Form 24 is the Income-tax Act, 2025 form titled “Audit report for computation of royalty / FTS for non-residents”. It replaces the earlier Form 3CE 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 Specified Businesses & Projects category and relates to Section 59 of the Act, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.
A fuller plain-language explainer for Form 24, reviewed by our Chartered Accountants, is being added.
Under the Income-tax Act, 2025, old Form 3CE is replaced by Form 24 — Audit report for computation of royalty / FTS for non-residents. 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 — Audit report for computation of royalty / FTS for non-residents.
✅ File with a CA →💬 Ask our CALeave your number — our team calls you back. Free, no obligation.
EaseValue