Form 184 is the Income-tax Act, 2025 form titled “Form of nomination for a provident / gratuity fund”. It replaces the earlier Form 40A / 40B 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 184, reviewed by our Chartered Accountants, is being added.
Under the Income-tax Act, 2025, old Form 40A / 40B is replaced by Form 184 — Form of nomination for a provident / gratuity fund. 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 CA-led team handles it end-to-end — Form of nomination for a provident / gratuity fund.
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