New Income Tax Forms 2026 – Old vs New Form Numbers (Mapping Tool)
Find the new number for every old income tax form. Form 16 is now Form 130, Form 26AS is Form 168, Form 15G / 15H is Form 121 and the tax audit report (3CA / 3CB / 3CD) is Form 26. Search all 190 forms of the Income-tax Rules 2026 by old form, new form or purpose.
Prepared by CA M.S. Roy · 190 forms · Income-tax Rules 2026 in force from 1 April 2026
Most-Searched Income Tax Forms – Old vs New Form Numbers
The new income tax forms 2026 people look up most, from Form 16 and Form 26AS to TDS returns, 15G / 15H, PAN and the tax audit report. Each tile shows the old form under the Income-tax Rules, 1962 and its new form number.
Filters the board · tap a tile to open it in the full table
Not on this board? Search all 190 forms in the mapping table ↓
New Income Tax Forms 2026 for Salaried, Employers, Businesses & NRIs
Not every taxpayer needs all 190 forms. Pick your profile to see the old vs new income tax forms that matter to you, with the old form number you know and its new form under the Income-tax Rules 2026.
Salaried employee
For employees and pensioners – salary certificate, investment proofs, relief and AIS.
6 key formsEmployer / TDS deductor
For businesses deducting or collecting tax – quarterly returns and certificates.
7 key formsBusiness & tax auditor
For audited businesses, companies and their CAs – audit, MAT, transfer pricing and reporting.
6 key formsNRI & foreign remittance
For NRIs and anyone paying or earning abroad – remittances, foreign tax credit and TDS.
4 key formsTrusts, NGOs & PAN
For charitable trusts and anyone applying for PAN – registration, approval and donations.
4 key formsNeed a form not listed here? Search all 190 forms in the mapping table ↓
Income Tax Forms 2026 Mapping Table – Search Old vs New Forms
Type any old form, new form number or a word from its purpose. The table below filters instantly, showing each new income tax form 2026 with its corresponding form under the Income-tax Rules, 1962.
Search by old form
Know the form you used before? Type its old number to find the new one.
Search by new form number
Seen a new form number in a notice or portal? Type it to see the old form.
Search by purpose
Not sure of any number? Use a word from the form’s purpose, even a partial one.
Old vs New Income Tax Forms – Full List (1962 → 2026)
All 190 new income tax forms 2026 with the form heading and the corresponding form under the Income-tax Rules, 1962. Click a column heading to sort; use the table’s search box to filter.
- 190forms under Income-tax Rules 2026
- 399 → 190old forms consolidated
- 1 Apr 2026new forms apply from
- –no direct old equivalent
New Income Tax Forms 2026 – Old vs New Form Numbers (1962 → 2026)
Income Tax Forms 2026 mapping: all 190 forms under the Income-tax Rules 2026 with the corresponding form under the Income-tax Rules, 1962. Form 16 = 130, 26AS = 168, 15G/15H = 121, 3CD = 26.| New Form No. (2026) | Form Heading / Purpose | Parallel Form under Income-tax Rules, 1962 |
|---|---|---|
| 1 | Monthly Statement by Stock Exchange on Modified Client Codes after Registration in System | 3BB |
| 2 | Application for Notification of Zero Coupon Bond u/s 2(112) | 5B |
| 3 | Certificate of Accountant for Entity Issuing Zero Coupon Bond | 5BA |
| 4 | Income Attributable to Assets Located in India u/s 9(10)(a) | 3CT |
| 5 | Statement of Preliminary Expenses Incurred by Assessee u/s 44(3) | 3AF |
| 6 | Audit Report for Claiming Deduction for Preliminary Expenses / Expenditure for Prospecting Certain Minerals | 3AE |
| 7 | Application for Approval of Scientific Research Programme u/s 45(3)(c) | 3CG |
| 8 | Order of Approval of Scientific Research Programme u/s 45(3)(c) | 3CH |
| 9 | Receipt of Payment for Carrying Out Scientific Research u/s 45(3)(c) | 3CI |
| 10 | Report by Prescribed Authority to Chief Commissioner after Approval of Scientific Research Programme u/s 45(3)(c) | 3CJ |
| 11 | Application for Agreement with Department of Scientific and Industrial Research for In-house R&D Facility | 3CK |
| 12 | Report by Prescribed Authority to Chief Commissioner regarding Company Jurisdiction | 3CL |
| 13 | Accountant’s Report relating to In-house Scientific Research and Development Facility u/s 45(2) | 3CLA |
| 14 | Order of Approval of In-house Scientific Research and Development Facility u/s 45(2) | 3CM |
| 15 | Statement by Research Association / University / College / Institution / Company (“Donee”) u/s 45(4)(a) | - |
| 16 | Certificate of Donation u/s 45(4)(a) Made to Research Association / University / College / Institution / Company | - |
| 17 | Application for Approval of Company / Research Association / University / College / Other Institution u/s 45(3)(b) / 45(4)(b) | 3CF |
| 18 | Application for Notification of Affordable Housing Project u/s 46 | 3CN |
| 19 | Application for Notification of Semiconductor Wafer Fabrication Manufacturing Unit u/s 46 | 3CS |
| 20 | Application for Approval of Agricultural Extension Project u/s 47(1)(a) | 3CO |
| 21 | Form for Notification of Agricultural Extension Project u/s 47(1)(a) | 3CP |
| 22 | Application for Approval of Skill Development Project u/s 47(1)(b) | 3CQ |
| 23 | Form for Notification of Skill Development Project u/s 47(1)(b) | 3CR |
| 24 | Audit Report u/s 59 for Computation of Royalty and Fee for Technical Services (Non-resident / Foreign Company) | 3CE |
| 25 | Form of Daily Case Register | 3C |
| 26 | Audit Report and Statement of Particulars Required to be Furnished u/s 63 | 3CA, 3CB, 3CD |
| 27 | Details of Amount Attributed to Capital Asset Remaining with Specified Entity | 5C |
| 28 | Accountant’s Report Relating to Computation of Capital Gains in Case of Slump Sale u/s 77(4) | 3CEA |
| 29 | Certificate regarding Achievement of Prescribed Production Level by Amalgamated Company (Verified by Accountant) | 62 |
| 30 | Certificate of Medical Authority for Certifying Person with Disability / Severe Disability / Autism / Cerebral Palsy / Multiple Disability | 10-IA |
| 31 | Declaration by Assessee for Claiming Deduction u/s 134 for Rent Paid | 10BA |
| 32 | Audit Report u/s 46, 138, 139, 140, 141, 142, 143 and 144 | - |
| 33 | Particulars to be Furnished in Respect of Units Established under Special Economic Zone for Claiming Deduction u/s 144 | 56FF |
| 34 | Report for Deduction in Respect of Additional Employee Cost u/s 146 | 10DA |
| 35 | Report for Deduction in Respect of Income of Offshore Banking Units and Units of International Financial Services Centre u/s 147(4)(a) | 10CCF |
| 36 | Certificate u/s 151(5) for Authors of Certain Books in Receipt of Royalty Income | 10CCD |
| 37 | Certificate u/s 152(5) for Patentees in Receipt of Royalty Income | 10CCE |
| 38 | Certificate of Foreign Inward Remittance | 10H |
| 39 | Form for Claiming Relief u/s 157(1) in Case of Receipt of Additional Salary / Gratuity / Retrenchment Compensation / Commutation of Pension | 10E |
| 40 | Exercise of Option for Relief from Taxation in Income from Retirement Benefit Account Maintained in a Notified Country u/s 158 | 10EE |
| 41 | Information to be Provided u/s 159(8) | 10F |
| 42 | Application for Certificate of Residence for Purposes of Agreement u/s 159(1) and 159(2) | 10FA |
| 43 | Certificate of Residence for Purposes of Section 159 | 10FB |
| 44 | Statement of Income from a Country or Region Outside India and Foreign Tax Credit | 67 |
| 45 | Intimation of Settlement of Dispute Regarding Foreign Tax for Which Credit Has Not Been Claimed | - |
| 46 | Exercise of Option for Determination of Arm’s Length Price (ALP) u/s 166(9) | - |
| 47 | Certificate of an Accountant u/s 166 | - |
| 48 | Accountant’s Report u/s 172 Relating to International Transaction(s) and / or Specified Domestic Transaction(s) | 3CEB |
| 49 | Application for Opting for Safe Harbour | 3CEFA, 3CEFB & 3CEFC |
| 50 | Application for Pre-filing Consultation | 3CEC |
| 51 | Application for an Advance Pricing Agreement (APA) | 3CED & 3CEDA |
| 52 | Annual Compliance Report on Advance Pricing Agreement | 3CEF |
| 53 | Form for Filing Particulars of Past Years for Calculating Relief in Tax Payable u/s 206(1) | 3CEEA |
| 54 | Application for Renewal of an Advance Pricing Agreement (APA) | - |
| 55 | Application for Assessment Resident in India Seeking to Invoke Mutual Agreement Procedure under Agreement with Other Countries / Specified Territories | 34F |
| 56 | Information and Document to be Furnished by Person Who is a Constituent Entity u/s 171(4) | 3CEAA |
| 57 | Intimation by a Designated Constituent Entity (Resident in India) of an International Group for Purposes of Section 171(4) | 3CEAB |
| 58 | Intimation by a Constituent Entity (Resident in India), Where Parent Entity is Not Resident in India, for Purposes of Section 511(1) | 3CEAC |
| 59 | Report by Parent Entity / Alternate Reporting Entity / Other Constituent Entity (Resident in India) for Purposes of Section 511(2) or 511(4) | 3CEAD |
| 60 | Intimation on Behalf of International Group for Purposes of Section 511(5) | 3CEAE |
| 61 | Authorisation for Claiming Deduction in Respect of Payment Made to Any Financial Institution Located in a Notified Jurisdictional Area | 10FC |
| 62 | Form for Making Reference to Commissioner of Income-tax by Assessing Officer u/s 274(1) | 3CEG |
| 63 | Form for Returning the Reference Made u/s 274 | 3CEH |
| 64 | Form for Making Reference to Approving Panel and Recording Satisfaction by Commissioner before Reference u/s 274(4) | 3CEI |
| 65 | Form for Opting for Taxation of Income by Way of Royalty in Respect of Patent | 3CFA |
| 66 | Report for Computation of Book Profit for Purposes of Section 206(1) | 29B |
| 67 | Report for Computation of Adjusted Total Income and Alternate Minimum Tax for Purposes of Section 206(2) | 29C |
| 68 | Statement of Exempt Income under Schedule VI | 10IG |
| 69 | Statement of Income of a Specified Fund Eligible for Concessional Taxation u/s 210(2) | 10IH |
| 70 | Annual Statement of Exempt Income and Income Taxable at Concessional Rate for Investment Division of an Offshore Banking Unit | 10IK |
| 71 | Accountant’s Verification for Computation of Exempt Income of Specified Fund / Offshore Banking Unit under Schedule VI | 10IL |
| 72 | Statement of Income Paid or Credited by a Securitisation Trust u/s 221 | 64E |
| 73 | Statement of Income Distributed by a Securitisation Trust to Investor u/s 221 | 64F |
| 74 | Statement of Income Paid or Credited by Venture Capital Company / Venture Capital Fund u/s 222 | 64 |
| 75 | Statement of Income Paid or Credited by Venture Capital Company / Venture Capital Fund to Person Liable to Tax u/s 222 | - |
| 76 | Statement of Income Paid or Credited by Business Trust u/s 223 | 64A |
| 77 | Statement of Income Distributed by a Business Trust to Unit Holder u/s 223 | 64B |
| 78 | Statement of Income Distributed by an Investment Fund to Unit Holder u/s 224 | 64C |
| 79 | Statement of Income Paid or Credited by Investment Fund u/s 224 | 64D |
| 80 | Application for Exercising / Renewing Option for Tonnage Tax Scheme u/s 231(1) or 231(10) | 65 |
| 81 | Audit Report u/s 232(21) for Tonnage Tax Scheme | 66 |
| 82 | Warrant of Authorisation u/s 247 of the Income-tax Act, 2025 | 45 |
| 83 | Warrant of Authorisation u/s 247(2) of the Income-tax Act, 2025 | 45A |
| 84 | Warrant of Authorisation u/s 247(3) of the Income-tax Act, 2025 | 45B |
| 85 | Application u/s 247(5) or 247(9) of the Income-tax Act, 2025 | 6C |
| 86 | Warrant of Authorisation u/s 248(1) of the Income-tax Act, 2025 | 45C |
| 87 | Information to be Furnished to Income-tax Authority u/s 254 of the Income-tax Act, 2025 | 45D |
| 88 | Application for Information u/s 258(2)(a) | 46 |
| 89 | Form for Furnishing Information u/s 258(2) | 47 |
| 90 | Form for Intimating Non-availability of Information u/s 258(2)(a) | 48 |
| 91 | Refusal to Supply Information u/s 258(2)(a) | 49 |
| 92 | Quarterly Statement by Specified Fund / Stock Broker in Respect of Non-resident Referred to in Rule 157 | 49BA |
| 93 | Application for Allotment of Permanent Account Number (PAN) | 49A |
| 94 | Application for Allotment of PAN – Indian Company / Entity Incorporated in India / Unincorporated Entity Formed in India | 49A |
| 95 | Application for Allotment of PAN – Individual Not Being a Citizen of India | 49AA |
| 96 | Application for Allotment of PAN – Entity Incorporated Outside India / Unincorporated Entity Formed Outside India | 49AA |
| 97 | Declaration by Person Without PAN Entering into Specified Transaction under Rule 159 | 60 |
| 98 | Statement Containing Particulars of Declaration Received in Form No. 97 | 61 |
| 99 | Appeal to Joint Commissioner (Appeals) / Commissioner of Income-tax (Appeals) | 35 |
| 100 | Audit Report u/s 268(5) | 6B |
| 101 | Inventory Valuation Report u/s 268(5) | 6D |
| 102 | Application u/s 288(1) for Credit of Tax Deducted at Source | 71 |
| 103 | Notice of Demand u/s 289 | 7 |
| 104 | Application for Provisional Registration / Provisional Approval | 10A |
| 105 | Application for Registration of Non-profit Organisation u/s 332 or Approval u/s 354 | 10AB |
| 106 | Order for Provisional Registration u/s 332 / Provisional Approval u/s 354 / Rejection of Application | 10AC |
| 107 | Order for Grant of Registration u/s 332 / Approval u/s 354 / Rejection / Cancellation of Registration or Approval | 10AD |
| 108 | Exercise of Option u/s 341(7) in Respect of Amount Applied for Charitable or Religious Purposes | 9A |
| 109 | Statement of Accumulation / Setting Apart of Income u/s 342(1) | 10 |
| 110 | Application for Change of Purpose of Accumulation / Setting Apart of Income u/s 342(5) | - |
| 111 | Order u/s 342(6) on Request for Change of Purpose of Accumulation / Setting Apart of Income | - |
| 112 | Audit Report u/s 348 in Case of Registered Non-profit Organisation (NPO) | 10B & 10BB |
| 113 | Statement of Correction to be Filed by Donee u/s 354(1) | 10BD |
| 114 | Certificate of Donation u/s 354(1)(g) | 10BE |
| 115 | Form of Appeal to the Appellate Tribunal | 36 |
| 116 | Memorandum of Cross-objections to the Appellate Tribunal | 36A |
| 117 | Declaration u/s 375(1) by Assessee Claiming Identical Question of Law is Pending before High Court / Supreme Court | 8 |
| 118 | Intimation to High Court / Income-tax Appellate Tribunal regarding Declaration under Section 375 | 8A |
| 119 | Application to Dispute Resolution Committee u/s 379 | 34BC |
| 120 | Application for Obtaining an Advance Ruling u/s 383(1) | 34C, 34D, 34DA, 34E & 34EA |
| 121 | Declaration u/s 393(6) for Receipt of Certain Incomes Without Deduction of Tax | 15G, 15H |
| 122 | Details of Income u/s 392(4)(a) for Deduction Where Income is Chargeable under Head “Salaries” | 12B & 12BAA |
| 123 | Statement Showing Particulars of Perquisites / Fringe Benefits / Amenities / Profits in Lieu of Salary | 12BA |
| 124 | Statement Showing Particulars of Claims by Employee for Deduction of Tax u/s 392(5)(b) | 12BB |
| 125 | Declaration by Specified Senior Citizen for Deduction of Tax u/s 393(1) | 12BBA |
| 126 | Application by Person Specified in Rule 209 for Certificate u/s 395(1) for Receipt of Certain Sum Without Deduction of Tax | 15C, 15D |
| 127 | Declaration u/s 394(2) by Buyer for Obtaining Goods Without Collection of Tax | 27C |
| 128 | Application for Certificate for Lower / Nil Deduction or Collection of Income-tax u/s 395(1) and 395(3) | 13 |
| 129 | Application by Person for Certificate u/s 395(2) and 400(3) for Determination of Appropriate Proportion of Sum Chargeable to Tax | 15E |
| 130 | Certificate u/s 395 for Tax Deducted at Source on Salary / Pension / Interest Income of Specified Senior Citizen u/s 393(1) | 16 |
| 131 | Certificate u/s 395(4) for Tax Deducted at Source Other Than Salary / Pension / Interest Income of Specified Senior Citizen | 16A |
| 132 | Certificate u/s 395(4) for Tax Deducted at Source | 16B, 16C, 16D, 16E |
| 133 | Certificate u/s 395(4) for Tax Collected at Source | 27D |
| 134 | Application for Allotment of Tax Deduction and Collection Account Number (TAN) u/s 397 | 49B(1) |
| 135 | Application for Allotment of TAN u/s 397 (For Person Other Than Government Entity) | 49B(2) |
| 136 | Application for Allotment of Accounts Office Identification Number (AIN) | - |
| 137 | TDS / TCS Book Adjustment Statement Details of Transfer Voucher (Monthly) | 24G |
| 138 | Quarterly Statement of Deduction of Tax u/s 397(3)(b) on Salary / Pension / Specified Senior Citizen Income | 24Q |
| 139 | Form for Filing Declaration Where Claim is Made for Refund of Sum Paid under Chapter XIX of the Act | 26B |
| 140 | Quarterly Statement of Deduction of Tax u/s 397(3)(b) for Payments Other Than Salary | 26Q |
| 141 | Challan-cum-Statement of Deduction of Tax u/s 393(1) | 26QB, 26QC, 26QD, 26QE |
| 142 | Quarterly Statement of Tax Deposited in Relation to Transfer of Virtual Digital Asset u/s 393(1) | 26QF |
| 143 | Quarterly Statement of Collection of Tax at Source u/s 397(3)(b) | 27EQ |
| 144 | Quarterly Statement of Deduction of Tax u/s 397(3)(b) for Payments Other Than Salary Made to Non-residents | 27Q |
| 145 | Information to be Furnished for Payments to a Non-resident (Not Being a Company) or to a Foreign Company | 15CA |
| 146 | Certificate of Accountant for Payments to a Non-resident (Not Being a Company) or to a Foreign Company | 15CB |
| 147 | Quarterly Statement by Authorised Dealer in Respect of Remittances Made | 15CC |
| 148 | Quarterly Statement by Unit of International Financial Services Centre in Respect of Remittances Made u/s 147(1)(b) | 15CD |
| 149 | Accountant Certificate u/s 398(2) for Person Responsible for Deduction of Tax Not to be Deemed Assessee in Default | 26A |
| 150 | Accountant Certificate u/s 398(2) for Person Responsible for Collection of Tax Not to be Deemed Assessee in Default | 27BA |
| 151 | Notice of Demand u/s 289 for Payment of Advance Tax u/s 407(2) or 407(5) | 28 |
| 152 | Intimation to Assessing Officer u/s 407(8) regarding Notice of Demand u/s 289 for Payment of Advance Tax | 28A |
| 153 | Certificate u/s 413 / 414 – Notice of Demand under Rule 225(2) | 57 |
| 154 | Form of Undertaking to be Furnished u/s 420(1) | 30A |
| 155 | No Objection Certificate for a Person Not Domiciled in India u/s 420(1) | 30B |
| 156 | Form for Furnishing Details u/s 420(3) | 30C |
| 157 | Form for Furnishing Certificate u/s 420(4) | - |
| 158 | Application for Certificate u/s 420(5) | 31 |
| 159 | Clearance Certificate u/s 420(5) | 33 |
| 160 | Application by a Person u/s 434 for Refund of Tax Deducted | 29D |
| 161 | Application Form u/s 440(2) | 68 |
| 162 | Annual Statement u/s 505 | 49C |
| 163 | Information and Documents to be Furnished by an Indian Concern u/s 506 | 49D |
| 164 | Statement u/s 507 by Person Carrying on Production of Cinematograph Film / Engaged in Specified Activity | 52A |
| 165 | Statement of Specified Financial Transactions u/s 508(1) | 61A |
| 166 | Statement of Reportable Accounts u/s 508(1) | 61B |
| 167 | Statement to Furnish Information on Transaction of Crypto-asset u/s 509 | - |
| 168 | Annual Information Statement (AIS) | 26AS |
| 169 | Application for Registration as a Valuer u/s 514 | - |
| 170 | Report of Valuation of Asset u/s 514 | - |
| 171 | Application for Registration as Authorised Income-tax Practitioner u/s 515 | 39 |
| 172 | Accountant’s Report for Fulfilment of Conditions by Eligible Investment Fund u/s 9(12) (Schedule I) | 3CEJA |
| 173 | Statement by Eligible Investment Fund to Assessing Officer u/s 9(12) (Schedule I) | 3CEK |
| 174 | Application for Notification under Schedule V (Pension Fund) | 10BBA |
| 175 | Intimation by Pension Fund of Investment under Schedule V | 10BBB |
| 176 | Certificate of Accountant for Compliance with Provisions of Schedule V by Notified Pension Fund | 10BBC |
| 177 | Statement of Eligible Investment Received | 10BBD |
| 178 | Statement of Exempt Income under Schedule VI | 10-II |
| 179 | Certificate by Accountant under Schedule VI | 10-IJ |
| 180 | Application for Grant of Approval to Fund Referred to in Schedule VII | 9 |
| 181 | Audit Report under Rule 289(12) in Case of Electoral Trust | 10BC |
| 182 | Audit Report under Paragraph 2 of Schedule IX for Deduction for Tea / Coffee / Rubber Development Account | 3AC |
| 183 | Audit Report under Paragraph 2 of Schedule X for Deduction for Site Restoration Fund | 3AD |
| 184 | Form for Nomination / Modification of Nomination for Provident / Gratuity Fund | 40A / 40B |
| 185 | Form for Maintaining Accounts of Subscribers to a Recognised Provident Fund | 41 |
| 186 | Application for Recognition of Provident Fund under Part A of Schedule XI | 40C |
| 187 | Appeal against Refusal to Recognise / Withdrawal of Recognition from Provident Fund / Refusal to Approve or Withdrawal of Approval from Superannuation Fund or Gratuity Fund | 42, 43, 44 |
| 188 | Application for Approval of Superannuation Fund or Gratuity Fund | - |
| 189 | Application for Approval of Issue of Public Companies under Paragraph 1(z)(i) of Schedule XV | 59 |
| 190 | Application for Approval of Mutual Funds Investing in Eligible Issue of Public Companies under Paragraph 1(z)(ii) of Schedule XV | 59A |
Key Changes in New Income Tax Forms 2026 You Should Know
Most of the 190 forms are renumbered versions of familiar ones, but a few changes affect almost every taxpayer and practitioner. Here are the six that matter most, with the old vs new income tax forms side by side.
- Form 16→Form 130
Form 16 new form number: Form 130
The salary TDS certificate your employer issues is now Form 130, a certificate under section 395 for tax deducted on salary, pension and interest of specified senior citizens. Non-salary TDS certificates (old Form 16A) become Form 131.
- Form 26AS→Form 168
Form 26AS is now the Annual Information Statement (Form 168)
The tax credit statement taxpayers check before filing becomes Form 168 – Annual Information Statement (AIS), bringing TDS, TCS and reported financial transactions into one statement.
- Form 15GForm 15H→Form 121
Form 15G and 15H merged into one Form 121
The two self-declarations for no TDS on interest, one for individuals and one for senior citizens, are now a single Form 121.
- 3CA3CB3CD→Form 26
Tax audit report: three forms become Form 26
The audit report and statement of particulars are combined into Form 26 under section 63 of the Income-tax Act, 2025, the new home of the old section 44AB audit.
- Form 49A→Form 93Form 94
PAN application split into Form 93 and Form 94
The single PAN form is now two: Form 93 for individuals and Form 94 for Indian companies and other entities. PAN itself is now governed by section 262 of the Income-tax Act, 2025 (earlier section 139A).
- 24Q26Q27Q27EQ→138 · 140 · 144 · 143
Quarterly TDS and TCS returns renumbered
Every deductor’s quarterly statement has a new number: salary TDS Form 138 (was 24Q), non-salary TDS Form 140 (was 26Q), non-resident TDS Form 144 (was 27Q) and TCS Form 143 (was 27EQ), all under section 397(3)(b).
Income Tax Form Numbers 2026 vs 1962 – 399 Forms Cut to 190
The new income tax forms 2026 do more than change numbers. Related forms were merged, outdated ones dropped, and every form renumbered to follow the Income-tax Act, 2025. Each dot below is one form.
- Notified20 March 2026
- Apply from1 April 2026
- Tax year2026-27 onwards
- Old forms forFY 2025-26 & earlier
How 399 old forms became 190: examples of merged forms
- 15G15H→Form 121Two no-TDS declarations become one
- 3CA3CB3CD→Form 26Tax audit report and particulars in one form
- 34C34D34DA34E34EA→Form 120Five advance ruling applications become one
Form counts as reported at notification of the Income-tax Rules 2026; merged pairs from our Forms mapping table.
Should You Use Form 16 or Form 130? Old vs New Income Tax Forms by Year
The new form numbers do not replace the old ones overnight. Which form you use depends on the year the income or tax relates to, not the date you file it. That is why many returns and certificates filed in 2026 still use the old forms.
- Form 16Salary TDS certificate for FY 2025-26, issued by June 2026
- Form 24Q / 26QTDS returns for Q4 of FY 2025-26, filed in 2026
- 3CA / 3CB / 3CDTax audit report for FY 2025-26
- Form 26ASTax credit statement for FY 2025-26 returns
- Form 130Salary TDS certificate for tax year 2026-27, issued in 2027
- Form 138 / 140TDS returns from Q1 of tax year 2026-27
- Form 26Tax audit report from tax year 2026-27
- Form 121No-TDS declaration (old 15G / 15H) for income from 1 April 2026
General position under the transition from the Income-tax Act, 1961 to the Income-tax Act, 2025. Check CBDT notifications and portal instructions for specific due dates and filings.
Related Income-tax Mapping Tools – Act, Rules & Schedules
This Income Tax Forms 2026 mapping is one part of a complete old vs new reference. Every new form sits under a rule, and every rule under a section of the Income-tax Act, 2025, so pair it with the section, rules and schedule mappings to trace any compliance from law to form.
You are on: New Income Tax Forms 2026 mapping
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Hub · Start here
Income Tax Law Mapping – Old vs New
All four mapping tools in one place: Act, Rules, Forms and Schedules.
Complete series -
Act
Income Tax Act 2025 Section Mapping
All 536 sections with the corresponding sections of the 1961 Act – 80C is now 123.
1961 → 2025 -
Rules
Income-tax Rules 2026 Mapping
Every new rule with its corresponding 1962 rule – Rule 37BA is now Rule 203.
1962 → 2026 -
Schedules
Income-tax Act 2025 Schedule Mapping
Section 10 exemptions and all 16 Schedules, old vs new.
Schedules I – XVI
New Income Tax Forms 2026 – FAQs
Quick answers on old vs new income tax forms: where Form 16, 26AS, 15G / 15H, TDS returns and the tax audit report have moved, and which forms to use for which year. The new form number is shown next to each question.
01What is the new form number for Form 16?Form 130
Form 16, the TDS certificate on salary, is now Form 130 under the Income-tax Rules 2026. Non-salary TDS certificates, earlier Form 16A, are now Form 131. For salary of FY 2025-26, Form 16 continues to be issued in the old format.
02What is the new name of Form 26AS?Form 168
Form 26AS is replaced by Form 168, the Annual Information Statement (AIS), which brings TDS, TCS and reported financial transactions into one statement.
03Which form replaces Form 15G and Form 15H?Form 121
Form 15G and Form 15H, the self-declarations for no TDS on interest, are merged into a single Form 121 under the Income-tax Rules 2026.
04What are the new TDS return forms in place of 24Q, 26Q and 27Q?138 · 140 · 144
Quarterly TDS returns are now Form 138 (earlier 24Q, salary), Form 140 (earlier 26Q, non-salary) and Form 144 (earlier 27Q, non-residents). The quarterly TCS return, earlier 27EQ, is now Form 143.
05What is the new tax audit report form?Form 26
The tax audit report and statement of particulars, earlier Forms 3CA, 3CB and 3CD, are combined into Form 26, furnished under section 63 of the Income-tax Act, 2025.
06Which form replaces Form 49A for PAN application?Form 93 / 94
The PAN application, earlier Form 49A, is now Form 93 for individuals and Form 94 for Indian companies and other entities.
07Which new form replaces Form 67 for foreign tax credit?Form 44
Form 67, the statement of foreign income and foreign tax credit, is now Form 44 under the Income-tax Rules 2026.
08How many forms are there in the Income-tax Rules 2026?190
The Income-tax Rules 2026 have 190 forms, compared with 399 forms under the Income-tax Rules, 1962, a reduction of about 52 percent through merging and renumbering.
09Should I use old or new income tax forms for FY 2025-26?Old forms
Income, returns, certificates and audits relating to FY 2025-26 and earlier years generally continue on the old forms under the Income-tax Rules, 1962. The new income tax forms 2026 apply from tax year 2026-27, that is, for income from 1 April 2026.
10Can I download the old vs new income tax forms list in Excel?Free Excel
Yes. The complete list of all 190 new income tax forms 2026 with their old form numbers is available as a free Excel file in the download section of this page.
Looking for another form? Search all 190 forms ↑
prepared & reviewed this mapping
This mapping of new income tax forms 2026 is based on the forms in the Income-tax Rules, 2026 as notified, compared with the forms in the Income-tax Rules, 1962 – Income Tax Department.
For reference and education only; not legal advice. Several old forms were merged into one new form, so a mapped form may not be identical in scope. Download and file the notified form from the official portal.