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.

Related forms in this category

Form 37 (was 10CCE)
Certificate for patentees in receipt of royalty income
Form 39 (was 10E)
Form for claiming relief on additional salary / gratuity / p...
Form 40 (was 10-EE)
Exercise of option for relief on taxation of retirement bene...
Form 41 (was 10F)
Information regarding agreements for avoidance of double tax...
Form 42 (was 10FA)
Application for Certificate of Residence for agreement purpo...
Form 43 (was 10FB)
Certificate of residence for the purposes of an agreement
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.

💬 Ask our CA on WhatsApp
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.