Certificate from the principal officer of the amalgamated company and duly verfied by an accountant regarding achievement of the prescribed level of production and continuance of such level of prduction in subsequent years
Form 62 belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 29 of the Income-tax Rules, 2026. It is a certificate: a document that proves something happened, held by the person who needs to prove it. The assessee does not write this one. An accountant signs it, and the assessee files what the accountant has signed.
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.
| Under the 2026 Rules | What the department calls it |
|---|---|
| Form 29 | Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years |
You meet it when you need to prove something to somebody else — the department, a bank, a payer abroad. Keep it: the claim it supports can be reopened long after the year is closed.
Form 3CI, Form 10BE, Form 10CCD, Form 10CCE, Form 10IA, Form 10IJ, 2026 Form 16