The tax landscape in India is going through a major transformation in over six decades. With the Income Tax Act, 2025 replacing the Income Tax Act, 1961, the Central Board of Direct Taxes (CBDT) has officially notified the revamped set of income tax forms under the new Income Tax Rules, 2026 effective from 1st April 2026.
These changes represent a structural overhaul rather than just a renumbering exercise.
The New Income Tax Rules 2026 also introduce major changes in the numbering and structure of several commonly used tax forms.
Key form changes include:
These changes aim to simplify tax compliance, standardise reporting formats, and align documentation with the new Income Tax Act, 2025 framework.
The Income Tax Act 2025 and the Income Tax Rules 2026 are effective from 1st April 2026 onwards, applicable to Tax Year 2026-27 onwards (i.e., income earned from 1st April 2026).
For all proceedings, assessments, notices, TDS certificates, and filings relating to Financial Year 2025-26 and earlier, the old forms under the Income-tax Rules, 1962 will continue to apply.
| Form No. (IT Rules 2026) | Form No. (IT Rules 1962) | Description |
| Form No. 1 | 3BB | Monthly Statement to be furnished by a stock exchange in respect of transactions in which client codes have been modified after registering in the system |
| Form No. 2 | 5B | Application for notification of a zero coupon bond under section 2(112) |
| Form No. 3 | 5BA | Certificate of an accountant under rule 7 for entity issuing zero coupon bond |
| Form No. 4 | 3CT | Income attributable to assets located in India under section 9(10)(a) |
| Form No. 5 | 3AF | Statement regarding preliminary expenses incurred by the assessee to be furnished under Section 44(3) |
| Form No. 6 | 3AE | Audit Report for claiming deduction for certain preliminary expenses under section 44 or expenditure for prospecting certain minerals under section 51 |
| Form No. 7 | 3CG | Application for approval of scientific research programme under section 45(3)(c) |
| Form No. 8 | 3CH | Order of approval of Scientific Research Programme under section 45(3)(c) |
| Form No. 9 | 3CI | Receipt of payment for carrying out scientific research under section 45(3)(c) |
| Form No. 10 | 3CJ | Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the sponsor after approval of scientific research programme under section 45(3)(c) |
| Form No. 11 | 3CK | Application for entering into an agreement with the Department of Scientific and Industrial research for cooperation in In-house research development facility |
| Form No. 12 | 3CL | Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company |
| Form No. 13 | 3CLA | Report from an accountant to be furnished under Section 45(2) relating to in-house scientific research and development facility |
| Form No. 14 | 3CM | Order of approval of in-house research and development facility under section 45(2) |
| Form No. 15 | New Form | Statement to be filed by research association, university, college or other institution or company (“donee”) under section 45(4)(a) |
| Form No. 16 | New Form | Certificate of donation under section 45(4)(a) made to the research association, university, college or other institution or company |
| Form No. 17 | 3CF | Application for approval of a company under section 45(3)(b) and of a research association, university, college or other institution under section 45(4)(b) |
| Form No. 18 | 3CN | Application for notification of affordable housing project as specified business under section 46 |
| Form No. 19 | 3CS | Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 46 |
| Form No. 20 | 3C-O | Application for approval of agricultural extension project under section 47(1)(a) |
| Form No. 21 | 3CP | Form for notification of agricultural extension project under section 47(1)(a) |
| Form No. 22 | 3CQ | Application for approval of skill development project under section 47(1)(b) |
| Form No. 23 | 3CR | Form for notification of skill development project under section 47(1)(b) |
| Form No. 24 | 3CE | Audit Report under section 59 for computation of royalty and fee for technical services in the case of nonresident (not being a company) or a foreign company |
| Form No. 25 | 3C | Form of daily case register |
| Form No. 26 | 3CA, 3CB, 3CD | Audit report and Statement of particulars required to be furnished under section 63 |
| Form No. 27 | 5C | Details of amount attributed to capital asset remaining with the specified entity |
| Form No. 28 | 3CEA | Report of an accountant to be furnished by an assessee under section 77(4) of the Act relating to the computation of capital gains in the case of slump sale |
| Form No. 29 | 62 | Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years |
| Form No. 30 | 10-IA | Certificate of the medical authority for certifying 'person with disability‘, ‗severe disability‘,'autism‘, ‗cerebral palsy‘ and 'multiple disability‘ for purposes of section 127 and section 154 of the Act. |
| Form No. 31 | 10BA | Declaration to be filed by the assessee for claiming deduction under section 134 of the Act for rents paid |
| Form No. 32 | New Form | Audit report under section 46, 138, 139, 140(8), 141, 142, 143 and 144 of the Act |
| Form No. 33 | 56FF | Particulars to be furnished in respect of units established under Special Economic Zone for claiming deduction under section 144 of the Act |
| Form No. 34 | 10DA | Report for deduction in respect of additional employee cost under section 146 of the Act |
| Form No. 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) of the Act |
| Form No. 36 | 10CCD | Certificate under section 151(5) of the Act for authors of certain books in receipt of royalty income |
| Form No. 37 | 10CCE | Certificate under section 152(5) of the Act for Patentees in receipt of royalty income |
| Form No. 38 | 10H | Certificate of foreign inward remittance |
| Form No. 39 | 10E | Form for claiming relief under section 157(1) of the Act in case of receipt of additional salary, or gratuity or Retrenchment Compensation or commutation of pension |
| Form No. 40 | 10-EE | Exercise of option for relief from taxation in income from retirement benefit account maintained in a notified country under section 158 of the Act |
| Form No. 41 | 10F | Information to be provided under section 159(8) |
| Form No. 42 | 10FA | Application for Certificate of residence for the purposes of an agreement under section 159(1) and 159(2) |
| Form No. 43 | 10FB | Certificate of residence for the purposes of section 159 |
| Form No. 44 | 67 | Statement of income from a country or region outside India and Foreign Tax Credit |
| Form No. 45 | New Form | Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed |
| Form No. 46 | New Form | Exercise of option for determination of arm‘s length price (ALP) under section 166(9) |
| Form No. 47 | New Form | Certificate of an accountant under section 166 |
| Form No. 48 | 3CEB | Report from an accountant to be furnished under section 172 relating to international transaction(s) and/or specified domestic transaction(s) |
| Form No. 49 | 3CEFA, 3CEFB & 3CEFC | Application for opting for Safe Harbour |
| Form No. 50 | 3CEC | Application for a pre-filing consultation |
| Form No. 51 | 3CED & 3CEDA | Application for an Advance Pricing Agreement (APA) |
| Form No. 52 | 3CEF | Annual Compliance Report on Advance Pricing Agreement |
| Form No. 53 | 3CEEA | Form for filing particulars of past years for calculating relief in tax payable under section 206(1) |
| Form No. 54 | New Form | Application for Renewal of an Advance Pricing Agreement (APA) |
| Form No. 55 | 34F | Form of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories |
| Form No. 56 | 3CEAA | Information and document to be furnished by the person who is a constituent entity under section 171(4) |
| Form No. 57 | 3CEAB | Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4) |
| Form No. 58 | 3CEAC | Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of section 511(1) |
| Form No. 59 | 3CEAD | Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of section 511(2) or section 511(4) |
| Form No. 60 | 3CEAE | Intimation on behalf of the international group for the purposes of section 511(5) |
| Form No. 61 | 10FC | Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area |
| Form No. 62 | 3CEG | Form for making the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1) |
| Form No. 63 | 3CEH | Form for returning the reference made under section 274 |
| Form No. 64 | 3CEI | Form for making reference to the Approving Panel and for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under section 274(4) |
| Form No. 65 | 3CFA | Form for opting for taxation of income by way of royalty in respect of patent |
| Form No. 66 | 29B | Report for Computation of Book Profit for the purposes of section 206(1) of the Act |
| Form No. 67 | 29C | Report for computation of adjusted total income and alternate minimum tax for the purposes of section 206(2) of the Act |
| Form No. 68 | 10-IG | Statement of exempt income under Schedule VI [Table: Sl. Nos. 1 to 4] |
| Form No. 69 | 10-IH | Statement of income of a specified fund eligible for concessional taxation under section 210(2) of the Act |
| Form No. 70 | 10-IK | Annual Statement of exempt income and income taxable at concessional rate for an investment division of an offshore banking unit |
| Form No. 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, for purposes of Schedule VI to the Act |
| Form No. 72 | 64E | Statement of income paid or credited by a securitisation trust to be furnished under section 221 |
| Form No. 73 | 64F | Statement of income distributed by a securitisation trust to be provided to the investor under section 221 |
| Form No. 74 | 64 | Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 222 |
| Form No. 75 | New Form | Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be provided to the person who is liable to tax under section 222 |
| Form No. 76 | 64A | Statement of income paid or credited by business trust to be furnished under section 223 |
| Form No. 77 | 64B | Statement of income distributed by a business trust to be provided to the unit holder under section 223 |
| Form No. 78 | 64C | Statement of income distributed by an investment fund to be provided to the unit holder under section 224 |
| Form No. 79 | 64D | Statement of income paid or credited by investment fund to be furnished under section 224 |
| Form No. 80 | 65 | Application for *exercising/renewing option for the tonnage tax scheme under * section 231(1) or 231(10) |
| Form No. 81 | 66 | Audit Report under section 232(21) for tonnage tax scheme |
| Form No. 82 | 45 | Warrant of authorisation under section 247 of the Income-tax Act, 2025 (30 of 2025) and rule 148 of the Income-tax Rules, 2026 |
| Form No. 83 | 45A | Warrant of authorisation under section 247(2) of the Income-tax Act, 2025 (30 of 2025) |
| Form No. 84 | 45B | Warrant of authorisation under section 247(3) of the I n c ome - t a x Act, 2025 (30 of 2025) |
| Form No. 85 | 6C | Application under section 247(5) or 247(9) of the Income-tax Act, 2025 (30 of 2025) |
| Form No. 86 | 45C | Warrant of authorisation under section 248(1) of the Income-tax Act, 2025 (30 of 2025) |
| Form No. 87 | 45D | Information to be furnished to the Income-tax authority under section 254 of the Income-tax Act, 2025 ( 30 of 2025) |
| Form No. 88 | 46 | Application for information under section 258(2)(a) of the Act |
| Form No. 89 | 47 | Form for furnishing information under section 258(2) of the Act |
| Form No. 90 | 48 | Refusal to supply information under section 258(2)(a) of the Act. |
| Form No. 91 | 49 | Refusal to supply information under section 258(2)(a) of the Act. |
| Form No. 92 | 49BA | Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter of ________________ of ___________ (Financial Year) |
| Form No. 93 | 49A | Application for Allotment of Permanent Account Number |
| Form No. 94 | 49A | Application for Allotment of Permanent Account Number [For an Indian Company / an Entity incorporated in India/ an Unincorporated Entity formed in India] |
| Form No. 95 | 49AA | Application for Allotment of Permanent Account Number [For an Individual not being a Citizen of India] |
| Form No. 96 | 49AA | Application for Allotment of Permanent Account Number [For an Entity incorporated outside India/ an Unincorporated Entity formed outside India] |
| Form No. 97 | 60 | Form for declaration to be filed by any person (other than a company or firm) or a foreign company covered by sub-rule (2) to rule 159 , who does not have a permanent account number and who enters into any transaction specified in rule 159 |
| Form No. 98 | 61 | Statement containing particulars of declaration received in Form No. 97 |
| Form No. 99 | 35 | Appeal to the Joint commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals) |
| Form No. 100 | 6B | Audit report under section 268(5) |
| Form No. 101 | 6D | Inventory Valuation report under section 268(5) |
| Form No. 102 | 71 | Application under section 288(1) [Table: Sl. No. 11] for credit of tax deduction at source |
| Form No. 103 | 7 | Notice of demand under section 289 of the Act |
| Form No. 104 | 10A | Application for provisional registration or provisional approval |
| Form No. 105 | 10AB | Application for registration of non-profit organisation under section 332 or approval under section 354 |
| Form No. 106 | 10AC | Order for provisional registration under section 332 or provisional approval under section 354 Rejection of application |
| Form No. 107 | 10AD | Order for grant of registration under section 332 or approval under section 354 or rejection of application or cancellation of registration or approval granted |
| Form No. 108 | 9A | Exercise of option under section 341(7) in respect of amount applied for charitable or religious purposes |
| Form No. 109 | 10 | Statement of accumulation or setting apart of income under section 342(1) |
| Form No. 110 | New Form | Application for change of purpose of accumulation or setting apart of income under section 342(5) |
| Form No. 111 | New Form | Order under section 342(6) on the request for change of purpose of accumulation or setting apart of income |
| Form No. 112 | 10B & 10BB | Audit report under section 348 in the case of a registered non-profit organisation (NPO) |
| Form No. 113 | 10BD | Statement or Correction Statement to be filed by Donee under section 354(1) |
| Form No. 114 | 10BE | Certificate of donation under section 354(1)(g) |
| Form No. 115 | 36 | Form of appeal to the Appellate Tribunal |
| Form No. 116 | 36A | Form of memorandum of cross-objections to the Appellate Tribunal |
| Form No. 117 | 8 | Declaration under section 375(1) of the Act to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court |
| Form No. 118 | 8A | In the High Court of _______ or Income-tax Appellate Tribunal _______ |
| Form No. 119 | 34BC | Application to the Dispute Resolution Committee under section 379 of the Act |
| Form No. 120 | 34C,34D,34DA,34E and 34EA | Form of application for obtaining an advance ruling section 383(1) of the Act |
| Form No. 121 | 15G, 15H. | Declaration under section 393(6) for receipt of certain incomes without deduction of tax |
| Form No. 122 | 12B and 12BAA | Form for furnishing details of income under section 392(4)(a) for the purposes of making deduction where income is chargeable under the head "Salaries" |
| Form No. 123 | 12BA | Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof |
| Form No. 124 | 12BB | Statement showing particulars of claims by an employee for deduction of tax under section 392(5)(b) |
| Form No. 125 | 12BBA | Declaration to be furnished by Specified Senior Citizen for deduction of tax under Section 393(1) [Table: Sl. No. 8(iii)] |
| Form No. 126 | 15C, 15D | Application by a person specified in rule 209 for a certificate under section 395(1), for receipt of certain sums without deduction of tax |
| Form No. 127 | 27C | Declaration under section 394(2) to be made by a buyer for obtaining goods without collection of tax |
| Form No. 128 | 13 | Application for issuance of certificate for lower or nil deduction of income-tax under section 395(1) and lower collection of income-tax under section 395(3) |
| Form No. 129 | 15E | Application by a person for a certificate under section 395(2) and 400(3) for determination of appropriate proportion of sum (other than salary) payable to non-resident, chargeable to tax in case of the recipient. |
| Form No. 130 | 16 | Certificate under section 395 for tax deducted at source on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1) |
| Form No. 131 | 16A | Certificate under section 395(4) for tax deducted at source other than on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1) |
| Form No. 132 | 16B, 16C, 16D, 16E | Certificate under section 395(4) for tax deducted at source |
| Form No. 133 | 27D | Certificate under section 395(4) for tax collected at source |
| Form No. 134 | 49B(1) | Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 |
| Form No. 135 | 49B(2) | Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 |
| Form No. 136 | New Form | Application for allotment of Accounts Office Identification Number (AIN) |
| Form No. 137 | 24G | TDS/TCS Book Adjustment Statement |
| Form No. 138 | 24Q | Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of salary paid to employee under section 392, or income of specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)], for the quarter ended ……….. (June/September/December/March) ……. (Tax Year)] |
| Form No. 139 | 26B | Form to be filed by the deductor, if he claims refund of sum paid under Chapter XIX of the Act |
| Form No. 140 | 26Q | Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments made other than salary for the quarter ended…………………………(June/September/December/March) ………………. (Tax Year)] |
| Form No. 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)] |
| Form No. 142 | 26QF | Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 393(1) [ Table: S. No. 8(vi)] to be furnished by an Exchange for the quarter ending ……. June/September/December/March of Tax Year |
| Form No. 143 | 27EQ | Quarterly statement of collection of tax at source under section 397(3)(b) for the quarter ended………………………….. (June/September/December/March) ……………………….. (Tax Year) |
| Form No. 144 | 27Q | Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments other than salary made to non-residents for quarter ended…………………………(June/September/December/March) ……………. (Tax Year)] |
| Form No. 145 | 15CA | Information to be furnished for payments to a non-resident not being a company, or to a foreign company |
| Form No. 146 | 15CB | Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company |
| Form No. 147 | 15CC | Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. of (Tax Year) |
| Form No. 148 | 15CD | Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in section 147(1)(b), in respect of remittances, made for the quarter of ………….. of (Tax Year) |
| Form No. 149 | 26A | Form for furnishing accountant certificate under section 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default |
| Form No. 150 | 27BA | Form for furnishing accountant certificate under section 398(2) for person responsible for collection of tax as per section 394(1)[Table: Sl. No. 1 to 5 and 9] not to be deemed to be an assessee in default |
| Form No. 151 | 28 | Notice of demand under section 289 of the Act for payment of advance tax under section 407(2) or 407(5) of the Act |
| Form No. 152 | 28A | Intimation to the Assessing Officer under section 407(8) regarding the notice of demand under section 289 of the Act for payment of advance tax under section 407(2)/407(5) of the Act |
| Form No. 153 | 57 | Certificate under section 413 or 414. |
| Form No. 154 | 30A | Form of undertaking to be furnished under section 420(1) |
| Form No. 155 | 30B | No Objection Certificate for a person not domiciled in India under section 420(1) |
| Form No. 156 | 30C | Form for furnishing the details under section 420(3) |
| Form No. 157 | New form | Form for furnishing the certificate under section 420(4) |
| Form No. 158 | 31 | Application for Certificate under section 420(5) |
| Form No. 159 | 33 | Clearance Certificate under section 420(5) |
| Form No. 160 | 29D | Application by a person under section 434 for refund of tax deducted |
| Form No. 161 | 68 | Form of application under section 440(2) |
| Form No. 162 | 49C | Annual Statement under section 505 |
| Form No. 163 | 49D | Information and Documents to be furnished by an Indian concern under section 506 |
| Form No. 164 | 52A | Statement to be furnished under section 507 by a person carrying on production of a cinematograph film or engaged in specified activity or both |
| Form No. 165 | 61A | Statement of Specified Financial Transactions under section 508(1) |
| Form No. 166 | 61B | Statement of Reportable Account under section 508(1) |
| Form No. 167 | New Form | Statement to furnish information on transaction of crypt-asset under section 509 |
| Form No. 168 | 26AS | Annual Information Statement |
| Form No. 169 | New Form | Application for registration as a valuer under section 514 |
| Form No. 170 | New Form | Report of valuation of Asset under section 514 |
| Form No. 171 | - | Form of application for registration as authorised income-tax practitioner under section 515 |
| Form No. 172 | 3CEJA | Report from an accountant to be furnished for the purpose of section 9(12) [Schedule I: Paragraph 1(4)] regarding fulfilment of certain conditions by an eligible investment fund |
| Form No. 173 | 3CEK | Statement to be furnished by an eligible investment fund to the Assessing Officer under section 9(12) [Schedule I: Paragraph 1(4)] |
| Form No. 174 | 10BBA | Application for notification under Schedule V [Table: Sl. No.7.Note 5(a)(iii)(D)] (Pension Fund) |
| Form No. 175 | 10BBB | Intimation by Pension Fund of investment under Schedule V [Table: Sl. No. 7] (within one month from the end of the quarter ending on 30th June, 30th September, 31st December and 31st March of the financial year) |
| Form No. 176 | 10BBC | Certificate of accountant in respect of compliance to the provisions of Schedule V [Table: Sl. No. 7] by the notified Pension Fund |
| Form No. 177 | 10BBD | Statement of eligible investment received |
| Form No. 178 | 10-II | Statement of exempt income under Schedule VI [Table: Sl. No. 10] |
| Form No. 179 | 10-IJ | Certificate to be issued by the accountant under Schedule VI [Table: Sl. No. 10] |
| Form No. 180 | 9 | Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No. 2] |
| Form No. 181 | 10BC | Audit report under rule 289(12) in the case of the electoral trust |
| Form No. 182 | 3AC | Audit Report under paragraph 2 of Schedule IX for deduction for tea development account, coffee development account and rubber development account |
| Form No. 183 | 3AD | Audit Report under paragraph 2 of Schedule X for deduction for site restoration fund |
| Form No. 184 | 40A/40B | Form of nomination/modifying nominations for provident/gratuity fund |
| Form No. 185 | 41 | Form for maintaining accounts of subscribers to a recognised provident fund |
| Form No. 186 | 40C | Application for recognition of provident fund under Part-A of the Schedule XI to the Act |
| Form No. 187 | 42, 43, 44 | Appeal against refusal to recognize or withdrawal of recognition from a provident fund/refusal to approve or withdrawal of approval from a superannuation fund or from a gratuity fund |
| Form No. 188 | New Form | Application for approval of superannuation fund or gratuity fund |
| Form No. 189 | 59 | Application for approval of issue of public companies under Paragraph 1(z)(i) of Schedule XV to the Act |
| Form No. 190 | 59A | Application for approval of mutual funds investing in the eligible issue of public companies under Paragraph 1(z)(ii) of Schedule XV to the Act |
The Income Tax Department has released FAQs and Guidance Note for the new income tax forms which can be downloaded from the income tax portal. This is to solve taxpayer queries related to the new income tax forms.