{"id":90968,"date":"2026-10-27T13:59:55","date_gmt":"2026-10-27T08:29:55","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/income-tax-rules-2026-old-vs-new-form-numbers\/"},"modified":"2026-10-27T13:59:55","modified_gmt":"2026-10-27T08:29:55","slug":"income-tax-rules-2026-old-vs-new-form-numbers","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/income-tax-rules-2026-old-vs-new-form-numbers\/","title":{"rendered":"Income-tax Rules 2026: Old vs New Form Numbers \u2014 Form 16, 26Q, 3CD, 15CA, 10F and More"},"content":{"rendered":"

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.<\/strong> The tables below give the official mapping, taken from CBDT’s list of forms under the 2026 Rules.<\/p>\n

TDS and TCS forms<\/h2>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Old form<\/th>\nNew form<\/th>\nNew rule<\/th>\nWhat it is<\/th>\n<\/tr>\n<\/thead>\n
16<\/td>\n130<\/td>\n215<\/td>\nTDS certificate for salary<\/td>\n<\/tr>\n
16A<\/td>\n131<\/td>\n215<\/td>\nTDS certificate for other payments<\/td>\n<\/tr>\n
16B, 16C, 16D, 16E<\/td>\n132<\/td>\n215<\/td>\nTDS certificate for property, rent, section 194M-type payments and VDA, in one form<\/td>\n<\/tr>\n
27D<\/td>\n133<\/td>\n215<\/td>\nTCS certificate<\/td>\n<\/tr>\n
24Q<\/td>\n138<\/td>\n219<\/td>\nQuarterly TDS statement for salary<\/td>\n<\/tr>\n
26Q<\/td>\n140<\/td>\n219<\/td>\nQuarterly TDS statement for residents (non-salary)<\/td>\n<\/tr>\n
27Q<\/td>\n144<\/td>\n219<\/td>\nQuarterly TDS statement for non-residents<\/td>\n<\/tr>\n
27EQ<\/td>\n143<\/td>\n219<\/td>\nQuarterly TCS statement<\/td>\n<\/tr>\n
26QB, 26QC, 26QD, 26QE<\/td>\n141 (Schedules B, A, C and D)<\/td>\n218, 219<\/td>\nChallan-cum-statement for property, rent, section 194M-type payments and VDA<\/td>\n<\/tr>\n
26QF<\/td>\n142<\/td>\n219<\/td>\nQuarterly statement by VDA exchanges<\/td>\n<\/tr>\n
24G<\/td>\n137<\/td>\n<\/td>\nBook adjustment statement by government offices<\/td>\n<\/tr>\n
12BA<\/td>\n123<\/td>\n204<\/td>\nPerquisites statement<\/td>\n<\/tr>\n
12BB<\/td>\n124<\/td>\n205<\/td>\nEmployee’s evidence of deductions and exemptions<\/td>\n<\/tr>\n
13<\/td>\n128<\/td>\n213<\/td>\nLower or nil TDS or TCS certificate<\/td>\n<\/tr>\n
15G and 15H<\/td>\n121<\/td>\n211<\/td>\nNo-TDS declaration, now one form<\/td>\n<\/tr>\n
27C<\/td>\n127<\/td>\n<\/td>\nBuyer’s declaration for no TCS<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Audit, returns and computation forms<\/h2>\n
\n\n\n\n\n\n\n\n\n\n\n\n
Old form<\/th>\nNew form<\/th>\nNew rule<\/th>\nWhat it is<\/th>\n<\/tr>\n<\/thead>\n
3CA, 3CB and 3CD<\/td>\n26<\/td>\n47<\/td>\nTax audit report, now one consolidated form (section 63)<\/td>\n<\/tr>\n
29B<\/td>\n66<\/td>\n137<\/td>\nMAT report on book profits<\/td>\n<\/tr>\n
29C<\/td>\n67<\/td>\n138<\/td>\nAMT report<\/td>\n<\/tr>\n
10E<\/td>\n39<\/td>\n73<\/td>\nRelief for salary arrears (formerly section 89)<\/td>\n<\/tr>\n
10-IE and 10-IEA<\/td>\nNo form<\/td>\n136<\/td>\nChoice of tax regime is now made in the return itself<\/td>\n<\/tr>\n
26AS<\/td>\n168<\/td>\n245<\/td>\nAnnual information statement<\/td>\n<\/tr>\n
ITR-1 to ITR-7<\/td>\nNames unchanged<\/td>\n164<\/td>\nSAHAJ, ITR-2, ITR-3, SUGAM, ITR-5, ITR-6 and ITR-7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

International tax and transfer pricing forms<\/h2>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Old form<\/th>\nNew form<\/th>\nNew rule<\/th>\nWhat it is<\/th>\n<\/tr>\n<\/thead>\n
10F<\/td>\n41<\/td>\n75<\/td>\nInformation from a non-resident claiming treaty benefits<\/td>\n<\/tr>\n
10FA<\/td>\n42<\/td>\n75<\/td>\nApplication for an Indian tax residency certificate<\/td>\n<\/tr>\n
10FB<\/td>\n43<\/td>\n75<\/td>\nTax residency certificate<\/td>\n<\/tr>\n
67<\/td>\n44<\/td>\n76<\/td>\nForeign tax credit statement<\/td>\n<\/tr>\n
None<\/td>\n45 (new)<\/td>\n76<\/td>\nForeign tax credit claim after a foreign dispute is settled<\/td>\n<\/tr>\n
15CA<\/td>\n145<\/td>\n220<\/td>\nInformation on payments to non-residents<\/td>\n<\/tr>\n
15CB<\/td>\n146<\/td>\n220<\/td>\nAccountant’s certificate for such payments<\/td>\n<\/tr>\n
3CEB<\/td>\n48<\/td>\n85<\/td>\nTransfer pricing accountant’s report (section 172)<\/td>\n<\/tr>\n
3CEFA, 3CEFB, 3CEFC<\/td>\n49<\/td>\n91 and others<\/td>\nOption for safe harbour, now one form<\/td>\n<\/tr>\n
3CEAA<\/td>\n56<\/td>\n123<\/td>\nMaster file<\/td>\n<\/tr>\n
3CEAB<\/td>\n57<\/td>\n123<\/td>\nIntimation of the entity filing the master file<\/td>\n<\/tr>\n
3CEC, 3CED, 3CEF<\/td>\n50, 51, 52<\/td>\n<\/td>\nAdvance pricing agreement pre-filing, application and annual report<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Trusts, PAN, appeals and reporting<\/h2>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Old form<\/th>\nNew form<\/th>\nNew rule<\/th>\nWhat it is<\/th>\n<\/tr>\n<\/thead>\n
10A<\/td>\n104<\/td>\n181<\/td>\nProvisional registration of a trust or institution<\/td>\n<\/tr>\n
10AB<\/td>\n105<\/td>\n181<\/td>\nRegistration or approval of a trust or institution<\/td>\n<\/tr>\n
10B and 10BB<\/td>\n112<\/td>\n188<\/td>\nAudit report of a registered non-profit, now one form<\/td>\n<\/tr>\n
10BD and 10BE<\/td>\n113 and 114<\/td>\n<\/td>\nStatement of donations and donation certificate<\/td>\n<\/tr>\n
49A<\/td>\n93 (Indian individuals) and 94 (Indian entities)<\/td>\n158<\/td>\nPAN application<\/td>\n<\/tr>\n
49AA<\/td>\n95 (foreign individuals) and 96 (foreign entities)<\/td>\n158<\/td>\nPAN application for foreign applicants<\/td>\n<\/tr>\n
49B<\/td>\n134 and 135<\/td>\n<\/td>\nTAN application<\/td>\n<\/tr>\n
35<\/td>\n99<\/td>\n167<\/td>\nAppeal to the Commissioner (Appeals)<\/td>\n<\/tr>\n
36<\/td>\n115<\/td>\n193<\/td>\nAppeal to the Income Tax Appellate Tribunal<\/td>\n<\/tr>\n
36A<\/td>\n116<\/td>\n<\/td>\nCross-objections before the Tribunal<\/td>\n<\/tr>\n
61A<\/td>\n165<\/td>\n237<\/td>\nStatement of financial transactions<\/td>\n<\/tr>\n
61B<\/td>\n166<\/td>\n239<\/td>\nFATCA and CRS reportable accounts<\/td>\n<\/tr>\n
64<\/td>\n74<\/td>\n145<\/td>\nStatement by a venture capital fund<\/td>\n<\/tr>\n
10-IA<\/td>\n30<\/td>\n<\/td>\nMedical certificate for disability<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

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.<\/p>\n

Which forms apply to FY 2025-26?<\/h2>\n