At a Glance
The Income Tax Act, 2025 and the Income Tax Rules, 2026 have replaced virtually every existing Income Tax form with a renumbered or newly prescribed form effective 1 April 2026. This article provides a complete mapping of old form numbers (IT Rules 1962) to new form numbers (IT Rules 2026), along with the purpose of each form — covering PAN, TAN, TDS, audit reports, appeals, registration of trusts, and more.
Why Have Income Tax Forms Changed in 2026?
The Income Tax Act, 2025 (which replaces the Income Tax Act, 1961) and the corresponding Income Tax Rules, 2026 (which replace the Income Tax Rules, 1962) came into effect on 1 April 2026. This sweeping legislative overhaul involved a complete restructuring of sections, schedules, and rules — and as a direct consequence, every form prescribed under the old rules has either been renumbered, merged, or replaced.
Practitioners, taxpayers, and businesses should use the renumbered forms prescribed under IT Rules 2026 for filings relating to tax years governed by the Income-tax Act, 2025. for any application, declaration, return, certificate, or audit report filed on or after 1 April 2026. For filings made on or after 1 April 2026, taxpayers should use the corresponding forms prescribed under Appendix III of the Income-tax Rules, 2026. Acceptance of any legacy format, where relevant for earlier tax years or transition cases, will depend on portal utilities and CBDT instructions.
Important — Old Form Numbers Superseded for Current Compliance from 1 April 2026
Forms such as 49A, 49AA, 3CD, 10A, 26QB, 16, 16A, 15G, and 15H have been replaced by corresponding renumbered forms under Appendix III of the Income-tax Rules, 2026 for current compliance purposes. For earlier tax years, correction statements, or legacy proceedings, the applicable format may continue to depend on CBDT utilities and procedural instructions. Always download the latest forms from the official Income Tax portal: incometax.gov.in.
How to Read the Comparison Table
The table below lists all forms in the order they appear in the IT Rules, 2026. For each form, you will find:
- New Form No. — The form number as prescribed under Income Tax Rules, 2026
- Old Form No. — The corresponding form number under IT Rules, 1962 (where it existed; "New Form" means no equivalent existed earlier)
- Description — What the form is used for and the relevant section of the Income Tax Act, 2025
Categories of Forms — Quick Navigation
Forms covered in this article span the following categories:
- PAN & TAN — Forms 93–96 (PAN allotment), 49B(1), 49B(2) (TAN allotment)
- TDS / TCS Certificates & Statements — Forms 16, 16A, 16B–16E, 24Q, 26Q, 26QB, 26QC, 26QD, 26QE, 26QF, 27D, 27EQ, 27Q, 15CA, 15CB
- Audit Reports — Forms 3CA/3CB/3CD (tax audit), 3CE (royalty), 3CEA (slump sale), 3CLA (in-house R&D), 29B, 29C, 10B/10BB
- Scientific Research & Deductions — Forms 3CG–3CM, 3CF (approval, reports, certificates)
- Transfer Pricing & International Tax — Forms 3CEB, 3CEFA–3CEFC, 3CED/3CEDA, 3CEF, 3CEAA–3CEAE, 15CA, 15CB, 15CC, 15CD, 67
- Trusts, NPOs & Charitable Institutions — Forms 10A, 10AB, 10AC, 10AD, 10B, 10BB, 10BD, 10BE, 9A, 10
- Appeals & Dispute Resolution — Forms 35, 36, 36A, 34BC, 34C/34D/34DA/34E/34EA
- Salary, Perquisites & Relief — Forms 12B, 12BAA, 12BA, 12BB, 12BBA, 10E, 10-EE
- Advance Tax, Refunds & Clearance — Forms 28, 28A, 29D, 30A–30C, 31, 33, 57
- Statement of Financial Transactions & Reporting — Forms 61A, 61B, 49C, 26AS, 49BA
Complete Form Comparison Table — IT Rules 2026 vs IT Rules 1962
| New Form No. (IT Rules 2026) |
Old Form No. (IT Rules 1962) |
Description & Purpose |
|---|---|---|
| Form 1 | 3BB | Monthly statement by a stock exchange for transactions where client codes were modified after registration in the system |
| Form 2 | 5B | Application for notification of a zero coupon bond under section 2(112) of IT Act 2025 |
| Form 3 | 5BA | Certificate of an accountant under rule 7 for an entity issuing a zero coupon bond |
| Form 4 | 3CT | Income attributable to assets located in India under section 9(10)(a) — applicable to non-residents |
| Form 5 | 3AF | Statement of preliminary expenses incurred by the assessee, to be furnished under Section 44(3) |
| Form 6 | 3AE | Audit Report for claiming deduction for preliminary expenses under section 44 or expenditure for prospecting certain minerals under section 51 |
| Form 7 | 3CG | Application for approval of scientific research programme under section 45(3)(c) |
| Form 8 | 3CH | Order of approval of Scientific Research Programme under section 45(3)(c) — issued by prescribed authority |
| Form 9 | 3CI | Receipt of payment for carrying out scientific research under section 45(3)(c) |
| Form 10 | 3CJ | Report submitted by the prescribed authority to the Chief Commissioner regarding an approved scientific research programme under section 45(3)(c) |
| Form 11 | 3CK | Application for entering into an agreement with DSIR for cooperation in an in-house research & development facility |
| Form 12 | 3CL | Report submitted by the prescribed authority to the Chief Commissioner regarding an in-house R&D company |
| Form 13 | 3CLA | Report from an accountant under Section 45(2) relating to an in-house scientific research & development facility |
| Form 14 | 3CM | Order of approval of in-house research & development facility under section 45(2) |
| Form 15 | New Form | Statement filed by research association, university, college, or company (donee) under section 45(4)(a) |
| Form 16 | New Form | Certificate of donation under section 45(4)(a) — issued to donors by research associations, universities, colleges, or institutions |
| Form 17 | 3CF | Application for approval of a company under section 45(3)(b) and of a research association, university, college or institution under section 45(4)(b) |
| Form 18 | 3CN | Application for notification of affordable housing project as a specified business under section 46 |
| Form 19 | 3CS | Application for notification of a semiconductor wafer fabrication manufacturing unit as a specified business under section 46 |
| Form 20 | 3C-O | Application for approval of an agricultural extension project under section 47(1)(a) |
| Form 21 | 3CP | Form for notification of an agricultural extension project under section 47(1)(a) |
| Form 22 | 3CQ | Application for approval of a skill development project under section 47(1)(b) |
| Form 23 | 3CR | Form for notification of a skill development project under section 47(1)(b) |
| Form 24 | 3CE | Audit Report under section 59 for computation of royalty and fee for technical services — non-residents and foreign companies |
| Form 25 | 3C | Form of daily case register — maintained by prescribed authorities |
| Form 26 | 3CA, 3CB, 3CD | Audit report and Statement of Particulars required to be furnished under section 63 (Tax Audit) |
| Form 27 | 5C | Details of amount attributed to a capital asset remaining with the specified entity |
| Form 28 | 3CEA | Report of an accountant under section 77(4) relating to computation of capital gains in case of a slump sale |
| Form 29 | 62 | Certificate from the principal officer of the amalgamated company, verified by an accountant, regarding achievement and continuance of prescribed production level |
| Form 30 | 10-IA | Certificate from medical authority for certifying persons with disability, severe disability, autism, cerebral palsy, and multiple disability — for sections 127 and 154 |
| Form 31 | 10BA | Declaration by the assessee for claiming deduction under section 134 (rent paid by certain persons not owning a house) |
| Form 32 | New Form | Audit report under sections 46, 138, 139, 140(8), 141, 142, 143 and 144 — covering various deductions under Chapter VI-A and special provisions |
| Form 33 | 56FF | Particulars to be furnished for units in Special Economic Zones for claiming deduction under section 144 |
| Form 34 | 10DA | Report for deduction in respect of additional employee cost under section 146 |
| Form 35 | 10CCF | Report for deduction in respect of income of Offshore Banking Units and Units of International Financial Services Centre under section 147(4)(a) |
| Form 36 | 10CCD | Certificate under section 151(5) for authors of certain books receiving royalty income |
| Form 37 | 10CCE | Certificate under section 152(5) for patentees receiving royalty income |
| Form 38 | 10H | Certificate of foreign inward remittance |
| Form 39 | 10E | Form for claiming relief under section 157(1) — receipt of arrears of salary, gratuity, retrenchment compensation, or commutation of pension |
| Form 40 | 10-EE | Exercise of option for relief from taxation on income from retirement benefit account maintained in a notified country under section 158 |
| Form 41 | 10F | Information to be provided under section 159(8) — by non-residents to obtain DTAA benefits |
| Form 42 | 10FA | Application for Certificate of Residence for the purposes of an agreement under sections 159(1) and 159(2) |
| Form 43 | 10FB | Certificate of Residence issued for the purposes of section 159 — Tax Residency Certificate (TRC) |
| Form 44 | 67 | Statement of income from a country or region outside India and Foreign Tax Credit claimed under section 160 |
| Form 45 | New Form | Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed |
| Form 46 | New Form | Exercise of option for determination of arm's length price (ALP) under section 166(9) |
| Form 47 | New Form | Certificate of an accountant under section 166 — relating to international transactions and transfer pricing |
| Form 48 | 3CEB | Report from an accountant under section 172 — relating to international transactions and/or specified domestic transactions (Transfer Pricing) |
| Form 49 | 3CEFA, 3CEFB, 3CEFC | Application for opting for Safe Harbour Rules under Transfer Pricing provisions |
| Form 50 | 3CEC | Application for a pre-filing consultation with the Transfer Pricing Officer |
| Form 51 | 3CED, 3CEDA | Application for an Advance Pricing Agreement (APA) under transfer pricing provisions |
| Form 52 | 3CEF | Annual Compliance Report on Advance Pricing Agreement |
| Form 53 | 3CEEA | Form for filing particulars of past years for calculating relief in tax payable under section 206(1) |
| Form 54 | New Form | Application for Renewal of an Advance Pricing Agreement (APA) |
| Form 55 | 34F | Application for an Indian resident assessee seeking to invoke the Mutual Agreement Procedure (MAP) under tax treaties |
| Form 56 | 3CEAA | Information and document to be furnished by a constituent entity under section 171(4) — Country-by-Country Reporting (CbCR) |
| Form 57 | 3CEAB | Intimation by a designated constituent entity resident in India of an international group under section 171(4) |
| Form 58 | 3CEAC | Intimation by a constituent entity resident in India of an international group whose parent entity is not resident in India — under section 511(1) |
| Form 59 | 3CEAD | Report by a parent entity, alternate reporting entity, or constituent entity resident in India — under section 511(2) or 511(4) (CbCR) |
| Form 60 | 3CEAE | Intimation on behalf of the international group under section 511(5) — for CbCR purposes |
| Form 61 | 10FC | Authorisation for claiming deduction in respect of payments to a financial institution in a notified jurisdictional area |
| Form 62 | 3CEG | Form for the Assessing Officer to make a reference to the Commissioner under section 274(1) — relating to transfer pricing |
| Form 63 | 3CEH | Form for returning a reference made under section 274 by the Commissioner to the Assessing Officer |
| Form 64 | 3CEI | Form for making reference to the Approving Panel and for recording the Commissioner's satisfaction under section 274(4) |
| Form 65 | 3CFA | Form for opting for taxation of income by way of royalty in respect of a patent — under Patentee provisions |
| Form 66 | 29B | Report for Computation of Book Profit for the purposes of section 206(1) — Minimum Alternate Tax (MAT) |
| Form 67 | 29C | Report for computation of adjusted total income and Alternate Minimum Tax (AMT) under section 206(2) |
| Form 68 | 10-IG | Statement of exempt income under Schedule VI [Table: Sl. Nos. 1 to 4] — for specified funds |
| Form 69 | 10-IH | Statement of income of a specified fund eligible for concessional taxation under section 210(2) |
| Form 70 | 10-IK | Annual Statement of exempt income and income taxable at concessional rate for an investment division of an offshore banking unit |
| Form 71 | 10-IL | Verification by an accountant for computation of exempt income of specified fund attributable to the investment division of an offshore banking unit |
| Form 72 | 64E | Statement of income paid or credited by a securitisation trust under section 221 — to be furnished by the trust |
| Form 73 | 64F | Statement of income distributed by a securitisation trust to the investor under section 221 |
| Form 74 | 64 | Statement of income paid or credited by Venture Capital Company or Venture Capital Fund under section 222 — to be furnished by the fund |
| Form 75 | New Form | Statement of income paid or credited by Venture Capital Company or Fund — to be provided to the person liable to tax under section 222 |
| Form 76 | 64A | Statement of income paid or credited by a business trust under section 223 — to be furnished by the business trust |
| Form 77 | 64B | Statement of income distributed by a business trust to the unit holder under section 223 |
| Form 78 | 64C | Statement of income distributed by an investment fund to the unit holder under section 224 |
| Form 79 | 64D | Statement of income paid or credited by an investment fund under section 224 — to be furnished by the fund |
| Form 80 | 65 | Application for exercising or renewing option for the Tonnage Tax Scheme under section 231(1) or 231(10) |
| Form 81 | 66 | Audit Report under section 232(21) for the Tonnage Tax Scheme — applicable to shipping companies |
| Form 82 | 45 | Warrant of authorisation under section 247 of the Income-tax Act, 2025 and rule 148 of IT Rules, 2026 — for search and seizure |
| Form 83 | 45A | Warrant of authorisation under section 247(2) — for requisition of books of accounts and documents |
| Form 84 | 45B | Warrant of authorisation under section 247(3) — for survey operations |
| Form 85 | 6C | Application under section 247(5) or 247(9) — relating to search proceedings |
| Form 86 | 45C | Warrant of authorisation under section 248(1) — for survey of charitable trusts and institutions |
| Form 87 | 45D | Information to be furnished to the Income-tax authority under section 254 — by third parties |
| Form 88 | 46 | Application for information under section 258(2)(a) — request for information between tax authorities |
| Form 89 | 47 | Form for furnishing information under section 258(2) — response to information request |
| Form 90 | 48 | Refusal to supply information under section 258(2)(a) — where supply is not obligatory |
| Form 91 | 49 | Refusal to supply information under section 258(2)(a) — alternate refusal format |
| Form 92 | 49BA | Quarterly statement by specified fund or stock broker in respect of a non-resident referred to in rule 157 |
| Form 93 | 49A | Application for Allotment of Permanent Account Number (PAN) — for individuals who are citizens of India |
| Form 94 | 49A | Application for Allotment of PAN — for Indian Companies, entities incorporated in India, or unincorporated entities formed in India |
| Form 95 | 49AA | Application for Allotment of PAN — for individuals who are not citizens of India |
| Form 96 | 49AA | Application for Allotment of PAN — for entities incorporated outside India or unincorporated entities formed outside India |
| Form 97 | 60 | Declaration by any person (other than a company or firm) who does not have a PAN and enters into any transaction specified in rule 159 |
| Form 98 | 61 | Statement containing particulars of declarations received in Form 97 (formerly Form 60) |
| Form 99 | 35 | Appeal to the Joint Commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals) |
| Form 100 | 6B | Audit report under section 268(5) — for inventory valuation and certain assessments |
| Form 101 | 6D | Inventory Valuation report under section 268(5) |
| Form 102 | 71 | Application under section 288(1) [Table: Sl. No. 11] for credit of tax deducted at source — by non-residents |
| Form 103 | 7 | Notice of demand under section 289 of the Act — issued by the Assessing Officer |
| Form 104 | 10A | Application for provisional registration or provisional approval — for trusts and institutions under section 332 |
| Form 105 | 10AB | Application for registration of a non-profit organisation (NPO) under section 332 or approval under section 354 |
| Form 106 | 10AC | Order for provisional registration under section 332 or provisional approval under section 354 — or rejection of application |
| Form 107 | 10AD | Order for grant of registration under section 332 or approval under section 354 — or rejection or cancellation |
| Form 108 | 9A | Exercise of option under section 341(7) — in respect of amount applied for charitable or religious purposes outside India |
| Form 109 | 10 | Statement of accumulation or setting apart of income under section 342(1) — by charitable trusts |
| Form 110 | New Form | Application for change of purpose of accumulation or setting apart of income under section 342(5) |
| Form 111 | New Form | Order under section 342(6) on the request for change of purpose of accumulation |
| Form 112 | 10B, 10BB | Audit report under section 348 for a registered non-profit organisation (NPO) — consolidating the earlier two separate forms |
| Form 113 | 10BD | Statement or Correction Statement to be filed by Donee under section 354(1) — reporting donations received |
| Form 114 | 10BE | Certificate of donation under section 354(1)(g) — issued by donee to donor for claiming deduction under section 133 |
| Form 115 | 36 | Form of appeal to the Income Tax Appellate Tribunal (ITAT) |
| Form 116 | 36A | Form of memorandum of cross-objections to the Income Tax Appellate Tribunal |
| Form 117 | 8 | Declaration under section 375(1) — by an assessee claiming that an identical question of law is pending before the High Court or Supreme Court |
| Form 118 | 8A | Statement in the High Court or Income Tax Appellate Tribunal regarding pendency of a question of law |
| Form 119 | 34BC | Application to the Dispute Resolution Committee under section 379 of the Act |
| Form 120 | 34C, 34D, 34DA, 34E, 34EA | Form of application for obtaining an advance ruling under section 383(1) — consolidating five earlier forms |
| Form 121 | 15G, 15H | Declaration under section 393(6) for receipt of certain incomes without deduction of tax — for individuals below taxable income (15G) and senior citizens (15H) |
| Form 122 | 12B, 12BAA | Form for furnishing details of income under section 392(4)(a) — for employees with income from more than one employer (salary details) |
| Form 123 | 12BA | Statement showing particulars of perquisites, other fringe benefits or amenities, and profits in lieu of salary with their value |
| Form 124 | 12BB | Statement showing particulars of claims by an employee for deduction of tax under section 392(5)(b) — investments and expenses |
| Form 125 | 12BBA | Declaration to be furnished by Specified Senior Citizen for deduction of tax under Section 393(1) [Table: Sl. No. 8(iii)] |
| Form 126 | 15C, 15D | Application for a certificate under section 395(1) — for receipt of certain sums without deduction of tax (banking companies and others) |
| Form 127 | 27C | Declaration under section 394(2) to be made by a buyer for obtaining goods without collection of tax at source (TCS) |
| Form 128 | 13 | Application for issuance of certificate for lower or nil deduction of TDS under section 395(1) and lower collection of TCS under section 395(3) |
| Form 129 | 15E | Application for a certificate under sections 395(2) and 400(3) — for determination of appropriate proportion of sum payable to non-resident (other than salary) |
| Form 130 | 16 | Certificate under section 395 for TDS on salary paid to an employee under section 392 or pension/interest income of specified senior citizen under section 393(1) |
| Form 131 | 16A | Certificate under section 395(4) for TDS other than on salary — covering all other payments like rent, interest, professional fees, etc. |
| Form 132 | 16B, 16C, 16D, 16E | Certificate under section 395(4) for TDS deducted — consolidating the earlier separate forms for property, rent, professional fees, and other payments |
| Form 133 | 27D | Certificate under section 395(4) for Tax Collected at Source (TCS) |
| Form 134 | 49B(1) | Application for allotment of Tax Deduction and Collection Account Number (TAN) under section 397 — Form 1 |
| Form 135 | 49B(2) | Application for allotment of TAN under section 397 — Form 2 (for entities with existing TAN seeking changes) |
| Form 136 | New Form | Application for allotment of Accounts Office Identification Number (AIN) — for government offices deducting TDS |
| Form 137 | 24G | TDS/TCS Book Adjustment Statement — for government offices making tax payments without challan |
| Form 138 | 24Q | Quarterly statement of deduction of tax under section 397(3)(b) — in respect of salary paid to employees and income of specified senior citizens |
| Form 139 | 26B | Form to be filed by the deductor claiming refund of sum paid under Chapter XIX (TDS/TCS provisions) |
| Form 140 | 26Q | Quarterly statement of deduction of tax under section 397(3)(b) — in respect of payments made other than salary |
| Form 141 | 26QB, 26QC, 26QD, 26QE | Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)] — covering property purchase, rent, contractor payments, and other specified payments |
| Form 142 | 26QF | Quarterly statement of tax deposited in relation to transfer of virtual digital assets (VDA/crypto) under section 393(1) [Table: S. No. 8(vi)] — to be furnished by an Exchange |
| Form 143 | 27EQ | Quarterly statement of collection of tax at source (TCS) under section 397(3)(b) |
| Form 144 | 27Q | Quarterly statement of deduction of tax under section 397(3)(b) — in respect of payments other than salary made to non-residents |
| Form 145 | 15CA | Information to be furnished for payments to a non-resident not being a company, or to a foreign company — before remittance |
| Form 146 | 15CB | Certificate of an accountant for payments to a non-resident or foreign company — confirming tax compliance and treaty applicability |
| Form 147 | 15CC | Quarterly statement by an authorised dealer in respect of remittances made during the quarter |
| Form 148 | 15CD | Quarterly statement by a unit of an International Financial Services Centre (IFSC) in respect of remittances made |
| Form 149 | 26A | Accountant certificate under section 398(2) — for a deductor not deemed to be an assessee in default for failure to deduct TDS |
| Form 150 | 27BA | Accountant certificate under section 398(2) — for a collector not deemed to be an assessee in default for failure to collect TCS |
| Form 151 | 28 | Notice of demand under section 289 for payment of advance tax under section 407(2) or 407(5) |
| Form 152 | 28A | Intimation to the Assessing Officer under section 407(8) regarding the notice of demand for advance tax |
| Form 153 | 57 | Certificate under section 413 or 414 — relating to clearance for certain capital transactions |
| Form 154 | 30A | Undertaking under section 420(1) — by a person not domiciled in India regarding departure |
| Form 155 | 30B | No Objection Certificate for a person not domiciled in India under section 420(1) |
| Form 156 | 30C | Form for furnishing details under section 420(3) — regarding assets and liabilities on departure from India |
| Form 157 | New Form | Certificate under section 420(4) — issued by the Income Tax authority to a departing person |
| Form 158 | 31 | Application for Certificate under section 420(5) — for departure clearance from Income Tax authorities |
| Form 159 | 33 | Clearance Certificate under section 420(5) — issued by the Assessing Officer for departure from India |
| Form 160 | 29D | Application under section 434 for refund of tax deducted at source — where no income tax is payable |
| Form 161 | 68 | Form of application under section 440(2) — relating to disclosure of information by banking companies |
| Form 162 | 49C | Annual Statement under section 505 — to be furnished by non-residents who have a business connection in India |
| Form 163 | 49D | Information and Documents to be furnished by an Indian concern under section 506 — relating to payments to non-residents |
| Form 164 | 52A | Statement to be furnished under section 507 — by a person carrying on production of a cinematograph film or engaged in specified activity |
| Form 165 | 61A | Statement of Specified Financial Transactions (SFT) under section 508(1) — including high-value cash deposits, property purchases, mutual fund investments, etc. |
| Form 166 | 61B | Statement of Reportable Account under section 508(1) — for automatic exchange of information under FATCA and CRS |
| Form 167 | New Form | Statement to furnish information on transactions of crypto-assets under section 509 — to be filed by crypto exchanges and intermediaries |
| Form 168 | 26AS | Annual Information Statement (AIS) — comprehensive view of all financial transactions of a taxpayer as available with the Income Tax Department |
| Form 169 | New Form | Application for registration as a valuer under section 514 — for persons seeking approval to conduct valuations for Income Tax purposes |
| Form 170 | New Form | Report of valuation of Asset under section 514 — submitted by a registered valuer |
| Form 171 | — | Form of application for registration as an authorised income-tax practitioner under section 515 |
| Form 172 | 3CEJA | Report from an accountant under section 9(12) [Schedule I: Paragraph 1(4)] — regarding fulfilment of conditions by an eligible investment fund |
| Form 173 | 3CEK | Statement by an eligible investment fund to the Assessing Officer under section 9(12) [Schedule I: Paragraph 1(4)] |
| Form 174 | 10BBA | Application for notification of a Pension Fund under Schedule V [Table: Sl. No. 7, Note 5(a)(iii)(D)] |
| Form 175 | 10BBB | Intimation by a Pension Fund of investment under Schedule V [Table: Sl. No. 7] — within one month of end of each quarter |
| Form 176 | 10BBC | Certificate of accountant for compliance by a notified Pension Fund with Schedule V [Table: Sl. No. 7] |
| Form 177 | 10BBD | Statement of eligible investment received by the Pension Fund |
| Form 178 | 10-II | Statement of exempt income under Schedule VI [Table: Sl. No. 10] — for IFSC units |
| Form 179 | 10-IJ | Certificate to be issued by the accountant under Schedule VI [Table: Sl. No. 10] — for IFSC units |
| Form 180 | 9 | Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No. 2] — Recognised Provident Fund |
| Form 181 | 10BC | Audit report under rule 289(12) in the case of the electoral trust |
| Form 182 | 3AC | Audit Report under paragraph 2 of Schedule IX — for deduction for Tea Development Account, Coffee Development Account, and Rubber Development Account |
| Form 183 | 3AD | Audit Report under paragraph 2 of Schedule X — for deduction for site restoration fund |
| Form 184 | 40A, 40B | Form of nomination or modifying nominations for provident fund or gratuity fund |
| Form 185 | 41 | Form for maintaining accounts of subscribers to a recognised provident fund |
| Form 186 | 40C | Application for recognition of a provident fund under Part-A of Schedule XI to the Act |
| Form 187 | 42, 43, 44 | Appeal against refusal to recognise or withdrawal of recognition from a provident fund, superannuation fund, or gratuity fund |
| Form 188 | New Form | Application for approval of a superannuation fund or gratuity fund |
| Form 189 | 59 | Application for approval of issue of public companies under Paragraph 1(z)(i) of Schedule XV — for specified securities eligible for deduction |
| Form 190 | 59A | Application for approval of mutual funds investing in the eligible issue of public companies under Paragraph 1(z)(ii) of Schedule XV |
Key Forms Every Taxpayer and CA Must Know
While all 190 forms are listed above for reference, the following are the forms most commonly used in practice and those which have undergone the most significant changes:
PAN — Forms 93, 94, 95, 96 (Replacing 49A & 49AA)
The old Form 49A (for residents) and Form 49AA (for non-residents) have been split into four separate forms under IT Rules 2026. Form 93 is for individual Indian citizens, Form 94 is for Indian companies and entities, Form 95 is for foreign individuals, and Form 96 is for foreign entities. Using the old 49A or 49AA after 1 April 2026 will result in rejection of the PAN application.
TAN — Forms 134, 135 (Replacing 49B)
The TAN application form 49B has been replaced by two separate forms — Form 134 (49B-1) for fresh TAN allotment and Form 135 (49B-2) for correction or changes to existing TAN. All deductors and collectors registering or amending TAN from 1 April 2026 must use these new forms.
Tax Audit — Form 26 (Replacing 3CA, 3CB, 3CD)
The three-form set of 3CA, 3CB, and 3CD — which every CA filing a tax audit report is familiar with — has been consolidated into a single Form 26 under IT Rules 2026. The substance of the audit report and statement of particulars under section 63 (corresponding to old section 44AB) remains, but practitioners must now use the new consolidated form.
TDS on Property — Form 141 (Replacing 26QB, 26QC, 26QD, 26QE)
The multiple challan-cum-statement forms for specific TDS deductions — 26QB (property), 26QC (rent), 26QD (contractor), and 26QE (others) — have been merged into a single Form 141. This simplifies compliance for buyers of immovable property, tenants paying high rents, and others deducting TDS on specific payments.
Form 15G & 15H — Now Form 121
The widely used Form 15G (for individuals below 60 years with income below taxable limit) and Form 15H (for senior citizens) have been combined into a single Form 121 under IT Rules 2026. The declaration is now made under section 393(6). Both individual and senior citizen declarations will be on the same form with appropriate sections.
Form 16 (Salary TDS Certificate) — Now Form 130
Form 16 (the TDS certificate issued by employers to employees) is now Form 130 under IT Rules 2026. This is issued under section 395 for TDS deducted on salary under section 392. Employees receiving Form 130 from their employer from FY 2026-27 onwards will find this renaming. The format and content remain substantively the same.
Trust Registration — Forms 104, 105 (Replacing 10A, 10AB)
Charitable trusts and religious institutions applying for registration under section 332 (replacing old section 12A/12AA) or approval under section 354 (replacing section 80G) must now use Form 104 (provisional registration, replacing 10A) and Form 105 (full registration, replacing 10AB). The annual audit report for NPOs under section 348 is now Form 112, consolidating the earlier Forms 10B and 10BB.
Transfer Pricing — Forms 48, 49, 51 (Replacing 3CEB, 3CEFA Series, 3CED)
Transfer pricing compliance forms have been renumbered. The accountant's report on international transactions (old Form 3CEB) is now Form 48. Safe Harbour applications (old 3CEFA/3CEFB/3CEFC) are now covered under Form 49, and Advance Pricing Agreement applications (old 3CED/3CEDA) are under Form 51.
Where to Download New Forms
All new income tax forms prescribed under IT Rules 2026 are available for download from the official Income Tax e-filing portal: incometax.gov.in → Downloads → Forms. Always download directly from the official portal to ensure you have the latest version with the correct format and QR codes.
Professional Note:
The form renumbering explained above applies to the compliance framework under the Income-tax Act, 2025 and the Income-tax Rules, 2026. For proceedings, appeals, revised statements, or filings relating to earlier tax years, practitioners should verify the utility and schema made available on the e-filing portal before using a renumbered form.
Key Takeaways
- All Income Tax forms under IT Rules 1962 are replaced by new forms under IT Rules 2026 with effect from 1 April 2026
- 190 new forms have been notified, replacing or renumbering the earlier forms — many of which have been consolidated
- PAN forms 49A and 49AA are replaced by four separate forms: 93, 94, 95, and 96
- Tax Audit forms 3CA, 3CB, 3CD are consolidated into a single Form 26
- TDS challan forms 26QB, 26QC, 26QD, 26QE are merged into a single Form 141
- Form 15G and 15H are now a single Form 121 under section 393(6)
- TAN application form 49B is replaced by Forms 134 (new TAN) and 135 (changes to TAN)
- Trust registration forms 10A and 10AB are replaced by Forms 104 and 105 respectively
- Download all new forms only from the official portal: incometax.gov.in
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For filings relating to tax years beginning on or after 1 April 2026, the corresponding forms prescribed under the Income-tax Rules, 2026 should be used. For prior tax years, revised statements, or legacy proceedings, the older form references may still remain relevant depending on the filing utility and CBDT instructions.
The old Form 49A and 49AA have been replaced by four separate forms under IT Rules 2026. Form 93 is for individual Indian citizens, Form 94 is for Indian companies and entities incorporated in India, Form 95 is for foreign individuals (non-citizens), and Form 96 is for entities incorporated or formed outside India. Use the correct form based on your category — all available at incometax.gov.in.
Forms 3CA, 3CB, and 3CD — which together constituted the tax audit report and statement of particulars — have been consolidated into a single Form 26 under IT Rules 2026. The tax audit is now governed by section 63 of the Income Tax Act, 2025 (corresponding to section 44AB of the 1961 Act). CAs filing tax audit reports for FY 2025-26 and onwards must use Form 26.
Form 26QB (for TDS on property purchase), Form 26QC (TDS on rent), Form 26QD (TDS on contractor payment), and Form 26QE (other specified TDS payments) have all been merged into a single Form 141 under IT Rules 2026. Buyers of immovable property worth ₹50 lakh or more must deduct 1% TDS and file Form 141. The applicable section is now section 393(1) [Table Sl. No. 3(i)] of the Income Tax Act, 2025.
Yes, the facility to submit a declaration for receipt of income without TDS deduction continues. However, the two separate forms — Form 15G (for individuals below 60 years with income below taxable limit) and Form 15H (for senior citizens aged 60 and above) — have been combined into a single Form 121 under IT Rules 2026. The declaration is now made under section 393(6) of the Income Tax Act, 2025. The form has separate sections for individuals below 60 and senior citizens.
Form 16 (the annual TDS certificate on salary issued by employers) is now Form 130 under IT Rules 2026. It is issued under section 395 for TDS deducted on salary under section 392. The content — Part A (employer details and TDS summary) and Part B (salary breakup and deductions) — remains substantially the same. Employees will receive Form 130 from their employers for FY 2026-27 onwards.
The old Form 49B for TAN allotment has been split into two forms. Form 134 (formerly 49B-1) is for fresh allotment of a Tax Deduction and Collection Account Number (TAN) under section 397. Form 135 (formerly 49B-2) is for correction or changes to an existing TAN. All deductors and collectors applying for a new TAN or making changes to their existing TAN must use these new forms from 1 April 2026.
Trusts, institutions, and NPOs seeking registration under section 332 (replacing old sections 12A/12AA) must now use Form 104 (replacing Form 10A for provisional registration) and Form 105 (replacing Form 10AB for full registration). Orders of approval or rejection are issued in Form 106 and Form 107 respectively. The annual audit report for NPOs under section 348 is now Form 112, which consolidates the earlier Forms 10B and 10BB into a single comprehensive audit report form. Donation certificates under section 354(1)(g) are issued in Form 114 (replacing Form 10BE).
All new income tax forms prescribed under Income Tax Rules, 2026 are available for free download from the official Income Tax e-filing portal at incometax.gov.in. Navigate to Downloads → Forms (or Offline Utilities) to find the latest versions. Always download directly from the official government portal to ensure you have the correct, up-to-date format. Do not use forms downloaded from unofficial or third-party sources, as they may be outdated or incorrectly formatted.
The Annual Information Statement, commonly known as Form 26AS, is now Form 168 under IT Rules 2026. This is the comprehensive tax passbook available to every PAN holder on the income tax portal, showing all TDS deducted, TCS collected, advance tax paid, self-assessment tax paid, refunds issued, and other financial transactions reported by third parties (banks, property registrars, mutual funds, etc.). The functionality and access via incometax.gov.in remains the same.
The Income Tax Rules, 2026 prescribe 190 new forms numbered sequentially from Form 1 to Form 190. These replace the earlier forms notified under IT Rules, 1962, which used alphanumeric names like 3CD, 49A, 26QB, 10A, etc. Many earlier forms have been consolidated — for example, three forms (3CA, 3CB, 3CD) are now one (Form 26), and four forms (26QB, 26QC, 26QD, 26QE) are now one (Form 141). Some entirely new forms have also been introduced, especially for crypto-assets (Form 167), valuers (Forms 169, 170), and APA renewals (Form 54).