Forms › Exempt Income & Funds › Form 72

Form 72 — Statement of income paid / credited by a securitization trust

Compiled — pending CBDT Appendix III cross-check I · Exempt Income & Funds
Replaces old Form 64E. Under the Income-tax Act, 2025, this compliance now uses Form 72.
New form numberForm 72
Old form number64E
Act 2025 reference221
CategoryI · Exempt Income & Funds
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 72?

Form 72 is the Income-tax Act, 2025 form titled “Statement of income paid / credited by a securitization trust”. It replaces the earlier Form 64E 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 Exempt Income & Funds category and relates to Section 221 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 72, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 72 is governed under Section 221 of the Income-tax Act, 2025.
📖 Read Section 221 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 64E?

Under the Income-tax Act, 2025, old Form 64E is replaced by Form 72 — Statement of income paid / credited by a securitization trust. It applies to Tax Year 2026-27 onwards.

From when does Form 72 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 68 (was 10-IG)
Statement of exempt income under Schedule VI
Form 69 (was 10-IH)
Statement of income of specified fund eligible for concessio...
Form 70 (was 10-IK)
Annual statement of exempt income for offshore banking unit...
Form 71 (was 10-IL)
Verification by accountant for exempt income of specified fu...
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.