Declarations and options exercised by the taxpayer Became Form 40

Form 10EE

Exercise of option for relief from taxation in income from retirement benefit account maintained in a notified country under section 158 of the Act

What this form is

Form 10EE belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 40 of the Income-tax Rules, 2026. It is a prescribed form, which means the Act or the Rules require this shape and no other. The assessee signs and files this himself.

The department’s 1961-side entry for this form carries no description — the cell is blank in its own concordance. What is described above is the 2026 form it maps to, which is the only account of it the department publishes.

Which provision requires it

Left, the provision as the department’s description names it. Right, where the same ground is covered now — taken from the department’s own section and rule concordances, not worked out by us.

What the description names	Where it sits now
named in the 2026 description	section 158 — Relief from taxation in income from retirement benefit account maintained in a notified country

What it became under the 2026 Rules

The department’s 1961 entry carries no description, so there is no old wording to set against the new one. What follows is the 2026 description and nothing more.

Under the 2026 Rules	What the department calls it
Form 40	Exercise of option for relief from taxation in income from retirement benefit account maintained in a notified country under section 158 of the Act

Where you meet it

You meet it at the counter — at a bank, with an employer, with a buyer — where somebody wants a fact confirmed in writing before he acts on it.

Near it

Other forms we have put in the same group — declarations and options exercised by the taxpayer.

Form 3CFA, Form 9A, Form 10BBB, Form 10BA, Form 60, Form 65

Get the form

Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.

Form 10EE — 1962 Rules (PDF) Fillable version Form 40 — 2026 Rules (PDF) All forms at the department

What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.