Forms › Information Statements & Valuation › Form 173

Form 173 — Statement by an eligible investment fund to the AO

Compiled — pending CBDT Appendix III cross-check Q · Information Statements & Valuation
Replaces old Form 3CEK. Under the Income-tax Act, 2025, this compliance now uses Form 173.
New form numberForm 173
Old form number3CEK
Act 2025 referenceInvestment fund
CategoryQ · Information Statements & Valuation
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 173?

Form 173 is the Income-tax Act, 2025 form titled “Statement by an eligible investment fund to the AO”. It replaces the earlier Form 3CEK 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 173, 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 3CEK?

Under the Income-tax Act, 2025, old Form 3CEK is replaced by Form 173 — Statement by an eligible investment fund to the AO. It applies to Tax Year 2026-27 onwards.

From when does Form 173 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.