VARIOUS FORMs - CMA FINAL DT - DEC 2021 EXAMs

(Weightage - 3 to 4 Marks)
Strictly as per CMA Syllabus - By CA Suraj Agrawal Sir
SURAJ AGRAWAL TAX CLASS - 8527230445
CMA FINAL DT TELEGRAM CHANNEL LINK
https://t.me/DT_WITH_SURAJ_SIR_CMA_FINAL
FORM NO. Purpose
Form of Daily Case Register to be maintained by Medical Professionals
Form 3C
[Section 44AA - Discussed at Page 24.69 (DT Volume III - 11th Edition)]
Audit report under section 44AB of the Income -tax Act, 1961, in a case where the
Form 3CA accounts of the business or profession of a person have been audited under any other
law
Audit report under section 44AB of the Income-tax Act, 1961, in the case where the
Form 3CB accounts of the business or profession of a person have NOT been audited under any
other law
Statement of particulars required to be furnished under section 44AB of the Income-tax
Form 3CD Act, 1961
[Section 44AB - Discussed at Page 24.72 (DT Volume III - 11th Edition)]

Audit Report under sub-section (2) of Section 44DA of the Income-tax Act, 1961
Form 3CE
[Section 44DA - Discussed at Page A.75 (DT Volume IV - 11th Edition)]

Report of an accountant to be furnished by an assessee under sub-section (3) of section

50B of the Income-tax Act, 1961 relating to computation of capital gains in case of
Form 3CEA
slump sale
[Section 50B - Discussed at Page 17.55 (DT Volume II - 11th Edition)]

Report from an accountant to be furnished under section 92E relating to international

Form 3CEB
transaction(s) and specified domestic transaction(s)
[TP REPORT]
[Section 92E - Discussed at Page E.9 (DT Volume IV - 11th Edition)]

FORMs related to Advance Pricing Agreement

[APA - Discussed at Page DD.1 to DD.14 (DT Volume IV - 11th Edition)]
Form 3CEC Application for a pre-filing meeting

Form 3CED Application for an Advance Pricing Agreement [Fee - Refer Page DD.4]

Form 3CEDA Application for rollback of an Advance Pricing Agreement

Form 3CEE Application for withdrawal of APA request

Form 3CEF Annual Compliance Report on Advance Pricing Agreement

 FORMs related to GAAR provisions
[GAAR - Discussed at Page D.1 to D.8 (DT Volume IV - 11th Edition)]
Form for making the reference to the Commissioner by the Assessing Officer under
Form 3CEG
section 144BA(1)

Form 3CEH Form for returning the reference made under section 144BA

Form for recording the satisfaction by the Commissioner before making a reference to
Form 3CEI
the Approving Panel under sub-section (4) of section 144BA

Audit report under section 142(2A) of the Income-tax Act, 1961

Form 6B
[Section 142(2A) - Discussed at Page C.3 (DT Volume V- 11th Edition)]

Demand notice under Section 156

Form 7
[Section 156 - Discussed at Page A.23 (DT Volume V- 11th Edition)]

Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an

assessee claiming that identical question of law is pending before the High Court or the
Form 8
Supreme Court
[Section 158A - Discussed at Page D.29 (DT Volume V- 11th Edition)]

Forms related to Charitable Trust (DT VOLUME 1)

Application for exercise of option under clause (2) of the Explanation to sub-section (1) of
Form 9A section 11 of the Income - tax Act, 1961
[Section 11(1) - Discussed at Page 7.5 (DT Volume I - 11th Edition)]

Statement to be furnished to the Assessing Officer/Prescribed Authority under

Form 10 sub-section (2) of section 11 of the Incomer-tax Act,1961
[Section 11(2) - Discussed at Page 7.7 (DT Volume I - 11th Edition)]

ALTERNATIVE TAX REGIME - TAX RATEs Chapter (DT VOLUME 1)

Application for exercise of option under sub-section (4) of Section 115BA of the Income -
Form 10-IB
tax Act, 1961

Application for exercise of option under sub-section (5) of Section 115BAA of the
Form 10-IC
Income - tax Act, 1961

Application for exercise of option under sub-section (7) of Section 115BAB of the
Form 10-ID
Income-tax Act, 1961

Application for exercise/ withdrawal of option under clause (i) of sub-section (5) of
Form 10-IE
Section 115BAC of the Income-tax Act, 1961

Application for exercise of option under sub-section (5) of Section 115BAD of the
Form 10-IF
Income-tax Act, 1961
 FORMs related to TDS provisions [DT Volume I]
Statement showing particulars of perquisites, other fringe benefits or amenities and
Form 12BA profits in lieu of salary with value thereof
[Section 192- Discussed at Page 6.6 (DT Volume I - 11th Edition)

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
Form 13
collection of tax at a lower rate.
[Section 197 - Discussed at Page 6.46 (DT Volume I - 11th Edition)]

Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on
Form 16 salary paid to an employee under section 192
[TDS Certificate in case of Salary]

Form 16A TDS Certificate [Payment othar than Salary]

TDS Certificate in case of TDS u/s 194-IA

Form 16B
[Challan-cum-statement - Form No. 26QB]

TDS Certificate in case of TDS u/s 194-IB

Form 16C
[Challan-cum-statement - Form No. 26QC]

TDS Certificate in case of TDS u/s 194M

Form 16D
[Challan-cum-statement - Form No. 26QD]

A consolidated tax statement which has all tax related information (TDS, TCS,
Form 26AS
Advance Tax, Refund etc)

Form 24Q Quarterly TDS return (in case of Salary payment)

Form 26Q Quarterly TDS return (other than salary)

Form 27Q Quarterly TDS return (other than salary) [Payment to Non-residents]

Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be
Form 27C
made by a buyer for obtaining goods without collection of tax

Form of application for allotment of tax deduction and collection account number under
Form 49B [TAN]
section 203A of the Income -tax Act, 1961

Forms related to MAT/AMT

Report under section 115JB of the Income-tax Act, 1961 for computing the book profits
Form 29B of the company
[Section 115JB - Discussed at Page 25.11 (DT Volume III - 11th Edition)]
Report under section 115JC of the Income-tax Act, 1961 for computing adjusted total
Form 29C income and minimum alternate tax of the limited liability partnership
[Section 115JC- Discussed at Page 22.3 (DT Volume II - 11th Edition)]
 Claim for refund of tax (Now, discontinued)
Form 30
[REFUND - Discussed at Page B.13 (DT Volume V - 11th Edition)]

Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-
Form 30A
tax Act, 1961 [Section 230 - Tax Clearance Certificate]

Form 30B No Objection Certificate for a person not domiciled in India under section 230(1)

Form 30C Form for furnishing the details under section 230(1A)

Application for Settlement of cases to Settlement Commission

Form 34B
[Section 245C- Discussed at Page G.3 (DT Volume V - 11th Edition)]

FORMs related to AAR provisions

[AAR - Discussed at Page C.1 to C.12 (DT Volume IV - 11th Edition)]

Form of application (in quadruplicate) by a non-resident applicant for obtaining an

Form 34C
advance ruling under section 245Q(1) of the Income-tax Act, 1961

Form of application by a resident applicant seeking advance ruling under section

Form 34D 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed
to be undertaken by him with a non-resident.

An application for advance ruling shall be made by a resident applicant, for

determination of his tax liability arising out of one or more transactions valuing Rs.100
Form 34DA
crore or more in total which has been undertaken or is proposed to be undertaken by
him.

Form of applic ation by a person falling within such class or category of persons as
Form 34E notified by Central Government.
[Resident applicant - Public Sector Company]

Form of application for obtaining an advance ruling in relation to a determination or

decision by the Authority whether an arrangement, which is proposed to be undertaken
Form 34EA by any person being a resident or a non-resident, is an impermissible avoidance
arrangement as referred to in Chapter X-A or not.
[GAAR Applicability]
 FORMs related to Appeals [Page D.5 - Volume V]
Appeal to the Commissioner of Income-tax (Appeals) - 30 Days
Form 35
[Discussed at Page D.7 (DT Volume V - 11th Edition)]

Form of appeal to the Appellate Tribunal - 60 Days

Form 36
[Discussed at Page D.19 (DT Volume V - 11th Edition)]

Form of memorandum of cross-objections to the Appellate Tribunal (30 days)

Form 36A
[Discussed at Page D.20 (DT Volume V - 11th Edition)]

Application for Allotment of Permanent Account Number [In the case of Indian
Citizens/lndian Companies/Entities incorporated in India/Unincorporated entities formed
Form 49A
in India]
[Section 139A- Discussed at Page A.8 (DT Volume V - 11th Edition)]

Annual Statement under section 285 of the Income-tax Act, 1961 (60 Days)
Form 49C
[Section 285- Discussed at Page AB.4 (DT Volume IV - 11th Edition)]

Information and documents to be furnished by an Indian concern u/s 285A

Form 49D
[Section 285A - Discussed at Page AB.4 (DT Volume IV - 11th Edition)]

Statement to be furnished to the Assessing Officer under section 285B of the Income-
Form 52A
tax Act, 1961, in respect of production of a cinematograph film

Certificate under section 222 or 223 of the Income-tax Act, 1961

Form 57
[Section 222 - Certificate to Tax Recovery Officer]

Certificate from the principal officer of the amalgamated company and duly verfied by
an accountant regarding achievement of the prescribed level of production and
Form 62
continuance of such level of prduction in subsequent years.
[Section 72A- Discussed at Page 18.3 (DT Volume II - 11th Edition)]

FORMs related to Business Trust (Page 19.5 / Volume II)

Statement of income distributed by a business trust to be furnished under section 115UA
Form 64A
of the Income-tax Act, 1961
Statement of income distributed by a business trust to be provided to the unit holder
Form 64B
under section 115UA of the Income-tax Act, 1961

FORMs related to Investment Fund (Page 19.19 / Volume II)

Statement of income distributed by an investment fund to be provided to the unit
Form 64C
holder under section 115UB of the Income-tax Act, 1961
Statement of income paid or credited by investment fund to be furnished under section
Form 64D
115UB of the Income-tax Act, 1961
 FORMs related to Securitisation Trust (Page 19.1 / Volume II)
Statement of income paid or credited by a securitisation trust to be furnished under
Form 64E
section 115TCA of the Income-tax Act, 1961
Statement of income distributed by a securitisation trust to be provided to the investor
Form 64F
under section 115TCA of the Income-tax Act, 1961

Application for exercising/renewing option for the tonnage tax scheme under sub-
section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act,
Form 65
1961
[Tonnage Tax - Discussed at Page 14.8 (DT Volume II - 11th Edition)]
Statement of income from a country or specified territory outside India and Foreign Tax
Form 67 Credit
[Rule 128 - Discussed at Page BB.1 & BB.2 (DT Volume IV - 11th Edition)]

Form of application under section 270AA(2) of the Income-tax Act, 1961

Form 68
[Section 270AA- Discussed at Page F.11 (DT Volume V - 11th Edition)]

Challan No.
Form ITNS 280 Challan No/ ITNS 280 is required to be used for the payment of Income Tax

Form ITNS 281 is used for depositing Tax Deducted at Source (TDS) and Tax Collected at
Form ITNS 281
Source (TCS)

Form ITNS 285 Payment of Equilisation Levy

Forms for "Equalization Levy" [Page 15.1 to 15.10]

Statement of Specified Services
The statement in Form No. 1 required to be furnished under sub-section (1) of section
Form 1
167 of the Act shall be furnished on or before the 30th day of June immediately following
that financial year.

Form 2 Notice of demand

Form 3 Form of appeal to Commissioner of Income-tax (Appeals) [Equalization Levy]

Form 4 Form of appeal to Appellate Tribunal [Equalization Levy]

THANK YOU!!
SURAJ AGRAWAL TAX CLASS
8527230445