FORM 3CLA ( Section 35(2AB) of the Income Tax Act ,1961 & Rule 6 of the Income Tax Rules ,1962)
Form 3CLA is a crucial compliance document in India’s income tax framework designed to promote scientific research and development within the corporate sector. This form serves as an audit report that companies must submit to claim weighted tax deductions for expenditure incurred on in-house research and development facilities.
Income Tax Act, 2025
Indian Government formally notified the Income-tax Act, 2025 after President’s assent on August 21, 2025. The new law extends to the entire country and will come into effect from April 1, 2026.
Tax Deduction and Collection Account Number (TAN)
Tax Deduction or Collection Account Number or TAN is a 10-digit alphanumeric number required to be obtained by all persons who are eligible for deducting or collecting tax
Permanent Account Number (PAN)
Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department, to any “person” who applies for it or to whom the department allots the number without an application.
Form 10CCB: Audit report under section 80-I(7)/80-IA(7)/80-IB/80-IC
An Assessee is required to furnish its annual audit report in Form 10CCB for claiming deduction
Form 13: Application by a person for a certificate under section 197 and/or section 206C (9)
Form 13 consists of an Application by a person for a certificate under section 197 and/or sub-section (9) of section 206C of the Income-tax Act, 1961, for no deduction of tax or deduction or collection of tax at a lower rate.
Form 3CEAB: Intimation by Designated Constituent Entity
Form 3CEAB is an intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 92D(4) of Income Tax Act, 1961.
Form 3CEB
Report from an accountant to be furnished under section 92E relating to international transactions and specified domestic transactions
Form 3CEAA
Entities entering into international transactions/specified domestic transactions are required to furnish details of such transactions
Form 67
As per Rule 128 of the Income Tax Rules, 1962, a resident taxpayer is eligible to claim credit for any foreign tax paid, in a country or specified territory outside India.