Form 163 is the Income-tax Act, 2025 form titled “Information / documents by an Indian concern”. It replaces the earlier Form 49D 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 Advance Tax, Clearance Certificates & Returns category and relates to Section 506 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 163, reviewed by our Chartered Accountants, is being added.
Under the Income-tax Act, 2025, old Form 49D is replaced by Form 163 — Information / documents by an Indian concern. It applies to Tax Year 2026-27 onwards.
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.
Our Chartered Accountants handle the filing end-to-end — TDS certificates, audit reports, trust/NGO compliance and more.
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