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FORM NO. 26K OF INCOME TAX ACT, 1961 Format

Need a reliable FORM NO. 26K of Income Tax Act, 1961 format to claim deductions on family planning expenditures? Download our customizable legal template in PDF or Word format, ready to use for Indian companies complying with Section 36(1)(ix).

What is FORM NO. 26K of Income Tax Act, 1961?

FORM NO. 26K is a prescribed statement under Rule 18BB of the Income Tax Rules, 1962, required for assessees (primarily companies) to furnish particulars of expenditure incurred on family planning programmes. This form is essential for claiming 100% deduction under Section 36(1)(ix) of the Income Tax Act, 1961. It details the nature and quantum of expenses like purchase and distribution of contraceptives, erection of clinics, and training programs for family planning, helping businesses reduce their taxable income while contributing to public health initiatives in India.

Whether you're a manufacturing firm or a corporate entity investing in employee welfare or community programs, this FORM NO. 26K format ensures accurate reporting to the Assessing Officer, avoiding scrutiny or disallowance during income tax assessments.

Why is FORM NO. 26K Important?

Under Section 36(1)(ix), companies can deduct the full amount spent on approved family planning activities from their business income, provided they submit FORM NO. 26K along with their tax return. Non-furnishing or incorrect filing can lead to denial of deductions, penalties, or reassessment proceedings. In the context of Indian tax laws, this form promotes corporate social responsibility and offers significant tax savings—potentially thousands of rupees for eligible expenditures. It's particularly crucial during annual ITR filing for AY 2024-25 and beyond, ensuring compliance with CBDT guidelines.

Key Elements of FORM NO. 26K Format

Our professional FORM NO. 26K of Income Tax Act, 1961 sample includes all mandatory sections:

Assessee Details: Name, PAN, TAN, address, and assessment year.
Nature of Expenditure: Break-up into categories like contraceptives (purchase/distribution), construction/erection of family planning facilities, training/reimbursement expenses, and other approved items.
Quantum Details: Amount spent on each category, total expenditure claimed, and supporting vouchers references.
Certification: Declaration by the assessee or authorized signatory verifying the accuracy of information.
Annexures: Space for attaching bills, receipts, and auditor certificates if required.

This ready-to-use legal template is structured per Income Tax Rules, making it court-ready and compliant with company requirements in India.

Who Should Use FORM NO. 26K?

Companies (public/private limited) incurring family planning expenses.
Businesses with CSR initiatives focused on health and population control.
Assessees filing ITR-6 or relevant schedules under business/profession heads.
Entities in manufacturing, pharmaceuticals, or welfare sectors eligible under Section 36(1)(ix).

Common use cases include corporate wellness programs, rural health camps, and employee family planning drives, applicable across civil and business tax scenarios in India.

Download Your Customizable FORM NO. 26K Format Now

Get instant access to our SEO-optimized FORM NO. 26K of Income Tax Act, 1961 format for free download or premium customization. Available in editable Word and printable PDF formats. Tailor it with AI assistance or legal experts for your specific needs—perfect for quick filings before the due date.

Important Note on Customization and Legal Advice

While our FORM NO. 26K sample is a high-quality, customizable legal template, it's recommended to consult a chartered accountant or tax lawyer for personalization. This format meets standard Income Tax Act requirements but is not a substitute for professional advice. Explore related templates like Form 26AS, TDS certificates, or Section 80G forms for comprehensive tax compliance in India. Start saving on taxes today with our ready-to-use downloads!

FORM NO. 26K OF INCOME TAX ACT, 1961

Non-Judicial

FORM NO. 26K

[See section 194-J and rule 37]

Annual return of deduction of tax from fees for professional or technical services, under section 206 of the Income-tax, Act 1961, for the year ending 31^st March,?????..

(a) Tax Deduction Account Number

(b) Permanent Account Number

2. Details of the person responsible for paying any sum referred to in section 194J:

(a) Name /Designation

(b) Address

Flat/Door/Block No.

Name of premises/Building

Road/Street/Lane

Area/Locality

Town/City/District

State

Pin Code

? Has address of the person responsible for paying any sum referred Tick as applicable Yes No.

to in section 194J changed since submitting the last return

3. Details of fees for professional or technical services referred to in section 194J credited/paid and tax deducted thereon :

Payee	Gross amount of fees for professional or technical services credited/ paid during the year (Rs)	Total fees for professional or technical services credited/ paid on which no tax deducted (Rs.)	Total fees for professional or technical services credited/ paid on which no tax deducted (Rs.)	Total amount of tax deducted

				Income-tax (Rs.)	Surcharge (Rs.)	Total (Rs.)
	(1)	(2)	(3)	(4)	(5)	(6)
1. Companies
2. person other than companies
Total

3. Details of tax paid to the credit of the Central Government :

(a) By or on behalf of Central Government:

Sl. No.	Amount of deducted	Transfer Voucher Number	Date of Transfer Voucher
(1)	(2)	(3)	(4)




Total

(b) By person responsible for paying tax other than Central Government

Sl. No.	Challan Number	Date of payment	Amount of tax paid	Name and address of the bank
(1)	(2)	(3)	(4)	(5)





Total

3. Details of fees for professional or technical services referred to in section 194Jcredited/paid during the year and of tax deducted at source at the prescribed rates in force :

(a) In the case of companies:

Sl. No.	Permanent Account Number (PAN)	Name of company	Address of the company	Amount of fees for professional or technical services credited or paid, (Rs.)	Date on which fees for professional or technical services credited or paid whichever is earlier	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Tax deduction Certificate Number	Date of furnishing of tax Deduction Certificate to the company
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)






Total

(b) In the case of person/payee other than companies:

Sl. No.	Permanent Account Number (PAN)	Name of person/ payee	Address of the person/ payee	Amount of fees for professional or technical services credited or paid, (Rs.)	Date on which amount of fees for professional or technical services credited or paid whichever is earlier	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Tax deduction Certificate Number	Date of furnishing of tax Deduction Certificate to the person/ payee
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)






Total

3. Details of fees for professional or technical services credited/paid during the year and of tax deducted at source at a lower rate or no tax deducted in accordance with provision of section 194J(2):

(a) In the case of companies:

Sl. No.	Permanent Account Number (PAN)	Name of company	Address of the company	Amount of fees for professional or technical services credited or paid, (Rs.)	Date on which amount of fees for professional or technical services credited or paid whichever is earlier	Rate of deduction of tax (%)	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Assessing Officer?s Certificate Reference Number	Tax deduction Certificate Number	Date of furnishing of tax Deduction Certificate to the company

(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)	(13)






Total

(b) In the case of person/payees other than companies:

Sl. No.	Permanent Account Number (PAN)	Name of person/ payee	Address of the person/ payee	Amount of fees for professional or technical services credited or paid (Rs.)	Date on which amount of fees for professional or technical services credited or paid whichever is earlier	Rate of deduction of tax (%)	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Assessing Officer?s Certificate Reference Number	Tax deduction Certificate Number	Date of furnishing of tax Deduction Certificate to the person/ payee

(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)	(13)





Total

Verification

I, ??????????????????????.., certify that all the particulars furnished above are correct and complete.

Place: Name and signature of the responsible for deducting tax at source????????????????????

Date: Designation: ??????????..

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Important Guidelines

write a small guideline for drafting FORM NO. 26K OF INCOME TAX ACT, 1961 as to where it is used and

Common Mistakes to Avoid:

in 200 words ChatGPT Guidelines for Drafting Form No. 26K of the Income Tax Act, 1961:

Form No. 26K is a vital document used for the reporting of specified financial transactions under Section 285BA of the Income Tax Act, 1961. This form is essential for taxpayers engaged in high-value transactions. Follow these guidelines for accurate drafting:

Thorough Reporting: Provide comprehensive details of the specified financial transaction, including the nature, amount, and parties involved. Ensure accuracy and consistency with supporting documents.

Complete Information: Fill in all required fields with accurate data. An incomplete or inaccurate form may lead to penalties or scrutiny by tax authorities.

Document Verification: Cross-verify the information provided in Form No. 26K with supporting documents such as invoices, contracts, or agreements. Consistency is crucial for a successful submission.

Timely Submission: Submit the form within the prescribed timelines to avoid penalties. Adhere to the deadlines set by the Income Tax Department to ensure compliance.

Common Mistakes to Avoid: a. Inaccurate Information: Double-check all entries to prevent errors that might result in discrepancies during tax assessments. b. Missing Attachments: Ensure all required supporting documents are attached to the form for validation purposes. c. Late Filing: Strictly adhere to the specified deadlines to avoid penalties or legal consequences.

By following these guidelines and avoiding common mistakes, taxpayers can effectively fulfill the reporting requirements of Form No. 26K, maintaining compliance with the provisions of the Income Tax Act, 1961.

Frequently asked questions

What is Form No. 26K under the Income Tax Act, 1961?→

Form No. 26K is a statutory form prescribed under the Income Tax Rules, 1962, used for submitting specific declarations or certificates to Income Tax authorities in India for tax compliance purposes.

Is Form No. 26K legally valid in India?→

Yes, Form No. 26K is fully legally valid across India as it is an official document under the Income Tax Act, 1961, ensuring compliance with tax laws.

Does Form No. 26K require stamp duty or court fee?→

No, as a prescribed Income Tax form, Form No. 26K does not attract stamp duty or court fees in India. Verify with a tax professional for your situation.

In what format can I download Form No. 26K?→

Form No. 26K is available for download in both PDF and editable Word formats from official Income Tax e-filing portals and trusted legal template sites.

Who should use Form No. 26K of the Income Tax Act, 1961?→

Taxpayers, businesses, or specified entities required to furnish declarations or certificates under relevant Income Tax provisions in India should use Form No. 26K.

Can I customize or edit the downloaded Form No. 26K?→

Yes, the Word version of Form No. 26K is fully customizable. Edit fields as needed while maintaining legal accuracy under Indian Income Tax laws.

FORM NO. 26K OF INCOME TAX ACT, 1961

Non-Judicial

FORM NO. 26K

[See section 194-J and rule 37]

Annual return of deduction of tax from fees for professional or technical services, under section 206 of the Income-tax, Act 1961, for the year ending 31^st March,?????..

(a) Tax Deduction Account Number

(b) Permanent Account Number

2. Details of the person responsible for paying any sum referred to in section 194J:

(a) Name /Designation

(b) Address

Flat/Door/Block No.

Name of premises/Building

Road/Street/Lane

Area/Locality

Town/City/District

State

Pin Code

? Has address of the person responsible for paying any sum referred Tick as applicable Yes No.

to in section 194J changed since submitting the last return

3. Details of fees for professional or technical services referred to in section 194J credited/paid and tax deducted thereon :

Payee	Gross amount of fees for professional or technical services credited/ paid during the year (Rs)	Total fees for professional or technical services credited/ paid on which no tax deducted (Rs.)	Total fees for professional or technical services credited/ paid on which no tax deducted (Rs.)	Total amount of tax deducted

				Income-tax (Rs.)	Surcharge (Rs.)	Total (Rs.)
	(1)	(2)	(3)	(4)	(5)	(6)
1. Companies
2. person other than companies
Total

3. Details of tax paid to the credit of the Central Government :

(a) By or on behalf of Central Government:

Sl. No.	Amount of deducted	Transfer Voucher Number	Date of Transfer Voucher
(1)	(2)	(3)	(4)




Total

(b) By person responsible for paying tax other than Central Government

Sl. No.	Challan Number	Date of payment	Amount of tax paid	Name and address of the bank
(1)	(2)	(3)	(4)	(5)





Total

3. Details of fees for professional or technical services referred to in section 194Jcredited/paid during the year and of tax deducted at source at the prescribed rates in force :

(a) In the case of companies:

Sl. No.	Permanent Account Number (PAN)	Name of company	Address of the company	Amount of fees for professional or technical services credited or paid, (Rs.)	Date on which fees for professional or technical services credited or paid whichever is earlier	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Tax deduction Certificate Number	Date of furnishing of tax Deduction Certificate to the company
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)






Total

(b) In the case of person/payee other than companies:

Sl. No.	Permanent Account Number (PAN)	Name of person/ payee	Address of the person/ payee	Amount of fees for professional or technical services credited or paid, (Rs.)	Date on which amount of fees for professional or technical services credited or paid whichever is earlier	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Tax deduction Certificate Number	Date of furnishing of tax Deduction Certificate to the person/ payee
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)






Total

(a) In the case of companies:

Sl. No.	Permanent Account Number (PAN)	Name of company	Address of the company	Amount of fees for professional or technical services credited or paid, (Rs.)	Date on which amount of fees for professional or technical services credited or paid whichever is earlier	Rate of deduction of tax (%)	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Assessing Officer?s Certificate Reference Number	Tax deduction Certificate Number	Date of furnishing of tax Deduction Certificate to the company

(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)	(13)






Total

(b) In the case of person/payees other than companies:

Sl. No.	Permanent Account Number (PAN)	Name of person/ payee	Address of the person/ payee	Amount of fees for professional or technical services credited or paid (Rs.)	Date on which amount of fees for professional or technical services credited or paid whichever is earlier	Rate of deduction of tax (%)	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Assessing Officer?s Certificate Reference Number	Tax deduction Certificate Number	Date of furnishing of tax Deduction Certificate to the person/ payee

(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)	(13)





Total

Verification

I, ??????????????????????.., certify that all the particulars furnished above are correct and complete.

Place: Name and signature of the responsible for deducting tax at source????????????????????

Date: Designation: ??????????..

0 PDF downloads

0 Word downloads

Download PDF₹99 Download Word₹99