Forms › Financial Transactions & Stock Exchange Statements › Form 4

Form 4 — Income attributable to assets located in India

Compiled — pending CBDT Appendix III cross-check A · Financial Transactions & Stock Exchange Statements
Replaces old Form 3CT. Under the Income-tax Act, 2025, this compliance now uses Form 4.
New form numberForm 4
Old form number3CT
Act 2025 reference9(10)(a)
CategoryA · Financial Transactions & Stock Exchange Statements
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 4?

Form 4 is the Income-tax Act, 2025 form titled “Income attributable to assets located in India”. It replaces the earlier Form 3CT 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 Financial Transactions & Stock Exchange Statements category and relates to Section 9 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 4, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 4 is governed under Section 9 of the Income-tax Act, 2025.
📖 Read Section 9 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 3CT?

Under the Income-tax Act, 2025, old Form 3CT is replaced by Form 4 — Income attributable to assets located in India. It applies to Tax Year 2026-27 onwards.

From when does Form 4 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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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.