Forms › Assessments, Disputes & GAAR › Form 63

Form 63 — Form for returning the reference made (GAAR)

Compiled — pending CBDT Appendix III cross-check H · Assessments, Disputes & GAAR
Replaces old Form 3CEH. Under the Income-tax Act, 2025, this compliance now uses Form 63.
New form numberForm 63
Old form number3CEH
Act 2025 reference274
CategoryH · Assessments, Disputes & GAAR
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 63?

Form 63 is the Income-tax Act, 2025 form titled “Form for returning the reference made (GAAR)”. It replaces the earlier Form 3CEH 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 Assessments, Disputes & GAAR category and relates to Section 274 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 63, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 63 is governed under Section 274 of the Income-tax Act, 2025.
🔎 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 3CEH?

Under the Income-tax Act, 2025, old Form 3CEH is replaced by Form 63 — Form for returning the reference made (GAAR). It applies to Tax Year 2026-27 onwards.

From when does Form 63 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 61 (was 10FC)
Authorization for deduction re payment to financial institut...
Form 62 (was 3CEG)
Reference to Commissioner by Assessing Officer (GAAR)
Form 64 (was 3CEI)
Reference to Approving Panel (GAAR)
Form 65 (was 3CFA)
Option for taxation of income by way of royalty in respect o...
Form 66 (was 29B)
Report for computation of Book Profit (MAT)
Form 67 (was 29C)
Report for computation of adjusted total income / AMT
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.