The Income Tax Department of India has renumbered almost all major income tax forms with effect from 1 April 2026. While the content and purpose of these forms largely remain unchanged, the form numbers have been revised under a new structured numbering system. This article provides a complete old-to-new form number mapping, explains what each form is used for, and outlines what tax professionals and businesses need to do to stay compliant.
Whether you file TDS returns, issue TDS certificates, submit tax audit reports, or handle charitable trust registrations, this guide covers every key change in one place – so you do not miss a single update.
Quick Overview: Why the Forms Changed
The CBDT (Central Board of Direct Taxes) has rationalized the form numbering system as part of its broader initiative to simplify tax administration. The old form numbers, which had grown organically over decades, were often inconsistent and confusing. The new numbering system follows a logical, category-based structure that is easier to identify and reference.
Key point: This is a structural change, not a substantive one. The information you need to provide, the due dates, and the filing process remain essentially the same. What changes is the form number you will use.
Complete List: Old Income Tax Form Numbers vs New Form Numbers (2026)
The table below covers all major forms revised from 1 April 2026:
Old Form | New Form | Purpose |
Form 130 | TDS Certificate (Salary) | |
Form 16A | Form 131 | TDS Certificate (Non-salary) |
Form 27D | Form 133 | TCS Certificate |
Form 24Q | Form 138 | Quarterly TDS Return (Salary) |
Form 26Q | Form 140 | Quarterly TDS Return (Non-salary) |
Form 26QB / 26QC | Form 141 | TDS on Property / Rent |
Form 27Q | Form 144 | TDS Return (Non-resident) |
Form 27EQ | Form 143 | Quarterly TCS Return |
Form 15CA | Form 145 | Foreign Remittance Information |
Form 15CB | Form 146 | CA Certificate for Remittance |
Form 3CA/3CB/3CD | Form 26 | Tax Audit Report |
Form 3CEB | Form 48 | Transfer Pricing Audit |
Form 67 | Form 44 | Foreign Tax Credit |
Form 168 | Annual Tax Statement | |
Form 15G/15H | Form 121 | Declaration for Non-deduction of TDS |
Form 13 | Form 128 | Application for Lower/Nil TDS/TCS |
Form 35 | Form 99 | Appeal before CIT(A) |
Form 10A | Form 104 | Registration (12A/80G) |
Form 10AC | Form 106 | Approval (12A/80G) |
Form 10AB | Form 105 | Renewal of Registration |
Form 10AD | Form 107 | Approval for Renewal |
Form 9A | Form 108 | Application of Income (Charitable/Religious) |
Form 10 | Form 109 | Accumulation of Income |
Form 10B/10BB | Form 112 | Audit (Trust / Society / Sec 8 Co.) |
Form 10BD | Form 113 | Statement of Donations |
Form 10BE | Form 114 | Donation Certificate |
Form 49A | Form 94 | PAN Application (Indian) |
Form 49AA | Form 95 | PAN Application (Others) |
Form 49B(2) | Form 135 | TAN Application |
Form 29B | Form 66 | MAT Report |
TDS and TCS Forms: What Has Changed?
TDS Certificates
The two most commonly used TDS certificates have new numbers:
- Form 16 (TDS on Salary) is now Form 130. Employers must issue Form 130 to employees for FY 2025-26 onwards.
- Form 16A (TDS on Non-Salary payments) is now Form 131. This applies to TDS on professional fees, rent, interest, and similar payments.
- Form 27D (TCS Certificate) is now Form 133.
TDS and TCS Returns
Deductors filing quarterly TDS/TCS returns must note these changes:
- Form 24Q (Salary TDS Return) becomes Form 138.
- Form 26Q (Non-Salary TDS Return) becomes Form 140.
- Form 26QB and 26QC (TDS on Property and Rent) are merged into Form 141.
- Form 27Q (TDS Return for Non-Residents) becomes Form 144.
- Form 27EQ (Quarterly TCS Return) becomes Form 143.
Tax Audit and Transfer Pricing Reports
Tax professionals handling audits need to take note of these critical changes:
- Form 3CA, 3CB, and 3CD (Tax Audit Reports) are now consolidated into a single Form 26. This is a significant structural simplification.
- Form 3CEB (Transfer Pricing Audit Report) becomes Form 48.
- Form 29B (MAT Report) is now Form 66.
Charitable Trusts and NGO Registrations
Entities registered under Section 12A and 80G must update their references accordingly:
- Form 10A (New Registration) becomes Form 104.
- Form 10AB (Renewal of Registration) becomes Form 105.
- Form 10AC (Approval) becomes Form 106, and Form 10AD (Approval for Renewal) becomes Form 107.
- Form 10BD (Statement of Donations) becomes Form 113, and the associated donation certificate Form 10BE becomes Form 114.
- Form 10B/10BB (Audit Report for Trusts and Section 8 Companies) becomes Form 112.
Foreign Remittance and Non-Resident Forms
For remittances outside India, the following changes apply:
- Form 15CA (Foreign Remittance Declaration) becomes Form 145.
- Form 15CB (CA Certificate for Remittance) becomes Form 146.
- Form 67 (Foreign Tax Credit Claim) becomes Form 44.
PAN, TAN, Appeals, and Other Key Forms
- Form 49A (PAN Application for Indian citizens) becomes Form 94.
- Form 49AA (PAN Application for foreign nationals) becomes Form 95.
- Form 49B(2) (TAN Application) becomes Form 135.
- Form 15G and 15H (Non-deduction Declaration) are merged into a single Form 121.
- Form 13 (Lower/Nil TDS Certificate Application) becomes Form 128.
- Form 35 (Appeal before Commissioner of Income Tax) becomes Form 99.
- Form 26AS (Annual Tax Statement) becomes Form 168.
Key Takeaways and Action Points for Tax Professionals
Here is what you should do right now to stay compliant:
- Update your compliance checklists and internal SOPs to reflect new form numbers immediately.
- Contact your tax filing software provider to confirm that their utilities are updated for the new form numbers before you file.
- Train your team and inform clients about the revised numbering – especially for Form 16 (now Form 130) and Form 26Q (now Form 140), which are filed most frequently.
- Maintain a printed or digital Old vs New Form Number reference chart at your workstation for quick access.
- When filing appeals, certificates, or audit reports after 1 April 2026, always double-check the revised form number to avoid rejections.
Conclusion
The renumbering of income tax forms effective 1 April 2026 is one of the most comprehensive structural updates to tax compliance forms in recent memory. While the underlying purpose and content of these forms remain largely unchanged, getting the form numbers right is critical for smooth, rejection-free filings.
Tax professionals, chartered accountants, businesses, and NGOs should act quickly: update their SOPs, verify their software is upgraded, and ensure their teams are trained on the new numbering system. Early adoption will significantly reduce the risk of procedural errors, filing rejections, and potential compliance issues down the line.
Bookmark this page or keep a copy of the Old vs New Form Number table handy – it will be your quick reference guide throughout FY 2026-27 and beyond.
If you have any income tax related query or service requirement then you can contact us at +91 9769647582
Frequently Asked Questions (FAQs)
Are the new income tax form numbers mandatory from 1 April 2026?
Yes. The revised form numbers are effective from 1 April 2026. All filings made on or after this date must use the new form numbers. Using old form numbers may lead to rejection or non-compliance notices.
Has the content of the forms changed along with the numbers?
Primarily no. The change is structural – the form numbers have been revised for consistency. However, you should check the CBDT’s official notifications for any minor modifications to specific forms.
Will Form 16 still be issued to employees for FY 2025-26?
Yes, but it will now be called Form 130. Employers must issue Form 130 (the renamed Form 16) to their employees for salary TDS. The certificate content remains the same.
Where can I find official notifications for these form changes?
All official form notifications are published by the CBDT on the Income Tax Department’s official website at incometax.gov.in and through official gazette notifications.
Do Form 15G and 15H still exist separately?
No. Both Form 15G (for individuals below 60 years) and Form 15H (for senior citizens) have been merged into a single Form 121 from 1 April 2026.
