Income-tax: CA certificates
Tax audit, transfer pricing, MAT and deduction reports, with old and new form numbers.
Certificates in this group
- Form 26 tax audit report
- Form 48 transfer pricing report
- Form 66 MAT report
- Form CEB arm's length price certificate
- Income-tax deduction reports
- Certificate for deductions and exemptions under rules and regulations
- Form 26A and 27BA annexure (payee has paid tax)
Form 66 MAT report
Form 66 (formerly 29B)
The report certifying book profit for minimum alternate tax.
- Who asks
- The Income-tax Department
- Typical turnaround
- 1–2 working days after complete documents
- Basis
- Income-tax Act 2025, Form 66 (Form 29B under section 115JB of the Income-tax Act 1961)
- UDIN category
- GST and Tax Audit: Form 29 B - Section 115JB(4)
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- Audited financial statements for the years covered
- Computation of book profit
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Income-tax deduction reports
Accountant's reports for deductions: Form 32 (formerly the 10CCB family), Form 34 (formerly 10DA) and Form 13 (formerly 3CLA).
- Who asks
- The Income-tax Department
- Typical turnaround
- 3–10 working days after complete documents
- Basis
- Income-tax Act 2025, Forms 32, 34 and 13 (Forms 10CCB, 10DA and 3CLA under the Income-tax Act 1961)
- UDIN category
- Certificates: Certification under the Income-Tax Laws for various Deductions etc
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- Audited financial statements for the years covered
- Computation of the deduction claimed
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Certificate for deductions and exemptions under rules and regulations
Certifies eligibility figures for a deduction or exemption under a rule or regulation.
- Who asks
- The authority granting the deduction or exemption
- Typical turnaround
- 3–10 working days after complete documents
- UDIN category
- Certificates: Certificates for Claiming Deductions and Exemptions under various Rules and Regulations
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- Audited financial statements for the years covered
- The rule or notification and its format
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Form 26A and 27BA annexure (payee has paid tax)
The accountant's certificate that a payee has declared the income and paid the tax, so the payer is not treated as in default.
- Who asks
- The payer, for the Income-tax Department
- Typical turnaround
- 1–2 working days after complete documents
- Basis
- First proviso to section 201(1) and section 206C(6A), Income-tax Act 1961
- UDIN category
- GST and Tax Audit
Documents to keep ready (3)
- PAN of the payer and payee
- Payee's income-tax return and computation
- Details of the payments
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Given as part of an audit or appointment
Form 26 tax audit report
By appointmentForm 26 (formerly 3CA/3CB/3CD)
The tax audit report for businesses and professions above the audit threshold.
- Who asks
- The Income-tax Department
- Typical turnaround
- 5–20 working days after complete documents
- Basis
- Income-tax Act 2025, Form 26 (Forms 3CA, 3CB and 3CD under section 44AB of the Income-tax Act 1961)
- UDIN category
- GST and Tax Audit
Documents to keep ready (4)
- PAN and registration or incorporation documents of the entity
- Books of account and ledgers for the period covered
- Audited financial statements for the years covered
- GST and TDS returns for the year
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Form 48 transfer pricing report
By appointmentForm 48 (formerly 3CEB)
The accountant's report on international and specified domestic transactions.
- Who asks
- The Income-tax Department
- Typical turnaround
- 5–20 working days after complete documents
- Basis
- Income-tax Act 2025, Form 48 (Form 3CEB under section 92E of the Income-tax Act 1961)
- UDIN category
- GST and Tax Audit: Form 3CEB - Section 92E
Documents to keep ready (4)
- PAN and registration or incorporation documents of the entity
- Related-party agreements and transaction records
- Transfer pricing study
- Audited financial statements for the years covered
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Form CEB arm's length price certificate
By appointmentCertification of the arm's length price under section 92 of the Income-tax Act 1961.
- Who asks
- The Income-tax Department
- Typical turnaround
- 3–10 working days after complete documents
- Basis
- Section 92, Income-tax Act 1961
- UDIN category
- Certificates: Form CEB - Certification of arm's length price u/s 92 of the Income Tax Act, 1961
Documents to keep ready (3)
- PAN and registration or incorporation documents of the entity
- Related-party agreements and transaction records
- Transfer pricing study
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Common questions
Which certificates are in the income-tax group?
Form 26 tax audit report; Form 48 transfer pricing report; Form 66 MAT report; Form CEB arm's length price certificate; Income-tax deduction reports; Certificate for deductions and exemptions under rules and regulations; Form 26A and 27BA annexure (payee has paid tax).
How long do these certificates take?
Typical turnaround after complete documents: 5–20 working days for audit reports; 1–2 working days for simple balance-sheet or bank certificates; 3–10 working days for dgft, rera and valuation certificates. These are typical ranges, not statutory periods.
Who signs the certificate and how is it verified?
The Chartered Accountant signs with a Class-3 DSC and generates a UDIN on the ICAI UDIN portal. The bank or authority can verify the UDIN at udin.icai.org.
Which form numbers changed under the Income-tax Act 2025?
From 1 Apr 2026: Form 26 (formerly 3CA/3CB/3CD); Form 48 (formerly 3CEB); Form 66 (formerly 29B).
Why are some certificates marked "By appointment"?
Form 26 tax audit report; Form 48 transfer pricing report; Form CEB arm's length price certificate: these are given as part of an audit or appointment, so they start with a conversation rather than an online request.