Forms › Royalties, Foreign Remittances & Relief › Form 38

Form 38 — Certificate of foreign inward remittance

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

Replaces old Form 10H. Under the Income-tax Act, 2025, this compliance now uses Form 38.

New form numberForm 38

Old form number10H

Act 2025 referenceForeign remittance

CategoryF · Royalties, Foreign Remittances & Relief

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

What is Form 38?

Form 38 is the Income-tax Act, 2025 form titled “Certificate of foreign inward remittance”. It replaces the earlier Form 10H 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 applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 38, 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 10H?

Under the Income-tax Act, 2025, old Form 10H is replaced by Form 38 — Certificate of foreign inward remittance. It applies to Tax Year 2026-27 onwards.

From when does Form 38 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 38?

Our CA-led team handles it end-to-end — Certificate of foreign inward remittance.

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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 38 — Certificate of foreign inward remittance

What is Form 38?

Transitional rule — which form applies?

Frequently asked questions

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