Forms › Transfer Pricing & International Taxation › Form 53

Form 53 — Particulars of past years for relief

Compiled — pending CBDT Appendix III cross-check G · Transfer Pricing & International Taxation

Replaces old Form 3CEEA. Under the Income-tax Act, 2025, this compliance now uses Form 53.

New form numberForm 53

Old form number3CEEA

Act 2025 reference206(1)

CategoryG · Transfer Pricing & International Taxation

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

What is Form 53?

Form 53 is the Income-tax Act, 2025 form titled “Particulars of past years for relief”. It replaces the earlier Form 3CEEA 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 Transfer Pricing & International Taxation category and relates to Section 206 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 53, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 53 is governed under Section 206 of the Income-tax Act, 2025.

📖 Read Section 206 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 3CEEA?

Under the Income-tax Act, 2025, old Form 3CEEA is replaced by Form 53 — Particulars of past years for relief. It applies to Tax Year 2026-27 onwards.

From when does Form 53 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.

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.

Form 53 — Particulars of past years for relief

What is Form 53?

Transitional rule — which form applies?

Frequently asked questions

Related forms in this category