Forms › Royalties, Foreign Remittances & Relief › Form 37

Form 37 — Certificate for patentees in receipt of royalty income

Compiled — pending CBDT Appendix III cross-check F · Royalties, Foreign Remittances & Relief

Replaces old Form 10CCE. Under the Income-tax Act, 2025, this compliance now uses Form 37.

New form numberForm 37

Old form number10CCE

Act 2025 reference152(5)

CategoryF · Royalties, Foreign Remittances & Relief

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

What is Form 37?

Form 37 is the Income-tax Act, 2025 form titled “Certificate for patentees in receipt of royalty income”. It replaces the earlier Form 10CCE 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 Royalties, Foreign Remittances & Relief category and relates to Section 152 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 37, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 37 is governed under Section 152 of the Income-tax Act, 2025.

📖 Read Section 152 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

What is the new form for Form 10CCE?

Under the Income-tax Act, 2025, old Form 10CCE is replaced by Form 37 — Certificate for patentees in receipt of royalty income. It applies to Tax Year 2026-27 onwards.

From when does Form 37 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.

Not sure which form applies to your case?

Our Chartered Accountants handle the filing end-to-end — TDS certificates, audit reports, trust/NGO compliance and more.

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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.

Form 37 — Certificate for patentees in receipt of royalty income

What is Form 37?

Transitional rule — which form applies?

Frequently asked questions

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