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New Form Numbers and Their Old Equivalents
Introduction
With the implementation of the Income-tax Act, 2025 from 1 April 2026, several forms previously prescribed under the Income-tax Act, 1961 have been renumbered and reorganised under the new legislative framework.
Important: A familiar form number under the Income-tax Act, 1961 should not automatically be selected for a filing governed by the Income-tax Act, 2025. The correct form depends on the applicable Act, tax period, proceeding and nature of compliance.
How forms are organised on the e-Filing portal
The “File Income Tax Forms” section of the e-Filing portal is organised under the following three tabs:
-
Forms as per Income Tax Act 2025
This tab contains forms available for filing under the Income-tax Act, 2025. -
Forms as per Income Tax Act 1961
This tab contains forms available for filing under the Income-tax Act, 1961. -
Forms as per Other Acts
This tab contains forms prescribed under other applicable legislation.
Users should first determine the applicable legislation and then select the relevant tab before searching for or filing a form.
Important form-number changes under the Income-tax Act, 2025
International taxation and transfer-pricing forms
| Form under ITA 2025 | Corresponding form under ITA 1961 | Form description |
|---|---|---|
| Form 41 | Form 10F | Information to be provided under section 159(8) - Double Taxation Relief |
| Form 42 | Form 10FA | Application for a certificate of residence for the purposes of an agreement under sections 159(1) and 159(2) |
| Form 50 | Form 3CEC | Application for a pre-filing consultation |
| Form 51 | Forms 3CED and 3CEDA | Application for an Advance Pricing Agreement |
| Form 52 | Form 3CEF | Annual compliance report on an Advance Pricing Agreement |
| Form 54 | New form | Application for renewal of an Advance Pricing Agreement |
| Form 55 | Form 34F | Application by a resident assessee seeking to invoke the Mutual Agreement Procedure |
Form 54 is specifically identified as a new form for renewal of an Advance Pricing Agreement and does not have a corresponding form number under the Income-tax Act, 1961.
Forms for charitable and non-profit organisations
| Form under ITA 2025 | Corresponding form under ITA 1961 | Form description |
|---|---|---|
| Form 104 | Form 10A | Application for provisional registration or provisional approval |
| Form 105 | Form 10AB | Application for registration of a non-profit organisation under section 332 or approval for deduction under section 133(1)(b)(ii) |
| Form 106 | Form 10AC | Order relating to provisional registration, provisional approval or rejection of the application |
| Form 113 | Form 10BD | Statement or correction statement to be filed by a donee under section 354(1) |
| Form 114 | Form 10BE | Certificate of donation under section 354(1)(g) |
Charitable institutions and non-profit organisations familiar with Forms 10A, 10AB, 10AC, 10BD and 10BE should use the corresponding new form numbers when their compliance is governed by the Income-tax Act, 2025.
TDS and TCS form mapping
The guide also provides new form numbers for several declarations, quarterly statements and challan-cum-statements relating to deduction or collection of tax.
| Form under ITA 2025 | Corresponding form under ITA 1961 | Compliance |
|---|---|---|
| Form 121 | Forms 15G and 15H | Declaration under section 393(6) for receipt of specified income without deduction of tax |
| Form 127 | Form 27C | Declaration by a buyer for obtaining goods without collection of tax |
| Form 138 | Form 24Q | Quarterly statement of tax deduction in respect of salary and specified senior-citizen income |
| Form 140 | Form 26Q | Quarterly statement of tax deduction in respect of payments other than salary |
| Form 141 | Forms 26QB, 26QC, 26QD and 26QE | Challan-cum-statement of deduction of tax under the specified entries of section 393(1) |
| Form 142 | Form 26QF | Quarterly statement of tax deposited in relation to transfer of a virtual digital asset |
| Form 143 | Form 27EQ | Quarterly statement of collection of tax at source |
| Form 144 | Form 27Q | Quarterly statement of tax deduction for payments other than salary made to non-residents |
| Form 145 | Form 15CA | Information to be furnished for payments to a non-resident or a foreign company |
| Form 146 | Form 15CB | Certificate of an accountant for specified payments to a non-resident or foreign company |
| Form 147 | Form 15CC | Quarterly statement to be furnished by an authorised dealer for remittances |
| Form 148 | Form 15CD | Quarterly statement to be furnished by a unit of an International Financial Services Centre for remittances |
Forms 15G and 15H
Forms 15G and 15H are collectively mapped to Form 121 under the Income-tax Act, 2025.
Therefore, when the declaration is governed by the Income-tax Act, 2025, users should check for Form 121 instead of searching only for the familiar Form 15G or Form 15H number.
Forms 26QB, 26QC, 26QD and 26QE
The corresponding challan-cum-statements under the Income-tax Act, 1961 are mapped to Form 141 under the Income-tax Act, 2025.
Users should confirm the applicable provision and transaction before selecting and submitting the form.
Forms relating to pension, provident, superannuation and gratuity funds
| Form under ITA 2025 | Earlier form | Purpose |
|---|---|---|
| Form 174 | Form 10BBA | Application for notification of a pension fund |
| Form 175 | Form 10BBB | Intimation by a pension fund regarding investment |
| Form 180 | Form 9 | Application for grant of approval to a specified fund |
| Form 186 | Form 40C | Application for recognition of a recognised provident fund |
| Form 187 | Forms 42, 43 and 44 | Appeal against refusal or withdrawal of recognition or approval of a provident, superannuation or gratuity fund |
| Form 188 | New form | Application for approval of a superannuation fund or gratuity fund |
| Form 189 | Form 59 | Guidelines for approval under specified provisions of Schedule XV |
| Form 190 | Form 59A | Application for approval of mutual funds investing in eligible issues of public companies |
Form 188 is identified as a new form for approval of a superannuation fund or gratuity fund.
Forms for specified IFSC and leasing businesses
There are specialised statement-cum-declaration forms to be used by units operating in an International Financial Services Centre.
- Form 1 for a ship-leasing business
- Form 1 containing a declaration by a unit of an IFSC
- Form 1 relating to dividend exemption under Schedule VI
- Form 1 for an aircraft-leasing business
Several of these forms use the same basic number, “Form 1,” but have different descriptions and purposes. Users should therefore verify the complete name and description of the form instead of relying only on its number.
Other noteworthy form mappings
| Form under ITA 2025 | Corresponding form under ITA 1961 | Purpose |
|---|---|---|
| Form 1 | Form 3BB | Monthly statement by a stock exchange relating to transactions in which client codes were modified |
| Form 2 | Form 5B | Application for notification of a zero-coupon bond |
| Form 17 | Form 3CF | Application for approval of specified companies, research associations, universities, colleges or other institutions |
| Form 18 | Form 3CN | Application for notification of an affordable-housing project as a specified business |
| Form 19 | Form 3CS | Application for notification of a semiconductor wafer-fabrication manufacturing unit |
| Form 20 | Form 3C-O | Application for approval of an agricultural-extension project |
| Form 80 | Form 65 | Application for exercising or renewing the option for the tonnage-tax scheme |
| Form 99 | Form 35 | Appeal to the Joint Commissioner of Income-tax (Appeals) or Commissioner of Income-tax (Appeals) |
| Form 152 | Form 28A | Intimation to the Assessing Officer relating to a notice of demand for payment of advance tax |
| Form 163 | Form 49D | Information and documents to be furnished by an Indian concern |
Do the old form numbers become invalid in every case?
Not necessarily. The e-Filing portal continues to maintain a separate tab for forms filed under the Income-tax Act, 1961.
A user may therefore encounter:
- The earlier form under the Income-tax Act, 1961; and
- The corresponding renumbered form under the Income-tax Act, 2025.
The correct form must be selected after determining which Act applies to the relevant tax period, transaction, proceeding or compliance obligation.
Common mistakes to avoid
1. Searching only by the old form number
Users familiar with forms such as Form 10F, Form 15CA, Form 15CB, Form 24Q or Form 26Q may continue searching only by those numbers.
Under the Income-tax Act, 2025 tab, these forms may appear as Form 41, Form 145, Form 146, Form 138 and Form 140 respectively.
2. Selecting the wrong portal tab
Similar form descriptions may be available under both Acts. Selecting the wrong tab may result in choosing a form that does not apply to the relevant period or proceeding.
3. Treating every change as only a change in numbering
While several forms have direct equivalents, the mapping guide also identifies new forms, including Form 54 and Form 188.
Users should review the current form, instructions and applicable legal provision instead of treating the exercise as a simple substitution of numbers.
4. Ignoring the full form description
This is particularly important for the specialised Form 1 declarations used by IFSC and leasing businesses. Multiple forms may use the same basic number but serve different purposes.
Practical steps before filing an income-tax form
- Identify whether the compliance is governed by the Income-tax Act, 1961 or the Income-tax Act, 2025.
- Select the appropriate tab on the Income Tax e-Filing portal.
- Use the official form-mapping guide to identify the corresponding form number.
- Read the complete name and description of the form.
- Check the applicable section, filing period and taxpayer or reporting-entity category.
- Confirm that the relevant form and filing utility are available on the portal.
- Review the details entered before submission.
- Retain the acknowledgement and relevant supporting documents after filing.
Practical takeaway: Do not select a form merely because its old number is familiar. First identify the applicable Act and then use the official mapping to locate the correct form.
Conclusion
The implementation of the Income-tax Act, 2025 has resulted in the renumbering and restructuring of several income-tax forms.
Familiar forms such as Forms 10F, 10FA, 10A, 10AB, 10BD, 15G, 15H, 24Q, 26Q, 27Q, 15CA and 15CB now have corresponding form numbers under the new Act.
Although the purpose of several forms remains identifiable from their descriptions, taxpayers and reporting entities must select the form according to the legislation applicable to their particular compliance.
The separate e-Filing portal tabs and the Income Tax Department’s form-mapping guide should be used together to avoid filing an incorrect form.
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