Forms › Information Statements & Valuation › Form 172

Form 172 — Report from an accountant regarding an eligible investment fund

Compiled — pending CBDT Appendix III cross-check Q · Information Statements & Valuation
Replaces old Form 3CEJA. Under the Income-tax Act, 2025, this compliance now uses Form 172.
New form numberForm 172
Old form number3CEJA
Act 2025 referenceInvestment fund
CategoryQ · Information Statements & Valuation
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 172?

Form 172 is the Income-tax Act, 2025 form titled “Report from an accountant regarding an eligible investment fund”. It replaces the earlier Form 3CEJA 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 Information Statements & Valuation category, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 172, reviewed by our Chartered Accountants, is being added.

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 3CEJA?

Under the Income-tax Act, 2025, old Form 3CEJA is replaced by Form 172 — Report from an accountant regarding an eligible investment fund. It applies to Tax Year 2026-27 onwards.

From when does Form 172 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.

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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.