Filing context · Income Tax Forms
About Income Tax Forms: who files, when, and the statutory backbone
Income Tax forms are the statutory templates prescribed under the Income-tax Act, 1961 and the Income-tax Rules, 1962 for filing returns, claiming refunds, paying advance tax, responding to assessment notices, and pursuing appeals before the Commissioner (Appeals), the Income Tax Appellate Tribunal (ITAT), and higher forums.
Who files FORM NO.15H and Income Tax Forms forms generally
- Individual assessees, HUFs, firms, LLPs, and companies filing annual income tax returns (ITR-1 through ITR-7) per the assessment-year applicability.
- Chartered accountants signing tax audit reports under Section 44AB (Form 3CA/3CB + 3CD) and transfer pricing reports under Section 92E (Form 3CEB).
- Advocates representing assessees in assessment proceedings under Sections 143-147, penalty proceedings under Sections 270A-271, and appeals to CIT(A), ITAT, and higher courts.
- Employers filing TDS returns (Form 24Q for salaries, Form 26Q for non-salary domestic, Form 27Q for payments to non-residents) and issuing Form 16 / Form 16A.
Statutory authority for Income Tax Forms
FORM NO.15H is governed by the framework below. Verify the current version of any cited section against the official gazette before filing — Indian regulators amend prescribed forms periodically.
- Income-tax Act, 1961 — Sections 139 (returns), 143 (assessment), 156 (notice of demand), 250 (CIT(A)), 253 (ITAT), 271AAB-271AAC (penalties), 281B (provisional attachment).
- Income-tax Rules, 1962 — Rule 12 prescribes the applicable ITR form based on residential status + income heads + audit applicability.
- Direct Tax Vivad se Vishwas Act, 2020 (where applicable for legacy disputes).
Common filing pitfalls and tips
- ITR due dates differ: 31 July for non-audit cases, 31 October for audit cases, 30 November for transfer pricing cases — confirm AY-specific extension notifications.
- CIT(A) appeal under Section 246A is time-barred 30 days from the date of service of the impugned order; condonation requires sufficient cause under Section 249(3).
- Form 36 (ITAT appeal) requires the appeal fee paid via challan and the certified copy of the CIT(A) order — common rejection cause is missing or unsigned verification page.
Form-number reference
FORM NO.15H bears the form number FORM NO. Use this identifier when cross-referencing with the issuing authority's portal, the parent Act/Rules, or related circulars and notifications.
Related collections on CourtNetra
Practitioners who file Income Tax Forms typically also consult these adjacent collections — browse the relevant set:
Source & authenticity
CourtNetra hosts a public copy of FORM NO.15H sourced from official Central Board of Direct Taxes publications. This file is informational only. Verify current applicability, the latest notified version, filing fees, and filing requirements with your advocate or chartered accountant before use. CourtNetra is not the issuing authority and does not provide legal advice — see our disclaimer for full terms.