Forms › Royalties, Foreign Remittances & Relief › Form 42

Form 42 — Application for Certificate of Residence for agreement purposes

✓ Corroborated with CBDT / incometax.gov.in F · Royalties, Foreign Remittances & Relief
Replaces old Form 10FA. Under the Income-tax Act, 2025, this compliance now uses Form 42.
New form numberForm 42
Old form number10FA
Act 2025 reference159(1)
CategoryF · Royalties, Foreign Remittances & Relief
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 42?

Form 42 is the Income-tax Act, 2025 form titled “Application for Certificate of Residence for agreement purposes”. It replaces the earlier Form 10FA 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 159 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 42, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 42 is governed under Section 159 of the Income-tax Act, 2025.
📖 Read Section 159 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 10FA?

Under the Income-tax Act, 2025, old Form 10FA is replaced by Form 42 — Application for Certificate of Residence for agreement purposes. It applies to Tax Year 2026-27 onwards.

From when does Form 42 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 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 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.

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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.