Registers, records and other forms Became Form 184

Form 40B

Form for modifying nomination

What this form is

Form 40B belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 184 of the Income-tax Rules, 2026. It is a nomination — naming who takes a fund balance, and nothing more.

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 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 184	Form of nomination/modifying nominations for provident/gratuity fund

Where you meet it

You meet it in the ordinary running of a business or a fund, where the Rules prescribe a shape for something that would otherwise be kept any way at all.

Near it

Other forms we have put in the same group — registers, records and other forms.

Form 3C, Form 40A, Form 41, 2026 Form 170

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 40B — 1962 Rules (PDF) Fillable version Form 184 — 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.