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CA Bigyan Kumar Mishra

Form 134 & 135 (TAN Application): Guide to Tax Deduction and Collection Account Number (2026)

Updated on: March 31, 2026 by CA Bigyan Kumar Mishra

If you are dealing with TDS (Tax Deducted at Source) or TCS (Tax Collected at Source), one term you will definitely come across is TAN. To get this TAN, the government has introduced Form 134 and Form 135 under the new Income-tax Rules, 2026. Many beginners get confused about which form to use, who should apply, and what documents are needed. What is TAN and why is it … [Read more...] about Form 134 & 135 (TAN Application): Guide to Tax Deduction and Collection Account Number (2026)

Filed Under: Income Tax

Form 66 Explained: CA Certified Book Profit Report for MAT (India)

Updated on: March 31, 2026 by CA Bigyan Kumar Mishra

If you run a company in India, you may have heard about Form 66 but not fully understood why it matters. This form is directly linked to Minimum Alternate Tax (MAT), which ensures that profitable companies still pay a minimum level of tax. In simple terms, Form 66 is not just another compliance—it is a certified confirmation of your company’s book profit and MAT calculation. … [Read more...] about Form 66 Explained: CA Certified Book Profit Report for MAT (India)

Filed Under: Income Tax

Form No. 125 Explained: Tax Declaration Guide for Senior Citizens Above 75

Updated on: March 31, 2026 by CA Bigyan Kumar Mishra

If you or someone in your family is a senior citizen above 75 years, understanding Form No. 125 can make tax compliance much simpler. This form is designed to reduce the burden of filing income tax returns for eligible senior citizens. Instead of handling taxes themselves, the bank takes care of tax calculation and deduction. Let’s understand this step-by-step in a simple … [Read more...] about Form No. 125 Explained: Tax Declaration Guide for Senior Citizens Above 75

Filed Under: Income Tax

Form No. 124 (Earlier Form 12BB): How It Can Help You Claim Deductions and Reduce Salary TDS

Updated on: March 31, 2026 by CA Bigyan Kumar Mishra

If you are a salaried employee in India, your employer deducts tax (TDS) from your salary every month. But many people don’t realize that you can reduce this TDS legally by declaring your tax-saving investments and expenses. This is exactly where Form No. 124 comes into the picture. It is a simple declaration form that helps your employer calculate your correct taxable … [Read more...] about Form No. 124 (Earlier Form 12BB): How It Can Help You Claim Deductions and Reduce Salary TDS

Filed Under: Income Tax

Understanding Form No. 123: Employer-Issued Statement of Salary Benefits and Perquisites

Updated on: March 31, 2026 by CA Bigyan Kumar Mishra

If you are a salaried employee in India, you may have heard about different tax forms given by your employer. One such important document is Form No. 123, which deals with perquisites (extra benefits) you receive along with your salary. Many people ignore this form because they focus only on salary, but this document plays a key role in correctly filing your Income Tax … [Read more...] about Understanding Form No. 123: Employer-Issued Statement of Salary Benefits and Perquisites

Filed Under: Income Tax

Which PAN Form Should You Use? (Forms 93, 94, 95, 96 Explained)

Updated on: April 1, 2026 by CA Bigyan Kumar Mishra

If you are planning to apply for a PAN card, you may have heard that the forms have changed. Earlier, we used Form 49A and 49AA, but now under the updated Income Tax Rules, new forms 93, 94, 95, and 96 are introduced. At first, this may feel confusing. But don’t worry—once you understand who should use which form, everything becomes very simple. In this guide, I’ll walk … [Read more...] about Which PAN Form Should You Use? (Forms 93, 94, 95, 96 Explained)

Filed Under: Income Tax

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