Form No. 182 is a prescribed audit report required to be furnished under Rule 290 and Section 48 read with paragraph 2 of Schedule IX of the Income tax Act, 2025. It is used for certifying the deduction claimed by an assessee engaged in the business of growing and manufacturing tea, coffee, or rubber in India.

It allows taxpayers to verify previously filed but unverified ITRs (pending for processing/verification for certain assessment years) within a specified extended time, so that such returns can be treated as valid and processed under the Income Tax Act.

FN 181 is an audit report required to be furnished digitally/electronically in the case of an electoral trust as defined in Schedule-VIII[Table Sl.No.2] of the IT Act,2025 whose income in the form of voluntary contribution received is not required to be included in the total income of such electoral trust.

Form 180 is prescribed for making an application by an employee welfare fund (i.e. a fund established for notified purposes for the welfare of employees or their dependents) to seek approval of the competent authority (i.e. the Principal CIT/CIT having jurisdiction). Such fund is required to be constituted as a Trust, with the employees being members thereof. This approval grants the fund a pass-through status under the Income-tax Act, meaning that income generated by the fund can be passed to the investors/members without the fund itself being taxed, subject to specific conditions.

Form 173 gives details that enables Assessing Offers to verify whether eligibility conditions have been fulfilled or not for an investment fund to claim no business connection in India under Section 9A of the IT Act, 1961(now section 9(12) read with Schedule I of the Income-tax Act, 2025).

Form 172 is report by Accountant regarding the conditions fulfilled for an investment fund with respect to fund manager to claim no business connection in India under section 9(12) of the Income-tax Act, 2025). This form is prescribed under Rule 274(7) of Income-tax Rules, 2026.

Form 171 is the prescribed application form for seeking registration as an Authorised Income-tax Practitioner under section 515 of the Income-tax Act 2025 . It is required to be submitted to the jurisdictional Chief Commissioner or Commissioner of Income-tax.

AIS stands for Annual Information Statement. It is a statement available on the Income-tax Department’s website that shows the financial transactions linked to PAN of taxpayer for a particular financial year. These details are reported to the department by banks, employers, mutual fund companies, stock brokers, property registrars, and other institutions. In simple words, AIS is a yearly record of what different organizations have informed the tax department about the taxpayer’s income and major financial activities.

. Form 164 is a mandatory annual statement to be filed under section 507 of the Income-tax Act, 2025 by every person engaged in: • Production of a cinematograph film, or • Any specified activity such as event management, sports events, documentary production, OTT/TV program production, performing arts, or any similar notified activity.

It provides relaxation in deadlines for filing ITRs and tax audit reports to ease compliance for taxpayers and professionals, mainly due to administrative or COVID-related disruptions, ensuring timely yet flexible filing under the Income Tax Act.

Form No. 163 is for reporting indirect transfers of assets located in India. It is required under Section 506 of the Income Tax Act, 2025.

Form 162 serves as an annual statement mandated under Section 505 of the Income Tax Act, 2025, for non-resident entities maintaining a liaison office in India. It is to be filed under Rule 234. The form provides detailed information about the activities and operations of the liaison office during a specific financial year.

Form 161 is an application prescribed under section 440(2) of the Income-tax Act, 2025 for seeking immunity from imposition of penalty under section 439 and initiation of prosecution under sections 478 or 479, in cases of under-reporting or misreporting of income, after receipt of an assessment or reassessment order, subject to fulfilment of prescribed conditions.

Form 160 is an application prescribed for seeking refund of tax deducted at source and paid to the credit of the Central Government in cases where no tax was required to be deducted on the relevant income or transaction, as provided under section 434 of the Income-tax Act.

Form 159 is Tax Clearance Certificate issued by the Assessing Officer in response to application made in Form 158

It clarifies the tax exemption conditions for life insurance maturity proceeds, especially for policies where premium exceeds the prescribed limit, ensuring proper interpretation of when the proceeds remain exempt or become taxable.

It explains how the MFN clause should be applied, meaning that if India later signs a DTAA with a third country offering a lower tax rate or more beneficial terms, those benefits may automatically extend to earlier treaty partners, subject to specific conditions and formal notification.

Form 158 is application filed for Tax Clearance Certificate by persons required by the Assessing Officer to take clearance before leaving India under section 420(5) of the Income-tax Act, 2025.

Form for furnishing the certificate under section 420(4) of the Act

Form 156 is an undertaking to be furnished by persons domiciled in India leaving India. It is to be filed at time of departure.