Forms › Audit Reports & Capital Gains › Form 29

Form 29 — Certificate from principal officer of amalgamated company re production levels

Compiled — pending CBDT Appendix III cross-check D · Audit Reports & Capital Gains
Replaces old Form 62. Under the Income-tax Act, 2025, this compliance now uses Form 29.
New form numberForm 29
Old form number62
Act 2025 referenceAmalgamation
CategoryD · Audit Reports & Capital Gains
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 29?

Form 29 is the Income-tax Act, 2025 form titled “Certificate from principal officer of amalgamated company re production levels”. It replaces the earlier Form 62 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 Audit Reports & Capital Gains 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 29, 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 62?

Under the Income-tax Act, 2025, old Form 62 is replaced by Form 29 — Certificate from principal officer of amalgamated company re production levels. It applies to Tax Year 2026-27 onwards.

From when does Form 29 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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Not sure which form applies to your case?

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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.