RULES 311 TO 333 — PENALTIES, OFFENCES, MISCELLANEOUS APPENDIX III — INDEX OF FORMS (Selected) The new Rules 2026 include over 200 Forms in Appendix III. Form numbering has been re-cast (sequential) compared to the 1962 Rules' alphabetic / mixed numbering. Below is a condensed index of the…

RULES 311 TO 333 — PENALTIES, OFFENCES, MISCELLANEOUS

APPENDIX III — INDEX OF FORMS (Selected)

The new Rules 2026 include over 200 Forms in Appendix III. Form numbering has been re-cast (sequential) compared to the 1962 Rules' alphabetic / mixed numbering. Below is a condensed index of the most-used Forms with new and old numbering for quick reference.

Most-Used Forms — New Numbering vs Old Numbering

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
Form No. 1 — Stock Exchange monthly statement	Old Form 1
Form No. 2 — ZCB notification application	Old Form 2
Form No. 3 — ZCB investment certificate	Old Form 3
Form No. 4 — Mining business approval	Old Form 5
Form No. 5 — Preliminary expenses statement (s. 44)	Old Form 3AE
Form No. 6 — Audit for prospecting (s. 51)	Old Form 3AE / Form 6B
Form No. 7 — Slump sale audit (s. 77)	Old Form 3CEA
Form No. 8 — Income-linked deduction audit (s. 138-148)	Old Forms 10CCB / 10CCB-A etc.
Form No. 13 — Lower-rate certificate	Old Form 13
Form No. 15CA — NR remittance declaration	Old Form 15CA
Form No. 15CB — CA certificate for NR remittance	Old Form 15CB
Form No. 15G / 15H — Self-declaration	Old Forms 15G / 15H
Form No. 16 — TDS certificate (Salaries)	Old Form 16
Form No. 16A — TDS certificate (Non-salary)	Old Form 16A
Form No. 16B / 16C / 16D / 16E — Property / rent / contract / VDA TDS	Old Forms 16B / 16C / 16D / 16E
Form No. 17 — R&D research association approval	Old Form 3CG
Form No. 24Q — Salary TDS quarterly statement	Old Form 24Q
Form No. 26AS — Tax credit statement	Old Form 26AS
Form No. 26Q — Non-salary TDS quarterly statement	Old Form 26Q
Form No. 26QB — TDS on property	Old Form 26QB
Form No. 26QC — TDS on rent (individual)	Old Form 26QC
Form No. 26QF — TDS on VDA	Old Form 26QF
Form No. 27Q — NR TDS quarterly statement	Old Form 27Q
Form No. 27EQ — TCS quarterly statement	Old Form 27EQ
Form No. 29B — MAT audit	Old Form 29B
Form No. 29C — AMT audit	Old Form 29C
Form No. 33 — Salary arrears relief (s. 157)	Old Form 10E
Form No. 35 — FTC statement (s. 160)	Old Form 67
Form No. 36 — Co-operative society certificate (s. 151)	Old Form 10CCBBA
Form No. 49A / 49AA — PAN application	Old Forms 49A / 49AA
Form No. 60 — In lieu of PAN	Old Form 60
Form No. 61 — Quarterly return for non-PAN cases	Old Form 61
Form No. 61A — SFT (s. 511)	Old Form 61A
Form No. 64A / 64B — REIT / InvIT distribution	Old Forms 64A / 64B
Form No. 3CA / 3CB / 3CD — Tax audit (s. 63)	Old Forms 3CA / 3CB / 3CD
Form No. 3CEAA / 3CEAB / 3CEAC / 3CEAD — Master File / CbCR	Old Forms 3CEAA-3CEAD
Form No. 3CEB — TP audit (s. 175)	Old Form 3CEB
Form No. 3CED — APA application	Old Form 3CED
Form No. 3CEFA — Safe Harbour option	Old Form 3CEFA
Form No. 10A / 10AC — Trust registration / order	Old Forms 10A / 10AC
Form No. 10B / 10BB — Trust audit	Old Forms 10B / 10BB
Form No. 10BD / 10BE — Donation reporting / certificate	Old Forms 10BD / 10BE
Form No. 10F — TRC-supplementary information for NR	Old Form 10F
Form No. 10IE / 10IEA — New tax regime opt-in / out	Old Forms 10IE / 10IEA

CLOSING NOTE — RULES 2026 SERIES (Volumes I-XI)

This 11-volume series traverses the Income-tax Rules, 2026 from Rule 1 to Rule 333, mapping every Rule to its corresponding 1962-Rule source and to the implementing section of the Income-tax Act, 2025. The substantive content of every Rule has been preserved by the CBDT in the post-2026 Rules; the renumbering, simplification, and alignment with the 2025 Act's section-numbering are the principal drafting innovations.

Practitioners migrating from the 1962 Rules to the 2026 Rules must:

Update every internal cross-reference, working paper template, opinion template, audit working, and tax-software code from old Rule numbers to new — a multi-quarter exercise commencing 1 April 2026.
Update Form numbering — Forms in Appendix III; gradual roll-out by CBDT; track CBDT old-to-new Form mapping circular.
Re-validate: depreciation rates (Rule 25), perquisite valuation (Rule 15), FMV methods (Rules 56-57), TP methods (Rules 77-84), Safe Harbour margins (Rules 93-99), FTC mechanics (Rule 76).
Coordinate with the 23-volume Act commentary — every Rule cites the implementing Act section; conversely every Act section's Volume should be back-mapped with its Rule(s) — which is the next phase of this commentary series.
Track CBDT issuances: Forms (Appendix III), notifications, circulars under the new sections; section 536 of the Act keeps existing instruments alive in the interim.

Index of Rules Volumes (I to XI)

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
Rules Vol I — Preliminary & Definitions	Rules 1-2
Rules Vol II — Stock Exchange / Period of Holding / Residence / NR	Rules 3-14
Rules Vol III — Salaries / Perquisites / House Property	Rules 15-21
Rules Vol IV — PGBP / Depreciation / Tax Audit	Rules 22-48
Rules Vol V — Capital Gains / FMV / Other Sources	Rules 49-59
Rules Vol VI — Deductions / Reliefs / DTAA / FTC	Rules 60-76
Rules Vol VII — TP / Safe Harbour / APA / GAAR / Mode of Payment	Rules 77-130
Rules Vol VIII — MAT / AMT / Trusts / Returns / PAN	Rules 131-200
Rules Vol IX — Assessment / Faceless / Appeals / Refunds	Rules 201-260
Rules Vol X — TDS / TCS / Advance Tax	Rules 261-310
Rules Vol XI — Penalties / Offences / Miscellaneous / Forms Index	Rules 311-333

— End of Rules Volume XI —

— End of Rules Series (Vols I to XI) —

← All ITA 2025 commentary Act 2025 hub

Income Tax Rules 2026 — Rules 311-333 (Vol XI)

RULES 311 TO 333 — PENALTIES, OFFENCES, MISCELLANEOUS

APPENDIX III — INDEX OF FORMS (Selected)

Most-Used Forms — New Numbering vs Old Numbering

CLOSING NOTE — RULES 2026 SERIES (Volumes I-XI)

Index of Rules Volumes (I to XI)