CBDT Mandates Form 173A for Tax Exemption Claims on Government Securities
India’s Central Board of Direct Taxes has introduced Form 173A as a filing requirement for taxpayers seeking exemptions on specified government securities under Schedule IV of the Income-tax Act, 2025. The rule, notified through the Seventh Amendment Rules, 2026, adds a formal compliance layer for claims under Table entries 13D and 13E, signalling tighter documentation standards in the tax administration framework.
