Registration, approval and notification Became Form 12
Form 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
What this form is
Form 3CL belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 12 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. This one runs the other way. The department writes it and the assessee receives it, so the thing to read is what it asserts and under what power.
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 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 12 | Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company |
Where you meet it
You meet it when something has to be sanctioned before it will work — a trust registered, a fund approved, a project notified. The approval is prospective and conditional; the conditions on the order are as much a part of it as the approval itself.
On the same provision
Decisions in this library that turn on the same provision of the 1961 Act that this form names. They are about the provision, not about the form; a case is listed here because it argues the section, and none of them is authority on how the form itself is to be filled in.
Near it
Other forms we have put in the same group — registration, approval and notification.
Form 3CF, Form 3CG, Form 3CH, Form 3CJ, Form 3CK, Form 3CM, Form 3CN, Form 3CO, Form 3CP, Form 3CQ, Form 3CR, Form 3CS
Work it out
Free calculators on VittSphere ONE for the very provision this page is about. They open in the same window.
- Capital gains calculator — the gain on a sale, with the holding period, the indexation choice and the rate that applies.
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.
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.