List of Forms under TDS and TCS under income tax
| Forms | Rule/section | Purpose |
| Form 10E | R-21AA | Furnishing particulars of income u/s 192(2A) for claiming relief u/s 89(1) |
| Form 10F | R-21AB | For the purposes of section 90(5) and section 90A(5), the information shall be provided by non-resident assessee in Form No. 10F for claiming benefit of treaty etc. |
| Form 10FA | R-21AB | Application for tax residency certificate(TRC) |
| Form 10FB | R-21AB | TRC issued to resident of India |
| Form 12B | R-26A | Particulars of salary income and TDS from previous employer to current employer |
| Form 12BA | R-26A(2)(b) | Details of perquisite and TDS there on |
| From 12 BB | R-26C | For furnishing of evidence of claims by employee for deduction in respect of HRA claim, interest claim under house property income or deduction under chapter VI-A for computation of tax to be deducted under section 192.. Effective from first of June 2016 |
| Form 13 | R- 28 | Making application for deduction of TDS at lower rate or no deduction of TDS |
| Form 15C | R-29B | Application for getting certificate for receipts without TDS by non-resident banking company through branch in India |
| Form 15CA* | R-37BB | Information by Deductor/payer making payment to non-resident under section 195(6) |
| Form 15CB* | R-37BB | Certificate from CA in respect of payment to non-resident under section 195(6) |
| Form 15 CC* | R-37 BB | The authorised dealer shall furnish a quarterly statement for each quarter of the financial year in Form No.15CC to the Principal Director General of Income-tax (Systems) or the person authorised by the Principal Director General of Income-tax (Systems) electronically under digital signature |
| Form 15D | R-29B | Application for getting certificate for receipts without TDS by non-resident carry on business or profession through branch in India |
| Form 15G* | R-29C | Declaration for getting receipts without TDS by individual |
| Form 15H* | R-29C | Declaration by senior citizen or any other person other than firm & company for getting receipts without TDS |
| Form 16 | R-31 | TDS and salary certificate on salary income |
| Form 16A | R-31 | TDS certificate other than salary |
| Form 16B | R-31(3A) | TDS certificate for deduction of tax under section 194-IA within 15 days from the due date for furnishing the challan-cum-statement in Form No. 26QB |
| Form 16C | R-31(3B) | Certificate of deduction of tax at source where tax deducted under section 194-IB on rent exceeding ₹ 50000/ in a month or part of month ( where deductor is not subject to tax audit otherwise TDS u/s 194-I) payee within 15 days from the due date for furnishing the challan-cum-statement in Form No.26QC. |
| Form 16D | R-31(3C) | deduction of tax under section 194M on payment to contractor, commission or brokerage, fee for professional or technical services exceeding ₹ 50 lakh by individual or HUF ( other than subject to tax audit otherwise TDS u/s 194C, 194H, 194J respectively) |
| Form 22 | R-33 | Form of statement of TDS from contribution re-paid to employees by trustee of approved superannuation fund |
| Form 24G | R-30 | Statement by pay and account officer / DDO / treasury officer to DG (system) or his agent related to TDS/TCS deposit without challan within 10 days end of month. |
| Form 24Q | R-31A | Quarterly TDS statement of salary |
| Form 26A | R-31ACB | Form for furnishing certificate of accountant from deductee when deductor fails to deduct and pay TDS but deductee has already offered such income in ITR and paid tax thereon to avoid no double tax on same income under the first proviso to sub-section (1) of section 201 |
| Form 26AS | R-31AB | Annual statement of TDS/TCS by DG (system) |
| Form 26B | R-31A(5) | TDS refund application by deductor |
| Form 26Q | R-31A | Quarterly TDS statement in other cases |
| Form 26QA | R-31AC | Maintenance of details of time deposit by branch of banking company |
| Form 26QAA | R-31ACA | Quarterly return by banking company in respect of time deposit under section 206A |
| Form 26QB | Rule 31(3A) and 31A and sec194IA | challan-cum-statement for payment of tax deducted on sale of immovable property u/s 194IA. |
| Form 26QC | Rule 31(3B) and 31A and sec194IB | challan-cum-statement for payment of tax deducted on rent exceeding ₹ 50000/- in a month or part of month u/s 194IB ( where deductor is not subject to tax audit otherwise TDS u/s 194-I) |
| Form 26QD | Rule 31(3C) and 31A and sec194M | challan-cum-statement for payment of tax deduction of tax under section 194M on payment to contractor, commission or brokerage, fee for professional or technical services exceeding ₹ 50 lakh by individual or HUF ( other than subject to tax audit otherwise TDS u/s 194C, 194H, 194J respectively) |
| Form 27A | R-31A | Verification statement |
| Form 27B | R-31A | Form for furnishing information with the statement of collection of tax at source filed on computer media
|
| Form 27BA | R-37J | Form for furnishing accountant certificate under first proviso to sub-section (6A) of section 206C |
| Form 27C | Rule 37C | Declaration form for purchase of goods (not for trading) without TCS |
| Form 27D | R-37D | Certificate of tax collected at source under section 206C(5). |
| Form 27EQ | R-31AA | Quarterly statement of TCS |
| Form 27Q | R-31A | TDS statement other than salary in respect of non- resident deductee (other than company / foreign company/ Resident but not ordinary resident(RNOR) |
| Form 49B | R-114AA | Application for tax deduction and collection A/c no. |
- Form 15 CA, Form 15CB and 15CC substituted by new form with effect from first April 2016
- Form 15 G and 15 H has been substituted by new form with effect from 1 October 2015. Now this form can be submitted either in paper form or electronically.
