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Old Form vs New Form Numbers
The Income-tax Act, 2025 came into force from 1 April 2026, replacing the Income-tax Act, 1961 for income arising from that date onwards. Along with the new Act, the Central Board of Direct Taxes (CBDT) notified the Income-tax Rules, 2026 through Notification No. 22/2026, G.S.R. 198(E), dated 20 March 2026. The Rules also came into force from 1 April 2026.
One of the major changes under the new Rules is the restructuring and renumbering of several familiar income-tax forms. Forms such as Form 3CD, Form 10E, Form 15G, Form 16, Form 26Q, Form 15CA and Form 49A now have corresponding numerical form numbers under the Income-tax Rules, 2026.
The Income Tax Department has published an official mapping of forms under the Income-tax Rules, 1962 with their corresponding forms under the Income-tax Rules, 2026. The new framework contains forms numbered from Form No. 1 to Form No. 190.
Why Have the Income-tax Forms Been Renumbered?
Under the Income-tax Rules, 1962, forms were introduced over several decades. This resulted in form numbers containing combinations of numbers and letters, such as:
- Form 3CA
- Form 3CB
- Form 3CD
- Form 10BA
- Form 15CA
- Form 26QB
- Form 3CEB
- Form 49AA
Under the Income-tax Rules, 2026, forms have largely been reorganised into a sequential numerical structure.
However, the exercise is not merely a renumbering exercise in every case. Certain forms have been consolidated, some have been split according to taxpayer categories, and certain new forms have also been introduced.
Important Old Form vs New Form Numbers
| Old Form under Income-tax Rules, 1962 | New Form under Income-tax Rules, 2026 | Purpose |
|---|---|---|
| Form 3BB | Form 1 | Statement by stock exchange for client-code modifications |
| Forms 3CA, 3CB and 3CD | Form 26 | Tax audit report and statement of particulars |
| Form 10-IA | Form 30 | Disability certificate for specified deductions |
| Form 10BA | Form 31 | Declaration relating to deduction for rent paid |
| Form 10DA | Form 34 | Report relating to deduction for additional employee cost |
| Form 10E | Form 39 | Claiming relief for salary arrears, gratuity, pension, etc. |
| Form 10F | Form 41 | Information for claiming treaty-related benefits |
| Form 10FA | Form 42 | Application for Tax Residency Certificate |
| Form 10FB | Form 43 | Tax Residency Certificate |
| Form 67 | Form 44 | Foreign Tax Credit statement |
| Form 3CEB | Form 48 | Transfer pricing accountant's report |
| Forms 3CEFA, 3CEFB and 3CEFC | Form 49 | Application for opting for Safe Harbour |
| Forms 3CED and 3CEDA | Form 51 | Application for Advance Pricing Agreement |
| Form 29B | Form 66 | MAT/book-profit report |
| Form 29C | Form 67 | AMT report |
| Form 49A | Forms 93/94 | PAN applications for specified Indian applicants/entities |
| Form 49AA | Forms 95/96 | PAN applications for specified foreign applicants/entities |
| Form 60 | Form 97 | Declaration by certain persons without PAN |
| Form 61 | Form 98 | Statement relating to declarations received |
| Form 35 | Form 99 | Appeal before JCIT(A)/CIT(A) |
| Forms 10B and 10BB | Form 112 | Audit report of registered NPO |
| Form 10BD | Form 113 | Donation statement/correction statement |
| Form 10BE | Form 114 | Donation certificate |
| Form 36 | Form 115 | Appeal to Income Tax Appellate Tribunal |
Major Changes in TDS and TCS Forms
| Old Form | New Form | Purpose |
|---|---|---|
| Forms 15G and 15H | Form 121 | Declaration for receipt of specified income without TDS |
| Forms 12B and 12BAA | Form 122 | Salary-related income details |
| Form 12BA | Form 123 | Statement of perquisites and benefits |
| Form 12BB | Form 124 | Employee declaration of deductions/exemptions |
| Form 13 | Form 128 | Application for lower or nil TDS/TCS certificate |
| Form 16 | Form 130 | TDS certificate for salary and specified income |
| Form 16A | Form 131 | TDS certificate for other payments |
| Forms 16B, 16C, 16D and 16E | Form 132 | TDS certificates for specified transactions |
| Form 27D | Form 133 | TCS certificate |
| Form 24Q | Form 138 | Quarterly TDS statement for salary |
| Form 26Q | Form 140 | Quarterly TDS statement for non-salary payments |
| Forms 26QB, 26QC, 26QD and 26QE | Form 141 | Challan-cum-TDS statement for specified transactions |
| Form 26QF | Form 142 | TDS statement relating to virtual digital assets |
| Form 27EQ | Form 143 | Quarterly TCS statement |
| Form 27Q | Form 144 | TDS statement for payments to non-residents |
| Form 15CA | Form 145 | Information regarding payments to non-residents |
| Form 15CB | Form 146 | Accountant's certificate for payments to non-residents |
Form 3CA, 3CB and 3CD Have Been Combined into New Form 26
One of the most significant changes affects taxpayers who are subject to tax audit.
Under the Income-tax Act, 1961 and Income-tax Rules, 1962, tax audit reporting generally involved Form 3CA or Form 3CB along with Form 3CD.
Under the Income-tax Rules, 2026, these forms have been consolidated into a single Form No. 26 for tax audits under section 63 of the Income-tax Act, 2025.
| Particulars | Old Framework | New Framework |
|---|---|---|
| Governing Act | Income-tax Act, 1961 | Income-tax Act, 2025 |
| Tax audit provision | Section 44AB | Section 63 |
| Forms | 3CA/3CB + 3CD | Form 26 |
| Applicable period | AY 2026-27 and earlier, as applicable | Tax Year 2026-27 onwards |
Form 15G and Form 15H Become Form 121
The familiar Form 15G and Form 15H declarations are represented by Form No. 121 under the Income-tax Rules, 2026.
Form 121 relates to declarations under section 393(6) of the Income-tax Act, 2025 for receipt of certain incomes without deduction of tax.
Form 16 Becomes Form 130
The familiar Form 16 used for TDS on salary has been mapped to Form No. 130 under the Income-tax Rules, 2026.
- Form 16 → Form 130
- Form 16A → Form 131
- Forms 16B, 16C, 16D and 16E → Form 132
Form 26QB, 26QC, 26QD and 26QE Become Form 141
Under the earlier Rules, separate challan-cum-statements applied to different specified TDS transactions.
Under the Income-tax Rules, 2026, Forms 26QB, 26QC, 26QD and 26QE are mapped to the consolidated Form No. 141.
Form 15CA and Form 15CB Get New Numbers
For specified payments to non-residents:
- Form 15CA → Form 145
- Form 15CB → Form 146
Form 145 contains information regarding specified payments to a non-resident or foreign company, while Form 146 is the corresponding accountant's certificate where applicable.
PAN and TAN Forms Have Also Changed
PAN application forms have also been reorganised according to the category of applicant.
- Form 49A → Forms 93 and 94
- Form 49AA → Forms 95 and 96
- Form 60 → Form 97
- Form 61 → Form 98
The earlier TAN application framework under Form 49B has similarly been mapped into Forms 134 and 135.
This shows that an old form does not necessarily map to exactly one new form. Some forms have been split according to the applicant or transaction category.
Completely New Forms Under Income-tax Rules, 2026
The Income-tax Rules, 2026 also introduce certain forms that do not have a direct predecessor under the Income-tax Rules, 1962. Examples include:
- Form 15 – statement by specified research institutions/donees
- Form 16 – corresponding donation certificate
- Form 32 – consolidated audit report for specified deductions
- Form 45 – intimation relating to settlement of a foreign-tax dispute
- Forms 46 and 47 – forms connected with determination of arm's-length price
- Form 54 – application for renewal of an Advance Pricing Agreement
- Forms 110 and 111 – forms concerning change in purpose of accumulated income of an NPO
- Form 136 – application for allotment of Accounts Office Identification Number
- Form 167 – statement for furnishing information on crypto-asset transactions
- Forms 169 and 170 – valuer registration and valuation-report forms
- Form 188 – application for approval of a superannuation or gratuity fund
What About ITR-1, ITR-2, ITR-3 and Other Income Tax Returns?
The renumbering of forms under the Income-tax Rules, 2026 should not be confused with Income Tax Return forms such as ITR-1, ITR-2, ITR-3 or ITR-4.
For AY 2026-27
Income earned between 1 April 2025 and 31 March 2026 continues to be governed by the Income-tax Act, 1961 and is filed for Assessment Year 2026-27.
Therefore, taxpayers filing returns for AY 2026-27 should not replace ITR-1, ITR-2, ITR-3, etc. with Form 1, Form 2 or Form 3 under the Income-tax Rules, 2026. These are different statutory forms.
For Tax Year 2026-27
Income earned between 1 April 2026 and 31 March 2027 falls under the Income-tax Act, 2025 and is referred to as Tax Year 2026-27.
Income-tax return forms applicable for Tax Year 2026-27 are to be separately prescribed/notified for return filing under the new framework. The numerical Forms 1 to 190 under the Income-tax Rules, 2026 should therefore not automatically be treated as replacements for ITR-1 to ITR-7.
AY 2026-27 vs Tax Year 2026-27: Which Forms Apply?
| Particulars | AY 2026-27 | Tax Year 2026-27 |
|---|---|---|
| Income period | 1 Apr 2025 – 31 Mar 2026 | 1 Apr 2026 – 31 Mar 2027 |
| Governing Act | Income-tax Act, 1961 | Income-tax Act, 2025 |
| Rules | Income-tax Rules, 1962, as applicable | Income-tax Rules, 2026 |
| Terminology | Previous Year / Assessment Year | Tax Year |
| Tax audit forms | 3CA/3CB + 3CD | Form 26 |
Does a Change in Form Number Change the Tax Law?
Not necessarily. A new form number may represent:
- Simple renumbering of an existing compliance requirement
- Consolidation of multiple existing forms
- Splitting an old form based on taxpayer categories
- Redesign or rationalisation of disclosures
- Renumbering because the corresponding provisions of the Act have changed or
- A completely new reporting requirement
Therefore, taxpayers and tax professionals should not determine the legal position merely from the form number. The corresponding provision of the Income-tax Act, 2025 and the relevant Income-tax Rule should also be checked.
Practical Points for Taxpayers and Tax Professionals
- Check whether the compliance relates to AY 2026-27 or an earlier assessment year, or to Tax Year 2026-27 onwards.
- Do not assume that Form No. 26 under the new Rules has the same meaning as older forms containing the number 26.
- Update compliance checklists, ERP systems and tax-software mappings with the new form numbers.
- Verify the corresponding section number under the Income-tax Act, 2025.
- Use the Income Tax Department's official old-versus-new form mapping before filing.
- Remember that some old forms have been consolidated into a single form.
- Some old forms have instead been divided into multiple new forms.
- Check the e-Filing portal for the applicable utility and filing procedure.
Quick Reference: Important Form Number Changes
- 3CA + 3CB + 3CD → Form 26
- 10E → Form 39
- Form 67 → Form 44
- 15G + 15H → Form 121
- Form 16 → Form 130
- Form 16A → Form 131
- 16B + 16C + 16D + 16E → Form 132
- 24Q → Form 138
- 26Q → Form 140
- 26QB + 26QC + 26QD + 26QE → Form 141
- 27Q → Form 144
- 15CA → Form 145
- 15CB → Form 146
- 61A → Form 165
- 26AS → Form 168
Conclusion
The Income-tax Rules, 2026 introduce a substantially reorganised form structure alongside the Income-tax Act, 2025. Many familiar form numbers have changed, while several forms have been consolidated or split.
Taxpayers filing returns for AY 2026-27 should remember that income earned during FY 2025-26 continues to be governed by the Income-tax Act, 1961. The new Income-tax Act, 2025 and Income-tax Rules, 2026 apply from 1 April 2026, i.e. from Tax Year 2026-27.
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