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Case lawForms › Form 62
Certificates issued to a taxpayer Became Form 29

Form 62

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

What this form is

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.

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 RulesWhat the department calls it
Form 29Certificate 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

Where you meet it

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.

Near it

Other forms we have put in the same group — certificates issued to a taxpayer.

Form 3CI, Form 10BE, Form 10CCD, Form 10CCE, Form 10IA, Form 10IJ, 2026 Form 16

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.