Form 157
Certificate under section 420(4).
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Primary authority: Official CBDT Forms crosswalk and guidance · Notified Appendix III source · e-Filing Forms portal
Local legal-text status: PRESCRIBED_FORM_MAPPED_EXACT_LAYOUT_EXTERNAL
Currentness control: The prescribed Form, portal availability, schema, instruction kit and filing period must all be separately current when filing.
Form control record
Purpose and trigger
Certificate under section 420(4).
Sections: 420(4)
Schedules: None identified in current crosswalk.
Governing Rules
Portal status: Verify current e-Filing availability and utility before filing
Pre-filing checklist
Confirm the 1961 Act/1962 Rules or 2025 Act/2026 Rules route.
Open the prescribed layout, utility and instruction kit.
Reconcile source records, authority and certification.
Validate, submit, pay if needed and preserve acknowledgement.
Finin2min implementation framework
Trigger and scope
Use Form 157 only where the governing section and Rule, person category and reporting period match.
Evidence and control
Keep the completed form, source schedules, computation, approvals, DSC/EVC evidence, utility version and acknowledgement.
Consequence
A wrong Form, period, signatory or utility can cause defect, invalidity, delay, denial of relief or downstream proceedings.
Transaction application
Identify the actor, event date, governing tax year or reporting period, authority, document version and every cumulative condition. Record why each limb is satisfied, disputed or not applicable.
Authority, consent and execution
Confirm legal capacity, authorised signatory, digital-signature requirements, professional certification and portal credentials before filing or relying on the document.
Evidence and retention checklist
Retain source data, approvals, computations, correspondence, filing acknowledgement, payment record, amended filing history and the version of the governing instrument used.
Limitation, forum and remedies
Do not assume a general limitation period. Check the specific Act, Rule, notification, portal window, condonation power, appeal route and judicial treatment applicable to the event date.
Cross-law overlays
Consider TDS/TCS, transfer pricing, FEMA, GST, company-law approval, accounting and audit evidence where relevant.
Finin2min Q&A
Does prescription mean the portal accepts the Form?
No. Prescription, portal availability and utility/schema activation are separate controls.
Is the old Form number interchangeable?
No. The old number is a concordance aid only. The governing Act, Rules, Form and period determine what must be filed.