Income Tax Forms for Assesment Year 2009 - 2010 | Download I.T Forms for 2009 - 2010 | ITR Acknowledgement Form | ITR 1 Form | ITR 2 Form | ITR 3 Form | ITR 4 Form | ITR 5 Form | ITR 6 Form | ITR 7 Form | ITR 8 Form | Form 16 for Income Tax Returns | Income Tax Return | Income Tax Return form
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| No. | Form name | Category | Description |
|---|---|---|---|
| 1 | ITR-1 (A.Y. 2009-10) | For Individuals having Income from Salary/ Pension/ family pension) & Interest | |
| 2 | ITR-2 (A.Y. 2009-10) | For Individuals and HUFs not having Income from Business or Profession | |
| 3 | ITR-3 (A.Y. 2009-10) | For Individuals/HUFs being partners in firms and not carrying out business or profession under any Proprietorship | |
| 4 | ITR-4 (A.Y. 2009-10) | For individuals & HUF having income from a proprietory business or profession | |
| 5 | ITR-5 (A.Y. 2009-10) | Including Fringe Benefit Tax Return | |
| 6 | ITR-6 (A.Y. 2009-10) | Including Fringe Benefit Tax Return | |
| 7 | ITR-7 (A.Y. 2009-10) | Including Fringe Benefit Tax Return | |
| 8 | ITR-8 (A.Y. 2009-10) | Return for Fringe Benefits | |
| 9 | ITR-V (A.Y. 2009-10) | India Income Tax Return Verification Form | |
| 10 | ITR-1 | Excel Utility(Version 1.0) | For Individuals having Income from Salary / Pension / family Pension) & Interest |
| 11 | ITR-2 | For Individuals and HUFs not having Income from Business or Profession | |
| 12 | ITR-3 |
| For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship |
| 13 | ITR-4 | For individuals & HUFs having income from a proprietory business or profession | |
| 14 | ITR-5 |
| Including Fringe Benefit Tax Return |
| 15 | ITR-6 |
| Including Fringe Benefit Tax Return |
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| 16 | ITR-8 | Return for Fringe Benefits | |
| 17 | ITR-V | Indian Income Tax Return Verification Form | |
| 19 |
| ACKNOWLEDGEMENT | |
| 20 | 2B. | Return of Income for block assessment | |
| 21 | 2C. | Return of Income under one-by-six scheme | |
| 22 | 2E. | Naya Saral | |
| 23 | 3AA. | Report under section 32(1)(iia) | |
| 24 | 3AAA. | Audit Report under section 32AB(5) | |
| 25 | 3AC. | Audit Report under section 32AB(2) | |
| 26 | 3AD. | Audit Report under section 32ABA(2) | |
| 27 | 3AE. | Audit Report under section 35D(4)/35E(6) | |
| 28 | 3BA. | Report under section 36(1)(xi) | |
| 29 | 3C. | Form of daily case register | |
| 30 | 3CA. | Audit Report under section 44AB of the Income Tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law | |
| 31 | 3CB. | Audit Report under section 44AB of the Income Tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G | |
| 32 | 3CD. | Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961 | |
| 33 | 3CE. | Audit Report under sub-section (2) of section 44DA of the Income Tax Act, 1961 | |
| 34 | 3CEA. | Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income-tax Act, 1961 relating to computation of capital gains in case of slump sale | |
| 35 | 3CEB. | Report from an accountant to be furnished under section 92E relating to international transaction(s) | |
| 36 | 3CFI. | Application form for approval under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of a Scientific Research Association | |
| 37 | 3CFII. | Application form approval under clause (ii) or clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 in the case of the University, College or other Institution | |
| 38 | 3CG. | Application for approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961 | |
| 39 | 3CH. | Order of approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961 | |
| 40 | 3CI. | Receipt of payment for carrying out scientific research under section 35(2AA) of the Income-tax Act, 1961 | |
| 41 | 3CJ. | Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) after approval of scientific research programme under section 35(2AA) of the Income-tax Act, 1961 | |
| 42 | 3CK. | Application form for entering into an agreement with the Department of Scientific and Industrial Research for co-operation in in-house Research and Development facility and for audit of the accounts maintained for that facility | |
| 43 | 3CL. | Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961 | |
| 44 | 3CM. | Order of approval of in-house research and development facility under section 35(2AB) of the Income Tax Act, 1961 | |
| 45 | 4 | Notice of commencement of planting/replanting tea bushes | |
| 46 | 5 | Certificate of planting/replanting tea bushes� | |
| 47 | 5A. | Statement of particulars for purposes of section 33A relating to (a) planting of tea bushes on land not planted at any time with tea bushes, or on land which had been previously abandoned ; (b) replanting of tea bushes in replacement of tea bushes that have died or have become permanently useless, on any land already planted | |
| 48 | 5B. | Application for notification of a zero coupon bond under clause (48) of section 2 of the Income-tax Act, 1961 | |
| 49 | 6B. | Audit Report under section 142(2A) of the Income Tax Act, 1961 | |
| 50 | 7 | Notice of demand under section 156 of the Income-tax Act, 1961 | |
| 51 | 8 | Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court | |
| 52 | 9 | Application for grant of approval or continuance thereof to a fund under section 10(23AAA) of the Income-tax Act, 1961 | |
| 53 | 10 | Notice to the Assessing Officer/prescribed authority under section 11(2) of the Income-tax Act, 1961 | |
| 54 | 10A. | Application for registration of charitable or religious trust or institution under section 12A(a) of the Income-tax Act, 1961 | |
| 55 | 10AA. | Details of accounts under section 80G(5C)(v) of the Income-tax Act,1961, for providing relief to the victims of earthquake in Gujarat | |
| 56 | 10B. | Audit Report under section 12A(b) of the Income-tax Act,1961, in the case of charitable or religious trusts or institutions | |
| 57 | 10BA. | Declaration to be filed by the assessee claiming deduction under section 80GG | |
| 58 | 10BB. | Audit Report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub- clause (vi) or sub-clause (via) of section 10(23C) | |
| 59 | 10C. | Audit Report under section 88HH of the Income-tax Act, 1961 | |
| 60 | 10CC. | Audit Report under section 88(HHA) of the Income-tax Act, 1961 | |
| 61 | 10CCA. | Audit Report under section 88(HHB) of the Income-tax Act, 1961 | |
| 62 | 10CCAA. | Audit Report under section 88(HHBA) of the Income-tax Act, 1961 | |
| 63 | 10CCAB. | Certificate to be issued by Export House/Trading House to the supporting manufacturer for purposes of clause (b) of sub- section (4A) of section 80HHC | |
| 64 | 10CCABA | Certificate to be issued by an undertaking in the Special Economic Zone to manufacturer undertaking referred to in sub-section (4C) of section 80HHC, for purposes of proviso to sub-section (4) of section 80HHC | |
| 65 | 10CCAC. | Report under section 80HHC(4)/80HHC(4A) of the Income-tax Act, 1961 | |
| 66 | 10CCAD. | Report under section 80HHD of the Income-tax Act, 1961 | |
| 67 | 10CCAE. | Certificate from a person making payment to an assessee, engaged in the business of a hotel, or of a tour operator or of a travel agent, out of Indian currency obtained by conversion of foreign exchangereceived from or on behalf of a foreign tourist or a group of tourists | |
| 68 | 10CCAF. | Report under section 80HHE(4)/80HHE(4A) of the Income-tax Act, 1961 | |
| 69 | 10CCAG. | Certificate to be issued by exporting company to the supporting software developer for the purposes of clause (ii) of sub-section (4A) of section 80HHE | |
| 70 | 10CCAH. | Certificate under clause (ia) of sub-section (3) of section 80HHB of the Income-tax Act, 1961 | |
| 71 | 10CCAI. | Report under section 80HHF(4) of the Income-tax Act, 1961 | |
| 72 | 10CCB. | Form of audit report for claiming deduction under section 80-I or 80-IA or 80-IB or 80-IC | |
| 73 | 10CCBA. | Audit report for deduction under sub-sections (7A) and (14)(da) of section 80-IB | |
| 74 | 10CCBB. | Audit report under sub-rule (3) of rule 18DC | |
| 75 | 10CCBBA | Form under rule 18DE� | |
| 76 | 10CCBC. | Form of report for claiming deduction under sub-section (11B) of section 80-IB | |
| 77 | 10CCC. | Certificate under sub-rule (3) of rule 18BBE of the Income- tax Rules, 1962 | |
| 78 | 10CCD. | Certificate under sub-section (3) of section 80QQB for Authors of certain books in receipt of Royalty income, etc. | |
| 79 | 10CCE. | Certificate under sub-section (2) of section 80RRB for Patents in receipt of Royalty income, etc. | |
| 80 | 10CCF. | Report under section 80CA(3) of the Income-tax Act, 1961 | |
| 81 | 10DA. | Report under section 80JJAA of the Income-tax Act, 1961 | |
| 82 | 10DB. | Form for evidence of payment of securities transaction tax on transactions entered in a recognised stock exchange | |
| 83 | 10DC. | Form for evidence of payment of securities transaction tax on transactions of sale of unit of equity oriented fund to the Mutual Fund | |
| 84 | 10E. | Form for furnishing particulars of income under section 192(2A) for the year ending 31st March, 20..... for claiming relief under section 89(1) by a Government servant or an employee in a company, co-operative society, local authority university, institution, association or body | |
| 85 | 10G. | Application for grant of approval or continuance thereof to institution or fund under section 80G(5)(vi) of the Income- tax Act, 1961 | |
| 86 | 10H. | Certificate of foreign inward remittance | |
| 87 | 10HA. | Form of certificate under second proviso to section 80 O of the Income-tax Act, 1961 | |
| 88 | 10-I. | Certificate of prescribed authority for the purposes of section 80DDB | |
| 89 | 10-IA. | Certificate of the medical authority for certifying person with disability/ severe disability/ autism/ cerebral palsy and multiple disability for purposes of section 8ODD and section 80U | |
| 90 | 11 | Application for registration of a firm for the purposes of the Income-tax Act, 1961 | |
| 91 | 11A. | Application for registration of a firm for the purposes of the Income-tax Act, 1961 | |
| 92 | 12 | Declaration under section 184(7) of the Income-tax Act, 1961, for continuation of registration | |
| 93 | 12A. | Communication under clause (b) of Explanation below section 185(1) of the Income-tax Act, 1961, regarding partner who is a benamidar | |
| 94 | 12B. | Form for furnishing details of income under section 192(2) for the year ending 31st March, 20...... | |
| 95 | 12BA. | Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof | |
| 96 | 13 | Application by a person for a certificate under sections 197 and/or 206C(9) of the Income-tax Act, 1961, for no deduction/ collection of tax or deduction/collection of tax at a lower rate | |
| 97 | 15C. | Application by a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of interest and other sums without deduction of tax | |
| 98 | 15D. | Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax | |
| 99 | 15G. | Declaration under sub-sections (1) and (1A) of section 197A of the Income-tax Act, 1961, to be made by an individual or a person (not being a company or a firm) claiming certain receipts without deduction of tax | |
| 100 | 15H. | Declaration under sub-section (1C) of section 197A of the Income-tax Act, 1961, to be made by an individual who is of the age of sixty-five years or more claiming certain receipts without deduction of tax | |
| 101 | 15-I. | Declaration for non-deduction of tax at source to be furnished to contractor under the second proviso to clause (i) of sub-section (3) of section 194C by sub-contractor not owning more than two heavy goods carriages/trucks during the Financial Year .............. | |
| 102 | 15J. | Particulars to be furnished by the contractor under the third proviso to clause (i) of sub-section (3) of section 194C for the Financial Year ................ (Assessment Year .................. ) | |
| 103 | 16 | Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source from income chargeable under the head Salaries | |
| 104 | 16A. | Certificate of deduction of tax at source under section 203 of the Income-tax Act, 1961 | |
| 105 | 16AA. | Certificate for tax deducted at source from income chargeable under the head Salaries-cum-Return of income | |
| 106 | 22 | Statement of tax deducted at source from contributions repaid to employees in the case of an approved superannuation fund | |
| 107 | 24 | Annual return of Salaries under section 206 of the Income-tax Act, 1961 for the year ending 31st March, ..... | |
| 108 | 24Q. | Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income tax Act, 1961 in respect of Salary for the quarter ended June/September/December/March (tick whichever applicable) (year) | |
| 109 | 26 | Annual return of deduction of tax under section 206 of IT Act, 1961 in respect of all payments other than Salaries for the year ending 31st March, ...... | |
| 110 | 26AS. | Annual Tax Statement under section 203AA | |
| 111 | 26Q. | Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of payments other than Salary for the quarter ended June/September/ December/March (tick whichever applicable) (year) | |
| 112 | 26QA. | Particulars required to be maintained for furnishing quarterly return under section 206A | |
| 113 | 26QAA. | Quarterly return under section 206A for the quarter ended June/September/December/March (tick whichever is applicable) of the Finance Year.......... | |
| 114 | 27A. | Form for furnishing information with the statement of deduction/ collection of tax at source (tick whichever is applicable) filed on computer media for the period (from ....../ ....../...... to ....../....../...... (dd/mm/yy) | |
| 115 | 27B. | Form for furnishing information with the statement of collection of tax at source filed on computer media for the period ending ...... /...... /...... (dd/mm/yy) | |
| 116 | 27C. | Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax | |
| 117 | 27D. | Certificate of collection of tax at source under sub-section (5) of section 206C of the Income-tax Act, 1961 | |
| 118 | 27E. | Annual Return of collection of tax under section 206C of I.T. Act, 1961 in respect of collections for the period ending | |
| 119 | 27EQ. | Quarterly Statement of Tax collection at Source under section 206C of the Income tax Act, 1961 for the quarter ended June/ September/December/March (tick whichever is applicable) (year) | |
| 120 | 27Q. | Quarterly statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payments other than salary made to non-residents for the quarter ended June/September/ December/March (tick whichever applicable)(year) | |
| 121 | 28 | Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub- section (4) of section 210 | |
| 122 | 28A. | Intimation to the Assessing Officer under section 210(5) regarding the notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under section 210(3)/ 210(4) of the Act | |
| 123 | 29B. | Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of company | |
| 124 | 30 | Claim for refund of tax | |
| 125 | 30A. | Form of undertaking to be furnished under sub-section (1) of section 230 of the Income-tax Act, 1961 | |
| 126 | 30B. | No-Objection Certificate for a person not domiciled in India under section 230(1) of the Income-tax Act, 1961 | |
| 127 | 30C. | Form for furnishing of details under section 230(1A) of the Income-tax Act, 1961 | |
| 128 | 31 | Application for a certificate under the first proviso to sub- section (1A) of section 230 of the Income-tax Act, 1961 | |
| 129 | 33 | Clearance certificate under the first proviso to sub- section (1A) of section 230 of the Income-tax Act, 1961 | |
| 130 | 34A. | Application for a certificate under section 230A(1) of the Income-tax Act, 1961 | |
| 131 | 34B. | Form of application for settlement of cases under section 245C(1) of the Income-tax Act, 1961 | |
| 132 | 34C. | Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961 | |
| 133 | 34D. | Form of application by a resident seeking advance ruling under section 245Q (1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident | |
| 134 | 34E. | Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961 | |
| 135 | 34F. | Form of application for giving effect to the terms of any agreement under clause (h) of sub-section (2) ofsection 295 of the Income- tax Act, 1961 | |
| 136 | 35 | Appeal to the Commissioner of Income-tax (Appeals) | |
| 137 | 36 | Form of appeal to the Appellate Tribunal | |
| 138 | 36A. | Form of memorandum of cross-objections to the Appellate Tribunal | |
| 139 | 37 | Reference application under section 256(1) of the Income- tax Act, 1961 | |
| 140 | 37EE. | Statement to be registered with the competent authority under section 269AB(2) of the Income-tax Act, 1961 | |
| 141 | 37F. | Form of appeal to the Appellate Tribunal against order of competent authority | |
| 142 | 37G. | Statement to be furnished to the registering officer under section 269P(1) of the Income-tax Act, 1961, along with the instrument of transfer | |
| 143 | 37H. | Fortnightly return under section 269P(2)(b) of the Income-tax Act, 1961, in respect of documents registered | |
| 144 | 37-I. | Statement of agreement for transfer of immovable property to be furnished to the appropriate authority under section 269UC of the Income-tax Act, 1961 | |
| 145 | 38 | Register of income-tax practitioners maintained by the Chief Commissioner or Commissioner of Income-tax | |
| 146 | 39 | Form of application for registration as authorised income-tax practitioner | |
| 147 | 40 | Certificate of registration | |
| 148 | 40A. | Form of nomination | |
| 149 | 40B. | Form for modifying nomination | |
| 150 | 40C. | Form No. 40C | |
| 151 | 41 | Form of maintaining accounts of subscribers to a recognised provident fund | |
| 152 | 42 | Appeal against refusal to recognise or withdrawal of recognition from a provident fund | |
| 153 | 43 | Appeal against refusal to approve or withdrawal of approval from a superannuation fund | |
| 154 | 44 | Appeal against refusal to approve or withdrawal of approval from a gratuity fund | |
| 155 | 45 | Warrant of authorisation under section 132 of the Income-tax Act, 1961, and rule 112(1) of the Income-tax Rules, 1962 | |
| 156 | 45A. | Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961 | |
| 157 | 45B. | Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961 | |
| 158 | 45C. | Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961 | |
| 159 | 45D. | Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961 | |
| 160 | 46 | Application for information under clause (b) of sub- section (1) of section 138 of the Income-tax Act, 1961 | |
| 161 | 47 | Form for furnishing information under clause (b) of sub- section (1) of section 138 of the Income-tax Act, 1961 | |
| 162 | 48 | Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961 | |
| 163 | 49 | Refusal to supply information under clause (b) of sub- section (1) of section 138 of the Income-tax Act, 1961 | |
| 164 | 49A. | Application for allotment of Permanent Account Number under section 139A of the Income-tax Act, 1961 | |
| 165 | 49B. | Form of application for allotment of tax deduction and tax collection account number under section 203A of the Income- tax Act, 1961 | |
| 166 | 52A. | Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film | |
| 167 | 54 | Application under section 281A(2) for obtaining a certified copy of notice under section 281A(1)/281A(1A)/281A(1B) of the Income-tax Act, 1961 | |
| 168 | 55 | Application for approval of an association or institution for purposes of exemption under section 10(23), or continuance thereof for the year ...... | |
| 169 | 56 | Application for grant of exemption or continuance thereof under section 10(23C)(iv) and (v) for the year ..... | |
| 170 | 56A. | Application for approval of a Venture Capital Fund or a Venture Capital Company | |
| 171 | 56AA. | Application for approval of a Venture Capital Fund or a Venture Capital Company | |
| 172 | 56B. | Condensed Financial Information Income Statement | |
| 173 | 56BA. | Condensed Financial Information Income Statement | |
| 174 | 56C. | Statement of assets and liabilities | |
| 175 | 56CA. | Statement of assets and liabilities | |
| 176 | 56D. | Application for grant of exemption or continuance thereof under section 10(23C)(vi) and (via) for the year .... | |
| 177 | 56E. | Application for approval under section 10(23G) of an enterprise wholly engaged in the eligible business | |
| 178 | 56F. | Report under section 10A of the Income-tax Act, 1961 | |
| 179 | 56FF. | Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961 | |
| 180 | 56G. | Report under section 10B of the Income-tax Act, 1961 | |
| 181 | 56H. | Report under section 10BA of the Income-tax Act, 1961 | |
| 182 | 57 | Certificate under section 222 or 223 of the Income-tax Act, 1961 | |
| 183 | 58A. | Certificate of expenditure by way of payment in respect of eligible projects or schemes notified under section 35AC | |
| 184 | 58B. | Certificate of expenditure incurred directly by a company in respect of eligible projects or schemes notified under section 35AC | |
| 185 | 58C. | Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National Committee by an approved association or institution | |
| 186 | 58D. | Report to be submitted by a public sector company, local authority or an approved association or institution under clause (ii) of sub- section (5) of section 35AC of the Income-tax Act, 1961 to the National Committee on a notified eligible project or scheme | |
| 187 | 59 | Application for approval of issue of public companies under section 88(2)(xvi) of the Income-tax Act | |
| 188 | 59A. | Application for approval of mutual funds investing in the eligible issue of public companies under section 80C(2)(xx) or under section 88(2)(xvii) of the Income-tax Act | |
| 189 | 60 | Form of declaration to be filed by a person who does not have a Permanent Account Number and who enters into any transaction specified in rule 114B | |
| 190 | 61 | Form of declaration to be filed by a person who has agricultural income and is not in receipt of any other income chargeable to income-tax in respect of transactions specified rule 114B | |
| 191 | 61A. | Annual Information Return under section 285BA of the Income- tax Act, 1961 | |
| 192 | 62 | Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years | |
| 193 | 63 | Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax-tax Rules, 1962, in respect of income distributed by the Unit Trust of India | |
| 194 | 63A. | Statement to be furnished to the Assessing Officer designated under rule 12B of the Income-tax-tax Rules, 1962, in respect of income distributed by a mutual fund | |
| 195 | 64 | Statement of income distributed by the Venture Capital Company or a Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961 | |
| 196 | 65 | Application for exercising/renewing option for the tonnage tax scheme under sub-section (1) of section 115VP or sub-section (1) of section 115VR of the Income-tax Act, 1961 | |
| 197 | 66 | Audit Report under clause (ii) of section 115VW of the Income- tax Act, 1961 |
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