Forms › Pension Funds, Provident Funds & Final Provisions › Form 182

Form 182 — Audit report for a tea / coffee / rubber development account

Compiled — pending CBDT Appendix III cross-check R · Pension Funds, Provident Funds & Final Provisions
Replaces old Form 3AC. Under the Income-tax Act, 2025, this compliance now uses Form 182.
New form numberForm 182
Old form number3AC
Act 2025 referenceDevelopment account
CategoryR · Pension Funds, Provident Funds & Final Provisions
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 182?

Form 182 is the Income-tax Act, 2025 form titled “Audit report for a tea / coffee / rubber development account”. It replaces the earlier Form 3AC 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 Pension Funds, Provident Funds & Final Provisions 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 182, 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 3AC?

Under the Income-tax Act, 2025, old Form 3AC is replaced by Form 182 — Audit report for a tea / coffee / rubber development account. It applies to Tax Year 2026-27 onwards.

From when does Form 182 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 174 (was 10BBA)
Application for notification as a Pension Fund
Form 175 (was 10BBB)
Intimation by a Pension Fund of investment
Form 176 (was 10BBC)
Certificate of an accountant for Pension Fund compliance
Form 177 (was 10BBD)
Statement of eligible investment received
Form 178 (was 10-II)
Statement of exempt income (Schedule VI)
Form 179 (was 10-IJ)
Certificate to be issued by an accountant (Schedule VI)
Not sure which form applies to your case?

Our Chartered Accountants handle the filing end-to-end — TDS certificates, audit reports, trust/NGO compliance and more.

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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.