Form 3CEJA

Report from an accountant to be furnished for purpose of section 9A regarding fulfilment of certain conditions by an eligible investment fund

What this form is

Form 3CEJA belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 172 of the Income-tax Rules, 2026. It is a report — somebody with a professional obligation putting a set of facts on record for the department to act on. The assessee does not write this one. An accountant signs it, and the assessee files what the accountant has signed.

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
section 9A of the 1961 Act	section 9

Rules of the 2026 Rules that work the same section. rule 274 (Procedure for investment fund for availing benefit under section), rule 275 (Approval of the investment fund at its option for purposes of section), rule 276 (Statement to be furnished by eligible investment fund under section). This is our own matching — we have paired the section the form names with the rules whose headings name that same section. The department has not said that any of these rules prescribes this form.

What it became under the 2026 Rules

The description changed with the number, and the change is worth reading: the 2026 wording points at the Income-tax Act, 2025, and a great deal of what used to sit in a section of the 1961 Act now sits in a Schedule.

Under the 2026 Rules	What the department calls it
Form 172	Report from an accountant to be furnished for the purpose of section 9(12) [Schedule I: Paragraph 1(4)] regarding fulfilment of certain conditions by an eligible investment fund

Where you meet it

You meet it when money, a related party or a permanent establishment sits on the other side of a border. It usually has to be in place before the transaction, not after it, and the department reads it against the treaty as well as the Act.

Near it

Other forms we have put in the same group — transfer pricing and cross-border tax.

Form 3CEAA, Form 3CEAB, Form 3CEAC, Form 3CEAD, Form 3CEAE, Form 3CEB, Form 3CEC, Form 3CED, Form 3CEDA, Form 3CEEA, Form 3CEF, Form 3CEFA

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 3CEJA — 1962 Rules (PDF) Fillable version Form 172 — 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.