Central Board of Direct Taxes, e-Filing Project

1 Central Board of Direct Taxes, e-Filing Project Forms - Instruction Document Directorate of Income Tax (Systems). E-2, Centre, Ground Floor Jhandewalan Extension New Delhi 110055. CBDT_e-Filing_Forms_Instructions Contents 1 Purpose .. 3. 2 User Type-wise Forms details .. 3. Forms applicable for Individuals .. 3. Forms applicable for HUF .. 9. Forms applicable for Firm .. 14. Forms applicable for Company .. 21. Forms applicable for AOP/BOI/Trust/AJP/LA .. 30. Forms applicable for Tax Deductor & Tax Collector .. 37. Forms applicable for External Agency .. 39. 3 How to access the Forms .. 39. ONLINE Forms .. 39. OFFLINE Forms .. 40. 4 Standard Formats & Features .. 40. Facility to Import 40. Option 1 Import CSV .. 40. Option 2 Fill Data .. 41. Save draft .. 41. Open .. 41. Preview .. 41. Confidential Page 2.

2 CBDT_e-Filing_Forms_Instructions 1 Purpose The purpose of this document is to guide the assessees on How to fill the data in Forms other than ITR (Income Tax Return) which are made available in e-Filing portal. 2 User Type-wise Forms details The applicable Form(s) to a particular assessee can be identified based on the status of such assessee. The details like Form Name, Description, Online/Offline, Due date for submission and Mandatory DSC/EVC are mentioned in below tables. Forms applicable for Individuals The Forms applicable for Individual users are as follows. Due Date for DSC/EVC. Form Description Online Offline Submission Mandatory 1 Form 1 Statement of Specified YES YES 30th June of DSC or EVC. (Equalisation Services - Equalisation immediately is levy) levy Rules, 2016 following Financial mandatory Year 2 Form 3 Appeal to the YES NO 30 days from the DSC or EVC.

3 (Equalisation Commissioner of date of receipt of is levy) Income-tax (Appeals)- the order of the mandatory Equalisation levy Rules, 2016. 3 Form 3AC Audit report under YES NO Form is to be filed DSC is section 33AB(2) along with return of mandatory income [Due date specified u/s 139(1)]. 4 Form 3AD Audit Report under YES NO Form is to be filed DSC is section 33 ABA(2) along with return of mandatory income [Due date specified u/s 139(1)]. 5 Form 3AE Audit report under YES NO Form is to be filed DSC is section 35D(4)/35E(6) along with return of mandatory of the Income-tax Act, income 1961 [Due date specified u/s 139(1)]. 6 Form 3CA- Audit report under NO YES 30th September of DSC is 3CD section 44AB of the the Assessment mandatory Income-tax Act,1961 Year in a case where the accounts of the business or profession of a person have been audited under any other law Confidential Page 3.

4 CBDT_e-Filing_Forms_Instructions 7 Form 3CB- Audit report under NO YES 30th September of DSC is 3CD section 44AB of the the Assessment mandatory Income-tax Act,1961, Year in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G. 8 Form 3CE Audit Report under YES NO Form is to be filed DSC is sub-section (2) of along with return of mandatory section 44DA of the income Income-tax Act, 1961 [Due date specified u/s 139(1)]. 9 Form 3 CEA Report of an YES NO Form is to be filed DSC is accountant to be along with return of mandatory furnished by an income assessee under sub- [Due date specified section (3) of section u/s 139(1)]. 50B of the Income-tax Act, 1961 relating to computation of capital gains in case of slump sale 10 Form 3 CEB Report from an NO YES 30th November of DSC is accountant to be the Assessment mandatory furnished under Year section 92E relating to international transaction(s) and specified domestic transaction(s).

5 11 Form 3 CEJ Report from an YES NO 30th day of DSC is accountant to be November of AY mandatory furnished for purposes of section 9A relating to arm's length price in respect of the remuneration paid by an eligible investment fund to the fund manager 12 Form 3 CEK Annual Statement YES NO Within 90 days DSC is under section 9A of from the end of the mandatory the Income-tax Act, Financial Year 1961. 13 Form 3 CFA Form for Opting for YES NO As specified u/s DSC or EVC. taxation of income by 139(1) is way of royalty in mandatory respect of Patent Confidential Page 4. CBDT_e-Filing_Forms_Instructions 14 Form 6B Audit report under NO YES 180 days from the DSC is section 142(2A) of the date on which mandatory Income-tax Act, 1961 direction u/s 142(2A). 15 Form 8 Declaration under YES NO Not Applicable No section 158A(1) of the Income-tax Act, 1961.

6 To be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court 16 Form 9 Application for grant YES NO Not Applicable No of approval or continuance thereof to a fund under section 10(23 AAA) of the Income-tax Act, 1961. 17 Form 9A Application for YES NO As specified u/s DSC or EVC. exercise of option 139(1) is under clause (2) of mandatory the Explanation to sub-section (1) of section 11 of the Income-tax Act, 1961. 18 Form 10 Statement to be YES NO As specified u/s DSC or EVC. furnished to the 139(1) is Assessing mandatory Officer/Prescribed Authority under sub- section (2) of section 11 of the Incomer-tax Act, 1961. 19 Form 10A Application for YES NO Not Applicable No registration of charitable or religious trust or institution under clause (aa) of sub-section (1) of section 12A of the Income-tax Act, 1961.

7 20 Form 10B Audit report under NO YES Form is to be filed DSC is section 12A(b) of the along with return of mandatory Income-tax Act, 1961, income in the case of [Due date specified charitable or religious u/s 139(1)]. trusts or institutions Confidential Page 5. CBDT_e-Filing_Forms_Instructions 21 Form 10BA Declaration to be filed YES NO Form is to be filed No by the assessee along with return of claiming deduction income under section 80GG [Due date specified u/s 139(1)]. 22 Form 10BB Audit report under NO YES Form is to be filed DSC is section 10(23C) of the along with return of mandatory Income Tax Act, 1961 income in the case of any [Due date specified fund or trust or u/s 139(1)]. institution or any university etc. referred to in sub- clause (iv) or sub- clause (v) or sub- clause (vi) or sub- clause (via) of section 10(23C).

8 23 Form 10 CCB Audit report under YES NO Form is to be filed DSC is sections 80-I(7)/80- along with return of mandatory IA(7)/80-IB/80-IC income [Due date specified u/s 139(1)]. 24 Form Audit report under YES NO Form is to be filed DSC is 10 CCBBA section 80-ID(3)(iv) along with return of mandatory income [Due date specified u/s 139(1)]. 25 Form 10 CCBC Audit report under YES NO Form is to be filed DSC is section 80-IB(11B) along with return of mandatory income [Due date specified u/s 139(1)]. 26 Form Report of accountant YES NO Form is to be filed DSC is 10 CCBD under section 80- along with return of mandatory IB(11C) income [Due date specified u/s 139(1)]. 27 Form 10 CCC Certificate under sub- YES NO Form is to be filed DSC is rule (3) of rule 18 BBE along with return of mandatory of the Income-tax income Rules, 1962 [Due date specified u/s 139(1)].

9 28 Form 10 CCD Certificate under sub- YES NO Form is to be filed No section (3) of section along with return of 80 QQB for Authors of income certain books in [Due date specified receipt of Royalty u/s 139(1)]. income, etc. Confidential Page 6. CBDT_e-Filing_Forms_Instructions 29 Form 10 CCE Certificate under sub- YES NO Form is to be filed No section (2) of section along with return of 80 RRB for Patentees income in receipt of royalty [Due date specified income, etc. u/s 139(1)]. 30 Form 10DA Report under section YES NO Form is to be filed DSC is 80 JJAA of the Income- along with return of mandatory tax Act, 1961 income [Due date specified u/s 139(1)]. 31 Form 10E Form for furnishing YES NO Form is to be filed No particulars of income along with return of u/s 192(2A) for the income year ending 31st [Due date specified March, for claiming u/s 139(1)].

10 Relief u/s 89(1) by a Government servant /an employee in a company, co- operative society, local authority, university, institution, association/body 32 Form 10G Application for grant YES NO No time limit has No of approval or been prescribed continuance thereof to institution or fund under section 80G(5)(vi) of the Income-tax Act, 1961. 33 Form 10H Certificate of foreign YES NO Form is to be filed No inward remittance along with return of income [Due date specified u/s 139(1)]. 34 Form 15CA Information to be YES YES No time limit has Yes if DSC. furnished for been prescribed is payments to a non- registered resident not being a in e-Filing company, or to a portal. foreign company 35 Form 15CB Certificate of an NO YES No time limit has DSC is accountant been prescribed mandatory 36 Form 15CC Quarterly statement NO YES Within 15 days DSC is to be furnished by an from the end of the mandatory authorised dealer in quarter respect of remittances made for the quarter of a Financial Year Confidential Page 7.