Forms › Assessments, Disputes & GAAR › Form 67

Form 67 — Report for computation of adjusted total income / AMT

Compiled — pending CBDT Appendix III cross-check H · Assessments, Disputes & GAAR
Replaces old Form 29C. Under the Income-tax Act, 2025, this compliance now uses Form 67.
New form numberForm 67
Old form number29C
Act 2025 reference206(2)
CategoryH · Assessments, Disputes & GAAR
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 67?

Form 67 is the Income-tax Act, 2025 form titled “Report for computation of adjusted total income / AMT”. It replaces the earlier Form 29C 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 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 67, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 67 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 29C?

Under the Income-tax Act, 2025, old Form 29C is replaced by Form 67 — Report for computation of adjusted total income / AMT. It applies to Tax Year 2026-27 onwards.

From when does Form 67 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.

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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.