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Case law › Forms › Form 3CT
Transfer pricing and cross-border tax Became Form 4

Form 3CT

Income attributable to assets located in India under section 9 of the Income-tax Act, 1961

What this form is

Form 3CT belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 4 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

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 namesWhere it sits now
section 9 of the 1961 Actsection 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 RulesWhat the department calls it
Form 4Income attributable to assets located in India under section 9(10)(a)

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.

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 — 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 3CT — 1962 Rules (PDF) Fillable version Form 4 — 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.