Forms › Deductions, Disabilities & SEZ › Form 32

Form 32 — Audit report under multiple deduction sections

New form Compiled — pending CBDT Appendix III cross-check E · Deductions, Disabilities & SEZ
New form — no earlier equivalent. Form 32 is introduced under the Income-tax Act, 2025.
New form numberForm 32
Old form number— none (new form) —
Act 2025 reference46,138,139,140(8),141,142,143,144
CategoryE · Deductions, Disabilities & SEZ
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 32?

Form 32 is the Income-tax Act, 2025 form titled “Audit report under multiple deduction sections”. It is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the earlier law.

It falls under the Deductions, Disabilities & SEZ category and relates to Section 46 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 32, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 32 is governed under Section 46 of the Income-tax Act, 2025.
📖 Read Section 46 explained 🔎 Verify in the official Act (PDF)

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 32 a new form?

Form 32 is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the old law. Audit report under multiple deduction sections.

From when does Form 32 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.