Investment Funds (Both Entity-Level and Investor-Level) — Forms 72–79\u003c\/li\u003e\n\u003cli\u003ePatent Royalty Taxation Option — Form 65\u003c\/li\u003e\n\u003cli\u003eMAT Book Profit Computation Report — Form 66\u003c\/li\u003e\n\u003cli\u003eAMT Adjusted Total Income Computation Report — Form 67\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eScientific Research and Investment Incentives\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eZero Coupon Bond Notification Application and Annual Compliance Certification — Forms 2–3\u003c\/li\u003e\n\u003cli\u003ePreliminary Expense Statement and Audit Report — Forms 5–6\u003c\/li\u003e\n\u003cli\u003eApproval, Order, Receipt, and Reporting Chain for CBDT-Approved Scientific Research Programmes Under Section 45(3)(C) — Forms 7–10\u003c\/li\u003e\n\u003cli\u003eIn-House R\u0026amp;D Facility Agreement, Accountant Report, and Approval Order — Forms 11–14\u003c\/li\u003e\n\u003cli\u003eResearch Institution Donation Statement, Certificate, and Approval Forms — Forms 15–17\u003c\/li\u003e\n\u003cli\u003eAffordable Housing Project Notification — Form 18\u003c\/li\u003e\n\u003cli\u003eSemiconductor Wafer Fabrication Unit Notification — Form 19\u003c\/li\u003e\n\u003cli\u003eAgricultural Extension Project Approval and Notification — Forms 20–21\u003c\/li\u003e\n\u003cli\u003eSkill Development Project Approval and Notification — Forms 22–23\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eAppellate and Dispute Resolution\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eAppeal To JCIT(A) or CIT(A) — Form 99\u003c\/li\u003e\n\u003cli\u003eAudit Report and Inventory Valuation Report under Section 268(5) — Forms 100–101\u003c\/li\u003e\n\u003cli\u003eITAT Appeal Form and Memorandum of Cross-Objections — Forms 115–116\u003c\/li\u003e\n\u003cli\u003eIdentical Question of Law Declaration and Appeal Deferment Application — Forms 117–118\u003c\/li\u003e\n\u003cli\u003eDispute Resolution Committee Application — Form 119\u003c\/li\u003e\n\u003cli\u003eAdvance Ruling Application — Form 120\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eNon-Resident and Foreign Income\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eStatement of Foreign Income and Foreign Tax Credit — Form 44\u003c\/li\u003e\n\u003cli\u003eFTC Dispute Intimation — Form 45\u003c\/li\u003e\n\u003cli\u003eRelief on Arrear Salary, Gratuity, Retrenchment Compensation, and Pension Commutation — Form 39\u003c\/li\u003e\n\u003cli\u003eRetirement Benefit Account Taxation Option — Form 40\u003c\/li\u003e\n\u003cli\u003eTreaty Information Under Section 159(8) — Form 41\u003c\/li\u003e\n\u003cli\u003eNon-Domiciled Person Undertakings, No-Objection Certificate, and Clearance Certificate — Forms 154–159\u003c\/li\u003e\n\u003cli\u003eAnnual Statement under Section 505 — Form 162\u003c\/li\u003e\n\u003cli\u003eInformation and Documents for Indian Concerns Under Section 506 — Form 163\u003c\/li\u003e\n\u003cli\u003eFilm Production and Specified Activity Statement Under Section 507 — Form 164\u003c\/li\u003e\n\u003cli\u003eAnnual Information Statement — Form 168\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eRegistration and Administration\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePAN Allotment for All Four Taxpayer Categories (Indian Individuals, Indian Entities, Foreign Individuals, Foreign Entities) — Forms 93–96\u003c\/li\u003e\n\u003cli\u003eTAN Allotment — Forms 134–135\u003c\/li\u003e\n\u003cli\u003eAccounts Office Identification Number (AIN) Application — Form 136\u003c\/li\u003e\n\u003cli\u003eIncome-Tax Practitioner Registration — Form 171\u003c\/li\u003e\n\u003cli\u003eProvident Fund Subscriber Account Maintenance and Recognition Application — Forms 185–186\u003c\/li\u003e\n\u003cli\u003eSuperannuation Fund and Gratuity Fund Approval Application — Form 188\u003c\/li\u003e\n\u003cli\u003eAppeal Against Fund De-Recognition or Approval Withdrawal — Form 187\u003c\/li\u003e\n\u003cli\u003ePublic Company Issue Approval and Mutual Fund Approval under Schedule XV — Forms 189–190\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eEvery form entry functions as a self-contained compliance dossier, uniformly structured across all 167 forms in the volume. Each entry contains:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003ePredecessor Form Identity\u003c\/strong\u003e — Explicit cross-reference to the corresponding form under the 1962 Rules\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eGoverning Rule\u003c\/strong\u003e — The specific rule under the Income-tax Rules 2026\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eApplicable Section\u003c\/strong\u003e — Mapped to the Income-tax Act 2025\u003c\/li\u003e\n\u003cli\u003eFiling Calendar — Frequency, due dates, and quarter-wise tables where applicable\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003ePart-By-Part Form Breakdown\u003c\/strong\u003e — Field-level explanation of what information is required and why\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eFAQ Set\u003c\/strong\u003e — Numbered Q\u0026amp;A covering mandatory filing status, revision eligibility, consequences of non-filing, document requirements, and common errors\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChanges From Predecessor Form\u003c\/strong\u003e — Explicit documentation of what has been added, modified, or removed relative to the old form\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":59258092716113,"sku":null,"price":597.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_686e7a07-8c6d-4245-8d98-db8cba450d64.jpg?v=1774958794","url":"https:\/\/buytestseries.in\/products\/cbdts-faqs-and-guidance-notes-on-forms-prescribed-under-income-tax-rules-2026-by-taxmann","provider":"BuyTestSeries.in","version":"1.0","type":"link"}