Forms › PAN, TAN & Appeals › Form 101

Form 101 — Inventory valuation report

Compiled — pending CBDT Appendix III cross-check L · PAN, TAN & Appeals
Replaces old Form 6D. Under the Income-tax Act, 2025, this compliance now uses Form 101.
New form numberForm 101
Old form number6D
Act 2025 reference268(5)
CategoryL · PAN, TAN & Appeals
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 101?

Form 101 is the Income-tax Act, 2025 form titled “Inventory valuation report”. It replaces the earlier Form 6D used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the PAN, TAN & Appeals category and relates to Section 268 of the Act, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 101, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 101 is governed under Section 268 of the Income-tax Act, 2025.
🔎 Verify in the official Act (PDF)

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 6D?

Under the Income-tax Act, 2025, old Form 6D is replaced by Form 101 — Inventory valuation report. It applies to Tax Year 2026-27 onwards.

From when does Form 101 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Related forms in this category

Form 93 (was 49A)
Application for Allotment of PAN (resident individual)
Form 94 (was 49A)
Application for PAN (Indian company / entity)
Form 95 (was 49AA)
Application for PAN (individual not being a citizen of India...
Form 96 (was 49AA)
Application for PAN (entity incorporated outside India)
Form 97 (was 60)
Declaration by a person without PAN entering a specified tra...
Form 98 (was 61)
Statement of particulars of declarations received in Form 97
Not sure which form applies to your case?

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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.