It is used to express an action which happened or completed in the current time or usually the action which happened or completed in the present time.

Affirmative Sentences
Rule 1:  Subject (Single number/third person/He,She,It) + has + 3rd Form of Verb + Object

Rule 2:  Subject (Plural number/I,You,We,They) + have + 3rd Form of Verb + Object

Examples:
1. John has gone to school.
2. I have sent a letter to him.
3. You have broken his plate.
4. He has killed a snake.
5. They have learnt all their lessons.

Negative Sentences
Rule 1:  Subject (Single number/third person/Plural number) + has/have + not + 3rd Form of Verb + Object


Examples:
1. She has not sung the song.
2. The carpenter has not made the chair.
3. I have not read your letter.
4. They have not sold the horse.
5. We have not seen such an animal.

Interrogative Sentences
Rule 1:  Has/Have + Subject (Single number/third person/Plural number) + 3rd Form of Verb + Object 
(See Examples 1, 2,3)

Rule 2: when/why/what/where + has/have + Subject + 3rd Form of Verb + Object (See Example 7,8)

Rule 3: how much/how many/whose/which also used with their related nouns. (See Examples 5)

Rule 4:  If any interrogative word works like a subject then write it first then carry on with has/have + 3rd form of verb (See Example 6)

Rule 5: Interrogative negative sentences are just like Interrogative affirmative sentences with only use of not after the subject.
Has/Have + subject + not + 3rd form of verb
(See example 3,4)

Rule 6: Must put Question Mark (?) at the end of a sentence.


Examples:
1. Has he sold his cow?
2. Have you learnt your lesson?
3. Have I not caught a thief?
4. Why have you not read this book?
5. How many boys have come today?
6. Who has not brought his book?
7. Where has the boy run away?
8. How have they done this?

Recommended: Present Perfect Tense worksheet

Tenses - English to English Translation
Simple Tense

 Continuous Tense

Perfect Tense


Tenses - Hindi to English Translation
Simple Tense

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