[1] Form 10BA has a limited number of details to be filled in by the assessee wishing to make a declaration towards claiming a deduction as per Section 80GG.
[3] As per Sub-Section (6) of Section 195 of the Income Tax Act of 1961, Form 15CA is required to be presented to the Reserve Bank of India before a remittance is made.
NOTE: 15CA form filing is only processed, if it is accompanied by a 15CB certificate from an authorized chartered accountant (CA) in practice.
Whereas, there are specific conditions as per rule 37BB of the Income Tax Act 1961, where there is no requirement to obtain certificate from Chartered Accountant (CA) in practice.
Form 15CA is required to be duly filled out, signed, and submitted to the Reserve Bank of India or an authorized dealer before the remittance mentioned is made.
The accountant handling the furnishing of the form and the accompanying TDS certificate should be fitting the definition laid down by Section 288 of the Income Tax Act of 1961.
[7] In general cases, banks are liable to charge TDS (Tax Deducted at Source) on the interest amount being paid on FD (Fixed Deposit) upon maturity.
Form 22[12] relates to the tax deducted at source on an approved superannuation fund set up for the benefit of employees.
Form 22 is related to the superannuation fund (SAF) and is governed by the rules and regulations laid down by the Fourth Schedule of the Income Tax Act of 1961.
It is the statement of tax deducted at source (TDS) from the amount that is being repaid to employees with relations to a superannuation fund.
Form 2E should be used to file income tax returns only by those assessees who are resident individuals[16] and Hindu undivided families (HUFs).
Therefore, Form 2E can be used only by Individuals and HUFs who earn their income through salary, house property, and other specific legitimate sources.
The document is Audit Report and is in accordance with the format specified by the Income Tax Department of India.
[20] Form 3CB is the specified format of an audit report as per the rules laid down by the Income Tax Department of India.
The use of the form applies only to a certain section of assessees as per a set of rules and provisions related to the process of filing tax returns.
[22] Form 3CD is a format of the Audit Report required to be filed by tax auditors of a certain section of Assessees in India.
The Form is a part of the process of filing Income Tax Returns in India and is an Annexure to the Audit Report.
Form 3CE is a prescribed format for an Audit Report and is part of the process of filing Income Tax Returns for a certain section of Assessees in India.
[25] Form 3CE is attached with an Annexure that gives a detailed account of the Royalty or Fees that a Non Resident may have earned by way of offering Technical Services.
[26] Part A of the Annexure specifies details regarding the non-resident Assessee including Name, Address of the enterprise in India, permanent account number (PAN), Assessment Year and Status.