Statements, returns and reporting Became Form 76
Form 64A
Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act, 1961
What this form is
Form 64A belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 76 of the Income-tax Rules, 2026. It is a periodic statement. It reports what happened in a period whether or not anything is owed at the end of it. The person who pays fills this in, not the person who is paid — so if you are the one waiting for it, you are waiting on somebody else’s compliance.
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 names | Where it sits now |
|---|
| section 115UA of the 1961 Act | section 223 |
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 76 | Statement of income paid or credited by business trust to be furnished under section 223 |
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.
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.
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.