Income-tax Rules 2026: Old vs New Form Numbers — Form 16, 26Q, 3CD, 15CA, 10F and More
The Income-tax Rules, 2026 (G.S.R. 198(E) of 20 March 2026) came into force on 1 April 2026 with the Income-tax Act, 2025, and renumbered almost every form from 1 to 190. Form 16 is now Form 130, Form 26Q is Form 140, the tax audit report in Forms 3CA, 3CB and 3CD is one Form 26, Forms 15CA and 15CB are Forms 145 and 146, Form 10F is Form 41, and Form 26AS becomes Form 168. Work for FY 2025-26, including that year’s returns, tax audit and Form 16, stays on the old forms; the new forms apply to tax year 2026-27 onwards. The tables below give the official mapping, taken from CBDT’s list of forms under the 2026 Rules.
TDS and TCS forms
| Old form | New form | New rule | What it is |
|---|---|---|---|
| 16 | 130 | 215 | TDS certificate for salary |
| 16A | 131 | 215 | TDS certificate for other payments |
| 16B, 16C, 16D, 16E | 132 | 215 | TDS certificate for property, rent, section 194M-type payments and VDA, in one form |
| 27D | 133 | 215 | TCS certificate |
| 24Q | 138 | 219 | Quarterly TDS statement for salary |
| 26Q | 140 | 219 | Quarterly TDS statement for residents (non-salary) |
| 27Q | 144 | 219 | Quarterly TDS statement for non-residents |
| 27EQ | 143 | 219 | Quarterly TCS statement |
| 26QB, 26QC, 26QD, 26QE | 141 (Schedules B, A, C and D) | 218, 219 | Challan-cum-statement for property, rent, section 194M-type payments and VDA |
| 26QF | 142 | 219 | Quarterly statement by VDA exchanges |
| 24G | 137 | Book adjustment statement by government offices | |
| 12BA | 123 | 204 | Perquisites statement |
| 12BB | 124 | 205 | Employee’s evidence of deductions and exemptions |
| 13 | 128 | 213 | Lower or nil TDS or TCS certificate |
| 15G and 15H | 121 | 211 | No-TDS declaration, now one form |
| 27C | 127 | Buyer’s declaration for no TCS |
Audit, returns and computation forms
| Old form | New form | New rule | What it is |
|---|---|---|---|
| 3CA, 3CB and 3CD | 26 | 47 | Tax audit report, now one consolidated form (section 63) |
| 29B | 66 | 137 | MAT report on book profits |
| 29C | 67 | 138 | AMT report |
| 10E | 39 | 73 | Relief for salary arrears (formerly section 89) |
| 10-IE and 10-IEA | No form | 136 | Choice of tax regime is now made in the return itself |
| 26AS | 168 | 245 | Annual information statement |
| ITR-1 to ITR-7 | Names unchanged | 164 | SAHAJ, ITR-2, ITR-3, SUGAM, ITR-5, ITR-6 and ITR-7 |
International tax and transfer pricing forms
| Old form | New form | New rule | What it is |
|---|---|---|---|
| 10F | 41 | 75 | Information from a non-resident claiming treaty benefits |
| 10FA | 42 | 75 | Application for an Indian tax residency certificate |
| 10FB | 43 | 75 | Tax residency certificate |
| 67 | 44 | 76 | Foreign tax credit statement |
| None | 45 (new) | 76 | Foreign tax credit claim after a foreign dispute is settled |
| 15CA | 145 | 220 | Information on payments to non-residents |
| 15CB | 146 | 220 | Accountant’s certificate for such payments |
| 3CEB | 48 | 85 | Transfer pricing accountant’s report (section 172) |
| 3CEFA, 3CEFB, 3CEFC | 49 | 91 and others | Option for safe harbour, now one form |
| 3CEAA | 56 | 123 | Master file |
| 3CEAB | 57 | 123 | Intimation of the entity filing the master file |
| 3CEC, 3CED, 3CEF | 50, 51, 52 | Advance pricing agreement pre-filing, application and annual report |
Trusts, PAN, appeals and reporting
| Old form | New form | New rule | What it is |
|---|---|---|---|
| 10A | 104 | 181 | Provisional registration of a trust or institution |
| 10AB | 105 | 181 | Registration or approval of a trust or institution |
| 10B and 10BB | 112 | 188 | Audit report of a registered non-profit, now one form |
| 10BD and 10BE | 113 and 114 | Statement of donations and donation certificate | |
| 49A | 93 (Indian individuals) and 94 (Indian entities) | 158 | PAN application |
| 49AA | 95 (foreign individuals) and 96 (foreign entities) | 158 | PAN application for foreign applicants |
| 49B | 134 and 135 | TAN application | |
| 35 | 99 | 167 | Appeal to the Commissioner (Appeals) |
| 36 | 115 | 193 | Appeal to the Income Tax Appellate Tribunal |
| 36A | 116 | Cross-objections before the Tribunal | |
| 61A | 165 | 237 | Statement of financial transactions |
| 61B | 166 | 239 | FATCA and CRS reportable accounts |
| 64 | 74 | 145 | Statement by a venture capital fund |
| 10-IA | 30 | Medical certificate for disability |
Some blogs still carry numbers from the February 2026 draft rules, which changed before notification. Check against CBDT’s form list on incometaxindia.gov.in before filing.
Which forms apply to FY 2025-26?
- Returns for AY 2026-27 (FY 2025-26) are filed under the 1961 Act on the old ITR forms.
- TDS: the Act is decided by the earlier of credit or payment. Payments credited by 31 March 2026 stay under the old law. The Q4 FY 2025-26 returns were filed on the old Forms 24Q, 26Q, 27Q and 27EQ by 31 May 2026, and corrections for earlier periods stay on the old forms.
- Certificates: Form 16 for FY 2025-26 was issued on the old form by 15 June 2026. Form 130 for tax year 2026-27 is due by 15 June 2027.
- Tax audit: FY 2025-26 audits use Forms 3CA, 3CB and 3CD. CBDT Circular 7/2026 extended the audit report date to 21 October 2026 and the return for audit cases to 21 November 2026. Form 26 applies from tax year 2026-27.
- Remittances: the law on the date of remittance applies, so remittances from 1 April 2026 use Forms 145 and 146.
- Regime choice: Form 10-IEA continues for AY 2026-27 only. From tax year 2026-27, the choice is made in the return.
New TDS and TCS due dates
| Item | Due date from tax year 2026-27 |
|---|---|
| Deposit of TDS | 7th of the next month (Rule 218) |
| Quarterly TDS statements (Forms 138, 140, 144) | 31 July, 31 October, 31 January and 31 May |
| Quarterly TCS statement (Form 143) | The same dates as TDS: 31 July, 31 October, 31 January and 31 May (the old Form 27EQ was due on the 15th) |
| Form 141 (property, rent and similar) | Within 30 days from the end of the month of deduction |
| Form 130 (salary certificate) | 15 June after the tax year |
| Forms 131 and 133 | 15 August, 15 November, 15 February and 15 June |
| Forms 26 and 48 | One month before the return due date |
For the second quarter of tax year 2026-27 (July to September 2026), the TDS statements in Forms 138, 140 and 144 are due on 31 October 2026.
What to update in your office
- Rename form references in engagement letters, checklists and client reminders.
- Update TDS software to the new forms from the July 2026 quarter, while keeping the old forms for corrections to FY 2025-26.
- Collect Form 121 instead of Forms 15G and 15H for tax year 2026-27.
- Ask employees for Form 124 instead of Form 12BB.
- Plan TCS returns for the 31st instead of the 15th.
For the matching section numbers, see our Income-tax Act 2025 vs 1961 section mapping, and for rates, the TDS rate chart for 2026-27.
Frequently asked questions
What is the new number for Form 16?
Form 130, under Rule 215 of the Income-tax Rules, 2026, for tax year 2026-27 onwards. Form 16 for FY 2025-26 was issued on the old form.
What replaced Form 26Q?
Form 140, the quarterly TDS statement for payments to residents other than salary.
Is Form 3CD still used?
For FY 2025-26 audits, yes. From tax year 2026-27, Forms 3CA, 3CB and 3CD are replaced by a single Form 26.
What are the new numbers for Forms 15CA and 15CB?
Form 145 and Form 146, for remittances made on or after 1 April 2026.
Have the ITR form names changed?
No. Rule 164 keeps ITR-1 (SAHAJ) to ITR-7, and they are not part of the 1 to 190 numbering.
TAXAJ handles TDS returns, tax audits, transfer pricing reports and international tax filings across India. Talk to us about moving your compliance to the new forms.
Last updated 27 October 2026. Sources: Income-tax Rules, 2026 (G.S.R. 198(E), 20 March 2026), Rules 47, 73, 75, 76, 85, 91, 123, 136, 137, 138, 145, 158, 164, 167, 181, 188, 193, 204, 205, 211, 213, 215, 218, 219, 220 and 245; CBDT, FAQs and guidance notes on forms under the Income-tax Rules, 2026; CBDT FAQs on interplay and transition (2026); CBDT Circular 7/2026 of 28 September 2026; Income-tax Act, 2025, section 536. General information only; confirm the form on the e-filing portal before filing.
