whatsappFORM NO.1
Statement of Specified Services [Equalisation levy Rules, 2016]
Other than basic Income tax Return forms ( ITR 1 / 2 / 3 / 4 / 5 / 6 / 7 ) and Forms for Audit Reports (Form 3CA-3CB/CD, 10B, 3CEB), the Income tax Department has notified various "other Income tax Forms" for different purposes, which are required to be filed mandatorily, if applicable.
At present, maximum forms can be filed / submitted online through e-filing portal of Income tax Department (www.incometaxindiaefiling.gov.in) except some of the forms which are still required to be filed with the Income tax Department in Physical Form. Easethebiz.com provide hassle free service of e-filing of all the Income tax Forms.
| S.No. | Form | Description | Due Date | Consequences |
|---|---|---|---|---|
| 1 - | Form No. : 10A | Application for registration of charitable or religious trust or institution under section 12A(1)(aa) of the Income-tax Act, 1961 | Within 1 year from the date of the creation (Can be filed later also) | Institution will not be able to get tax exemptions unless registered under section 12A |
| 2 - | Form 10BA | Declaration under section 80GG (for claiming house rent deduction) | At the time of filing of Return | House rent deduction will not be available if not filed . |
| 3 - | Form 10E | Form for Relief under section 89 (relief for salary arrears ) | At the time of filing of Return | Relief will not be available |
| 4 - | Form No. : 10G | Application for registration of charitable or religious trust or institution under section 80G of the Income-tax Act, 1961 | At the option of the trust / institution | Donations or other benefits may not be given to the trust / institution |
| 5 - | Form No. : 15CA | Information to be furnished for payments, chargeable to tax, to a non-resident not being a company, or to a foreign company | At the time of Remittance | Penalty of Rs. 1 lakh for each default of non-filing for forms 15CA will be applicable |
| 6 - | Form No. : 15CB | Certificate of an accountant | At the time of Remittance | Penalty of Rs. 1 lakh for each default of non-filing for forms 15CA will be applicable |
| 7 - | Form No. : 15G | Declaration under sub-sections (1) and (1A) of section 197A of the Income-tax Act, 1961, to be made by an individual or a person (not being a company or a firm) claiming certain receipts without deduction of tax | To be filed with the deductor in the first month of every Financial year | Deductor will deduct Tax at the applicable rates even is not required. |
| 8 - | Form No. : 15H | Declaration under sub-section (1C) of section 197A of the Income-tax Act, 1961, to be made by an individual who is of the age of sixty years or more claiming certain receipts without deduction of tax | To be filed with the deductor in the first month of every Financial year | Deductor will deduct Tax at the applicable rates even is not required. |
| 9 - | Form No. : 16 / 16A | Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source | By 15th day of June of the financial year immediately following the financial year | a sum of one hundred rupees] for every day during which the failure continues |
| 10 - | Form No. : 35 | Appeal to the Commissioner of Income-tax (Appeals) | Within 30 days of receipt of Order | Appeal may be rejected if condonation for delay not accepted |
| 11 - | Form No. : 36 | Form of appeal to the Appellate Tribunal | Within 60 days of receipt of Order | Appeal may be rejected if condonation for delay not accepted |
| 12 - | Form No. : 60 | Form of declaration to be filed by a person who does not have a permanent account number and who enters into any transaction specified in rule 114B | At the time of executing transaction | Failure to comply with PAN provisions may attract a penalty of INR 10,000/-' However false declaration will lead to Imprisonment between 3M TO 2Y with fine and if amount involved greater than Rs 25 lakhs, imprisonment between 6M to 7Y with a fine |
| 13 - | Form No. : 61A | Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961 | on or before the 31st May | INR 1000 for every day during which the failure continues |