VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Forms › Form 56FF
Statements, returns and reporting Became Form 33

Form 56FF

Particulars to be furnished under clause (b) of sub-section (1B) of section 10A of the Income-tax Act, 1961

What this form is

Form 56FF belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 33 of the Income-tax Rules, 2026. It is a schedule of particulars — figures and facts set out in the department’s prescribed order so that they can be checked against each 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 10A of the 1961 Actno counterpart recorded
named in the 2026 descriptionsection 144 — Special provisions in respect of newly established Units in Special Economic Zones

Rules of the 2026 Rules that work the same section. rule 67 (Form of particulars to be furnished along with return of income for). 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 33Particulars to be furnished in respect of units established under Special Economic Zone for claiming deduction under section 144 of the Act

Where you meet it

You meet it as a recurring obligation with a date attached, generally unconnected to any tax being payable. Because nothing is owed, it is the one that gets forgotten, and the penalty for not filing runs by the day.

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 — statements, returns and reporting.

Form 3AF, Form 3BB, Form 5C, Form 10, Form 10BBD, Form 10BD, Form 10IG, Form 10IH, Form 10II, Form 10IK, Form 26AS, Form 46

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 56FF — 1962 Rules (PDF) Fillable version Form 33 — 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.