Forms › Royalties, Foreign Remittances & Relief › Form 40

Form 40 — Exercise of option for relief on taxation of retirement benefit account

Compiled — pending CBDT Appendix III cross-check F · Royalties, Foreign Remittances & Relief
Replaces old Form 10-EE. Under the Income-tax Act, 2025, this compliance now uses Form 40.
New form numberForm 40
Old form number10-EE
Act 2025 reference158
CategoryF · Royalties, Foreign Remittances & Relief
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 40?

Form 40 is the Income-tax Act, 2025 form titled “Exercise of option for relief on taxation of retirement benefit account”. It replaces the earlier Form 10-EE 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 158 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 40, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 40 is governed under Section 158 of the Income-tax Act, 2025.
📖 Read Section 158 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 10-EE?

Under the Income-tax Act, 2025, old Form 10-EE is replaced by Form 40 — Exercise of option for relief on taxation of retirement benefit account. It applies to Tax Year 2026-27 onwards.

From when does Form 40 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 38 (was 10H)
Certificate of foreign inward remittance
Form 39 (was 10E)
Form for claiming relief on additional salary / gratuity / p...
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?

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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.