Forms › Royalties, Foreign Remittances & Relief › Form 43

Form 43 — Certificate of residence for the purposes of an agreement

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

Replaces old Form 10FB. Under the Income-tax Act, 2025, this compliance now uses Form 43.

New form numberForm 43

Old form number10FB

Act 2025 reference159

CategoryF · Royalties, Foreign Remittances & Relief

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

What is Form 43?

Form 43 is the Income-tax Act, 2025 form titled “Certificate of residence for the purposes of an agreement”. It replaces the earlier Form 10FB 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 43, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 43 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 10FB?

Under the Income-tax Act, 2025, old Form 10FB is replaced by Form 43 — Certificate of residence for the purposes of an agreement. It applies to Tax Year 2026-27 onwards.

From when does Form 43 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 43?

Our CA-led team handles it end-to-end — Certificate of residence for the purposes of an agreement.

✅ File with a CA →💬 Ask our CA

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 43 — Certificate of residence for the purposes of an agreement

What is Form 43?

Transitional rule — which form applies?

Frequently asked questions

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