notification no. 6/2026 order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5f of the income tax rules 1962
Offline Utility for Form 145 and Form 146 has been enabled on the e-Filing Portal. Users can download, fill, and submit the forms directly through the utility available under “Downloads → Income tax Forms → Income tax Act, 2025”.