Forms › Pension Funds, Provident Funds & Final Provisions › Form 188

Form 188 — Application for approval of a superannuation fund or gratuity fund

New form Compiled — pending CBDT Appendix III cross-check R · Pension Funds, Provident Funds & Final Provisions

New form — no earlier equivalent. Form 188 is introduced under the Income-tax Act, 2025.

New form numberForm 188

Old form number— none (new form) —

Act 2025 referenceSchedule XV

CategoryR · Pension Funds, Provident Funds & Final Provisions

Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 188?

Form 188 is the Income-tax Act, 2025 form titled “Application for approval of a superannuation fund or gratuity fund”. It is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the earlier 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 188, 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

Is Form 188 a new form?

Form 188 is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the old law. Application for approval of a superannuation fund or gratuity fund.

From when does Form 188 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.

Need help with Form 188?

Our CA-led team handles it end-to-end — Application for approval of a superannuation fund or gratuity fund.

✅ File with a CA →💬 Ask our CA

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.

Form 188 — Application for approval of a superannuation fund or gratuity fund

What is Form 188?

Transitional rule — which form applies?

Frequently asked questions

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