Collection and Recovery of Tax
Reviewed by CA Nikhil Gupta · Last reviewed 1 July 2026
Sections 390-430, connected Rules 203-273, Forms 121-186, Finance Act 2026 amendments, transition mapping, practical controls, cases and professional Q&A.
Provision, Rule, Form and Schedule control
This chapter is integrated with the section index, Rules 1-333, Forms 1-190, Schedules I-XVI and professional workflows. Check each block's exact-text/extract/summary status before quotation.
Decision path
Person, event and period
Section and Schedule
Rule, Form, authority
Books, portal, bank, approvals
Correction, stay, appeal, defence
Section navigation: s. 390 s. 391 s. 392 s. 393 s. 394 s. 395 s. 396 s. 397 s. 398 s. 399 s. 400 s. 401 s. 402 s. 403 s. 404 s. 405 s. 406 s. 407 s. 408 s. 409 s. 410 s. 411 s. 412 s. 413 s. 414 s. 415 s. 416 s. 417 s. 418 s. 419 s. 420 s. 421 s. 422 s. 423 s. 424 s. 425 s. 426 s. 427 s. 428 s. 429 s. 430
What this chapter governs
41 provisions: 390-430.
203-273; 121-186. Current electronic schemas must be checked at filing.
1961 Act Chapter XVII: sections 190-234E, advance tax sections 207-219, recovery sections 220-232 and interest/fee provisions 234A-234F.
Deduction or collection at source and advance payment
Statutory function
Determines the payer/collector obligation, timing, base, rate, deposit, statement and credit chain.
Professional decode
Build a payment-level TDS/TCS matrix; verify payee status, threshold, treaty, certificate, payment date and Form 26AS/AIS credit.
Direct payment
Statutory function
Establishes the statutory treatment for direct payment within Chapter XIX.
Professional decode
Identify person, event, amount, period, authority, form, evidence, consequence and remedy before applying the provision.
Salary and accumulated balance due to an employee
Statutory function
Determines the payer/collector obligation, timing, base, rate, deposit, statement and credit chain.
Professional decode
Build a payment-level TDS/TCS matrix; verify payee status, threshold, treaty, certificate, payment date and Form 26AS/AIS credit.
Deduction of tax at source on specified payments and sums
Statutory function
Determines the payer/collector obligation, timing, base, rate, deposit, statement and credit chain.
Professional decode
Build a payment-level TDS/TCS matrix; verify payee status, threshold, treaty, certificate, payment date and Form 26AS/AIS credit.
Collection of tax at source
Statutory function
Determines the payer/collector obligation, timing, base, rate, deposit, statement and credit chain.
Professional decode
Build a payment-level TDS/TCS matrix; verify payee status, threshold, treaty, certificate, payment date and Form 26AS/AIS credit.
Certificate for deduction or collection at lower rate
Statutory function
Determines the payer/collector obligation, timing, base, rate, deposit, statement and credit chain.
Professional decode
Build a payment-level TDS/TCS matrix; verify payee status, threshold, treaty, certificate, payment date and Form 26AS/AIS credit.
Tax deducted is income received
Statutory function
Determines the payer/collector obligation, timing, base, rate, deposit, statement and credit chain.
Professional decode
Build a payment-level TDS/TCS matrix; verify payee status, threshold, treaty, certificate, payment date and Form 26AS/AIS credit.
Tax deduction and collection account number, payment, statements and certificates
Statutory function
Determines the payer/collector obligation, timing, base, rate, deposit, statement and credit chain.
Professional decode
Build a payment-level TDS/TCS matrix; verify payee status, threshold, treaty, certificate, payment date and Form 26AS/AIS credit.
Consequences of failure to deduct, collect or pay tax
Statutory function
Determines the payer/collector obligation, timing, base, rate, deposit, statement and credit chain.
Professional decode
Build a payment-level TDS/TCS matrix; verify payee status, threshold, treaty, certificate, payment date and Form 26AS/AIS credit.
Processing
Statutory function
Establishes the statutory treatment for processing within Chapter XIX.
Professional decode
Identify person, event, amount, period, authority, form, evidence, consequence and remedy before applying the provision.
Power to issue notifications and guidelines for deduction or collection
Statutory function
Determines the payer/collector obligation, timing, base, rate, deposit, statement and credit chain.
Professional decode
Build a payment-level TDS/TCS matrix; verify payee status, threshold, treaty, certificate, payment date and Form 26AS/AIS credit.
Bar against direct demand on assessee
Statutory function
Establishes the statutory treatment for bar against direct demand on assessee within Chapter XIX.
Professional decode
Identify person, event, amount, period, authority, form, evidence, consequence and remedy before applying the provision.
Interpretation
Statutory function
Establishes the statutory treatment for interpretation within Chapter XIX.
Professional decode
Identify person, event, amount, period, authority, form, evidence, consequence and remedy before applying the provision.
Liability for payment of advance tax
Statutory function
Regulates advance-tax liability, estimation, instalments, credit and default consequences.
Professional decode
Forecast current income by tax bucket; reconcile TDS/TCS, reliefs, credits and instalment due dates.
Conditions of liability to pay advance tax
Statutory function
Regulates advance-tax liability, estimation, instalments, credit and default consequences.
Professional decode
Forecast current income by tax bucket; reconcile TDS/TCS, reliefs, credits and instalment due dates.
Computation of advance tax
Statutory function
Regulates advance-tax liability, estimation, instalments, credit and default consequences.
Professional decode
Forecast current income by tax bucket; reconcile TDS/TCS, reliefs, credits and instalment due dates.
Payment of advance tax by assessee on his own accord
Statutory function
Regulates advance-tax liability, estimation, instalments, credit and default consequences.
Professional decode
Forecast current income by tax bucket; reconcile TDS/TCS, reliefs, credits and instalment due dates.
Advance-tax order by Assessing Officer
Statutory function
Regulates advance-tax liability, estimation, instalments, credit and default consequences.
Professional decode
Forecast current income by tax bucket; reconcile TDS/TCS, reliefs, credits and instalment due dates.
Instalments of advance tax and due dates
Statutory function
Regulates advance-tax liability, estimation, instalments, credit and default consequences.
Professional decode
Forecast current income by tax bucket; reconcile TDS/TCS, reliefs, credits and instalment due dates.
When assessee is deemed to be in default
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Credit for advance tax
Statutory function
Regulates advance-tax liability, estimation, instalments, credit and default consequences.
Professional decode
Forecast current income by tax bucket; reconcile TDS/TCS, reliefs, credits and instalment due dates.
When tax payable and when assessee deemed in default
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Penalty payable when tax in default
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Certificate by Tax Recovery Officer and validity thereof
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Jurisdiction of Tax Recovery Officer
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Other modes of recovery
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Recovery through State Government
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Recovery of tax in pursuance of agreements with foreign countries
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Recovery of penalties, fine, interest and other sums
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Tax clearance certificate
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Other laws and suits for recovery not affected
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Recovery of tax arrear in respect of non-resident from his assets
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Interest for defaults in furnishing return of income
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Interest for defaults in payment of advance tax
Statutory function
Regulates advance-tax liability, estimation, instalments, credit and default consequences.
Professional decode
Forecast current income by tax bucket; reconcile TDS/TCS, reliefs, credits and instalment due dates.
Interest for deferment of advance tax
Statutory function
Regulates advance-tax liability, estimation, instalments, credit and default consequences.
Professional decode
Forecast current income by tax bucket; reconcile TDS/TCS, reliefs, credits and instalment due dates.
Interest on excess refund
Statutory function
Provides a time-linked interest or fee consequence for a specified filing, payment or reporting default.
Professional decode
Compute from the correct statutory start/end dates and base; separately test consequential recomputation after appeal or rectification.
Fee for default in furnishing statements
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Fee for default in furnishing return of income, audited accounts and reports
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Fee for default relating to statement or certificate
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Fee for default relating to intimation of Aadhaar number
Statutory function
Governs demand, default, recovery certificate, attachment, stay and alternative recovery routes.
Professional decode
Reconcile demand, service, credits, appeal/stay status, TRO jurisdiction and protected-property issues before payment or challenge.
Connected compliance layer
| Layer | Coverage | Control |
|---|---|---|
| Rules | 203-273 | Use exact notified text, amendments and corrigenda. |
| Forms | 121-186 | Confirm live e-filing schema, signing authority and acknowledgement. |
| Notifications | Rates, notified persons, schemes, exemptions, reporting and recovery | Check Gazette number, effective date and supersession. |
| Circulars / instructions | Administrative guidance and compounding / processing instructions | Apply only within lawful scope and after section 536 mapping. |
18 practical cases
A practical file raises salary TDS. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises vendor TDS. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises non-resident remittance. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises lower-rate certificate. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises TCS collection. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises advance-tax forecast. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises recovery stay. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises foreign recovery. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises late return interest. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises deferment interest. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises excess refund interest. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises statement fee. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises Aadhaar fee. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises TDS credit mismatch. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises asset attachment. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises tax clearance. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises TRO jurisdiction. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
A practical file raises appeal-effect demand. Facts span identity, tax year, transaction date, amount, statutory role and electronic records.
Approach: Apply the Act first, then the connected Rule/Form and current Gazette instrument. Reconcile evidence, timing, authority, computation and remedy.
Control: Create a dated evidence index, responsibility matrix and limitation calendar; obtain professional advice where litigation or prosecution risk exists.
36 questions
The enacted section and applicable Schedule control first; then the notified Rules, current forms, valid Gazette instruments and binding judicial law. Portal text is operational guidance, not a substitute for law.
No. Map it to the 2025 Act, test section 536 savings, consistency and later supersession before relying on it.
Notice/order, service trail, computation, books/ledger, bank/challan records, prescribed statements/forms, correspondence, approvals and a limitation calendar.
No. Payment may stop further interest or support reasonable cause, but filing, reporting, penalty or prosecution consequences may remain.
Use the consolidated Act wording and effective-date footnotes; do not apply the pre-substitution text to an action governed by the amended provision.
Reconfirm the live Gazette, current form/schema, annual Finance Act, jurisdictional case law and transaction-specific facts.
Section 390, Deduction or collection at source and advance payment, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 391, Direct payment, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 392, Salary and accumulated balance due to an employee, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 393, Deduction of tax at source on specified payments and sums, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 394, Collection of tax at source, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 395, Certificate for deduction or collection at lower rate, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 396, Tax deducted is income received, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 397, Tax deduction and collection account number, payment, statements and certificates, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 398, Consequences of failure to deduct, collect or pay tax, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 399, Processing, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 400, Power to issue notifications and guidelines for deduction or collection, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 401, Bar against direct demand on assessee, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 402, Interpretation, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 403, Liability for payment of advance tax, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 404, Conditions of liability to pay advance tax, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 405, Computation of advance tax, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 406, Payment of advance tax by assessee on his own accord, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 407, Advance-tax order by Assessing Officer, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 408, Instalments of advance tax and due dates, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 409, When assessee is deemed to be in default, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 410, Credit for advance tax, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 411, When tax payable and when assessee deemed in default, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 412, Penalty payable when tax in default, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 413, Certificate by Tax Recovery Officer and validity thereof, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 414, Jurisdiction of Tax Recovery Officer, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 415, Stay of proceedings in pursuance of certificate and amendment or cancellation thereof, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 416, Other modes of recovery, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 417, Recovery through State Government, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 418, Recovery of tax in pursuance of agreements with foreign countries, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Section 419, Recovery of penalties, fine, interest and other sums, should be applied through a condition-by-condition matrix covering person, trigger, time, amount, authority, evidence, form, consequence and remedy.
Source discipline
https://www.incometaxindia.gov.in/documents/d/guest/income_tax_act_2025_as_amended_by_fa_act_2026-pdf
https://www.incometaxindia.gov.in/documents/d/guest/en-notified-it-rules-2026-20-03-2026-pdf
https://www.incometaxindia.gov.in/income-tax-act
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Primary category
- Income Tax
- Official starting point
- www.incometaxindia.gov.in
Page source links
The prior page did not embed a page-specific external source. The category authority above is the minimum verification starting point; a specific instrument should be added when available.
Prescribed Forms connected to this chapter
Income-tax Rules, 2026 Forms whose official description cites a section of this chapter. Open a Form for its governing Rule, timing and preparation checklist; the complete list is in the Forms repository.
| Form | Purpose | Section | Governing Rule |
|---|---|---|---|
| Form 121 | Declaration under section 393(6) for receipt of specified income without tax deduction | 393(6) | Rule 211 |
| Form 122 | Employee income details under section 392(4)(a) for salary tax deduction | 392(4)(a) | Rule 204 |
| Form 124 | Employee statement of claims for tax deduction under section 392(5)(b) | 392(5)(b) | Rule 205 |
| Form 125 | Declaration by a specified senior citizen under section 393(1) | 393(1) | Rule 208 |
| Form 126 | Application by a person specified in rule 209 for a no-deduction certificate under section 395(1) | 395(1) | Rule 209 |
| Form 127 | Buyer declaration under section 394(2) for obtaining goods without tax collection | 394(2) | Rule 212 |
| Form 128 | Application for lower or nil deduction under section 395(1) or lower collection under section 395(3) | 395(1), 395(3) | Rule 213 |
| Form 129 | Application for determining the taxable proportion of a sum payable to a non-resident under sections 395(2) and 400(3) | 395(2), 400(3) | Rule 214 |
| Form 130 | Certificate under section 395 for tax deducted from salary, pension or specified senior-citizen interest | 395 | Rule 204, Rule 215 |
| Form 131 | Certificate under section 395(4) for tax deducted other than from salary, pension or specified senior-citizen interest | 395(4) | Rule 215 |
| Form 132 | Certificates under section 395(4) for tax deducted at source | 395(4) | Rule 215 |
| Form 133 | Certificate under section 395(4) for tax collected at source | 395(4) | Rule 215 |
| Form 134 | Application for allotment of TAN under section 397 for a Government entity | 397 | Rule 216 |
| Form 135 | Application for allotment of TAN under section 397 for a person other than a Government entity | 397 | Rule 216 |
| Form 138 | Quarterly salary and specified senior-citizen TDS statement under section 397(3)(b) | 397(3)(b) | Rule 219 |
| Form 140 | Quarterly TDS statement for payments other than salary under section 397(3)(b) | 397(3)(b) | Rule 219 |
| Form 141 | Challan-cum-statement for specified tax deductions under section 393(1) | 393(1) | Rule 218, Rule 219 |
| Form 143 | Quarterly statement of tax collection at source under section 397(3)(b) | 397(3)(b) | Rule 219 |
| Form 149 | Accountant certificate under section 398(2) for a deductor not to be treated as an assessee in default | 398(2) | Rule 221 |
| Form 150 | Accountant certificate under section 398(2) for a collector not to be treated as an assessee in default | 398(2) | Rule 221 |
| Form 151 | Advance-tax demand notice under sections 289 and 407 | 407 | Rule 179, Rule 222 |
| Form 153 | Certificate under section 413 or 414 | 413, 414 | Rule 224 |
| Form 154 | Undertaking under section 420(1) | 420(1) | Rule 228 |
| Form 155 | No-objection certificate for a person not domiciled in India under section 420(1) | 420(1) | Rule 228 |
| Form 156 | Details under section 420(3) | 420(3) | Rule 228 |
| Form 157 | Certificate under section 420(4) | 420(4) | Rule 228 |
| Form 158 | Application for a certificate under section 420(5) | 420(5) | Rule 228 |
| Form 159 | Clearance certificate under section 420(5) | 420(5) | Rule 228 |