Declarations and options exercised by the taxpayer Became Form 65

Form 3CFA

Form for opting for taxation of income by way of royalty in respect of Patent

What this form is

Form 3CFA belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 65 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.

Which provision requires it

Neither side of the department’s description names a section or a rule, so there is nothing here we can point at without guessing. The enabling provision is on the form itself.

What it became under the 2026 Rules

The department carried the description across word for word; only the number moved.

Under the 2026 Rules	What the department calls it
Form 65	Form for opting for taxation of income by way of royalty in respect of patent (the wording is unchanged)

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 9A, Form 10BBB, Form 10BA, Form 10EE, 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 3CFA — 1962 Rules (PDF) Fillable version Form 65 — 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.