Forms › Business Trusts, Venture Capital & Tonnage Tax › Form 81

Form 81 — Audit report for the tonnage tax scheme

Compiled — pending CBDT Appendix III cross-check J · Business Trusts, Venture Capital & Tonnage Tax
Replaces old Form 66. Under the Income-tax Act, 2025, this compliance now uses Form 81.
New form numberForm 81
Old form number66
Act 2025 reference232(21)
CategoryJ · Business Trusts, Venture Capital & Tonnage Tax
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 81?

Form 81 is the Income-tax Act, 2025 form titled “Audit report for the tonnage tax scheme”. It replaces the earlier Form 66 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 Business Trusts, Venture Capital & Tonnage Tax category and relates to Section 232 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 81, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 81 is governed under Section 232 of the Income-tax Act, 2025.
📖 Read Section 232 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 66?

Under the Income-tax Act, 2025, old Form 66 is replaced by Form 81 — Audit report for the tonnage tax scheme. It applies to Tax Year 2026-27 onwards.

From when does Form 81 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 73 (was 64F)
Statement of income distributed by securitization trust to i...
Form 74 (was 64)
Statement of income paid / credited by VCC / VCF
Form 75
Statement of income paid / credited by VCC / VCF to person l...
Form 76 (was 64A)
Statement of income paid / credited by a business trust
Form 77 (was 64B)
Statement of income distributed by a business trust to unit...
Form 78 (was 64C)
Statement of income distributed by an investment fund
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.