139(4A) – 
Income derived from Property held under Trust wholly / in part for charitable or religious purposes

139(4B) –
Chief Executive Officer of every Political Party

139(4C) – 
Various entities like Research Association, News Agency, etc. mentioned in Section 10

139(4D) –
University, College or other Institution referred in Section 35

Form 26 AS

 AIS  (Annual information Statement)

Provided by:

Income Tax Department (It is available on e-Filing Portal:

Login > e-File > Income Tax Return > View Form 26AS)

Details provided in the form:

Tax Deducted / Collected at Source.

Provided by:

Income Tax Department (It can be accessed after logging on to Income Tax e-Filing portal)

 Go to e-filing portal > login > AIS

Details provided in the form:

• Tax Deducted / Collected at Source
• SFT Information
• Payment of taxes
• Demand / Refund

Other information (like Pending/Completed proceedings, GST Information, Information received from foreign government etc)

Provided by

Details provided in the form

Taxpayer who is required to get their accounts audited by an Accountant u/s 44AB. To be furnished  one month before the due date for furnishing the return of income under sub-section (1) of section 139.

Report of Audit of Accounts and Statement of Particulars required to be furnished u/s 44AB of the Income Tax Act, 1961 

Submitted by

Details provided in the form

Taxpayer who is required to get his accounts audited by an Accountant u/s 44AB. To be furnished one month before the due date for furnishing the return of income under sub-section (1) of section 139.

Report of Audit of Accounts and Statement of Particulars required to be furnished u/s 44AB of the Income Tax Act, 1961 

Submitted by

Audit Report in Form 10 B

Taxpayer who is required to obtain a report from an Accountant u/s 12A(1)(b) or u/s 10(23C) of the Income Tax Act, 1961, in the case of charitable or religious trusts or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of Section 10(23C)

• If the total income of the trust or institution exceeds Rs.5 crore during the previous fiscal year.
• In case a trust or institution receives any amount of foreign contribution. Even if the institution is not registered under section 12A or approved under section 10(23C), they must file form 10B.
• In case any institution or trust has used any amount of its income outside India in the previous year.

Audit Report in Form 10 BB:

For all the other cases, Form 10BB shall be applicable.

Declaration Provided by

 Form 10-IEA

Taxpayer to Department

As the new regime has been made the default regime from FY 2023-24, the taxpayers who want to opt for paying taxes under the old regime have to file Form 10-IEA. This form is to be filed by taxpayers having income from business or profession.

Form 10-IFA

The Finance Act 2023 introduced a new tax scheme under section 115BAE for the resident co-operative societies engaged in the manufacturing or production of an article or thing. If a co-operative society opts for this scheme, then income will be taxable at a concessional rate. The resident co-operative society can exercise the option under section 115BAE(5) by furnishing Form No. 10-IFA

Submitted by

Details provided in the form

Charitable or religious trust or institution or association

Statement furnished towards accumulation or setting apart of income by a charitable or religious trust or institution or association towards specific purpose. To be furnished at least two months prior to the due date for furnishing of return specified  under section 139(1).

Submitted by

Details provided in the form

Charitable or religious Trust or institution or association or company

Application for registration or provisional registration or intimation or approval or provisional approval of charitable or religious trust or institution or association

Submitted by

Details provided in the form

Charitable or religious Trust

Statement towards particulars of donation received for a particular FY. To be furnished on or before 31st May of the FY immediately following the FY in which the donation is received

Submitted by

Details provided in the form

Charitable or religious trust

Application furnished for exercise of option under clause (2) of explanation to Section 11(1) where application of income falls short of 85% due to non-receipt and needs to be applied during the previous year in which it is received. The form shall be furnished before the expiry of time allowed u/s 139(1) for furnishing the return of income of the relevant Assessment Year.

Provided by

Details provided in the form

Deductor to Deductee

Form 16A is a Tax Deducted at Source (TDS) Certificate issued quarterly that captures the amount of TDS, Nature of Payments and the TDS payments deposited with the Income Tax Department

Share determined

Where income of none of the members exceeds the maximum amount, which is not chargeable to income tax (i.e., basic exemption limit), income of AOP / BOI shall be taxable at a rate applicable to an individual.

Income of AOP is assessed at Maximum Marginal Rate where income of any member of AOP / BOI exceeds the maximum amount which is not chargeable to income tax (i.e., basic exemption limit).

But if total income of any member of AOP / BOI is taxable at a rate higher than Maximum Marginal Rate, then income of AOP / BOI shall be chargeable to tax as follows:

• Portion of income attributable to such member shall be taxable at such high rate as applicable to that member
• Balance portion of income shall be taxable at the Maximum Marginal Rate of tax (i.e., 30% plus surcharge and HEC as applicable)

Share of profits received by members is exempt in the hands of the members

Share indeterminate or unknown

Income is assessed at Maximum Marginal Rate. However, if total income of any member is assessed at a rate higher than Maximum Marginal Rate, income of AOP / BOI is assessed at that higher rate

The share of income is exempt in the hands of the member

Research Association or University, College or other Institution for:

• Scientific Research
• Social Science or Statistical Research

Association or Institution for:

• Rural Development
• Conservation of Natural Resources or for afforestation 

PSU or Local Authority or an Association or Institution approved by the National Committee for carrying out any eligible project

Funds notified by Central Government for:

• Afforestation
• Rural Development

National Urban Poverty Eradication Fund as set up and notified by Central Government

Industrial Undertaking including an SSI in J&K

Commercial Production and Refining of Mineral Oil

Processing, Preservation and Packaging of Fruits or Vegetables, Meat and Meat Products or Poultry or Marine or Dairy Products; Integrated Business of Handling, Storage and Transportation of Food Grains;

(subject to certain conditions)