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Income-tax Rules, 2026

Income tax forms, old to new

From tax year 2026-27 (income from 1 April 2026), the Income-tax Act, 2025 and the Income-tax Rules, 2026 apply, and most forms have new numbers: Form 16 is now Form 130 and Form 26AS is now Form 168. FY 2025-26 and earlier years stay under the Income-tax Act, 1961 and its forms.

All 190 formsOld and new numbersSource: Income Tax Department
Most used

The forms you’ll meet most

The old number under the Income-tax Rules, 1962 and the new one under the Income-tax Rules, 2026. Tap a new number to find it in the full list.

Old form1962 RulesNew form2026 RulesWhat it is
16130TDS certificate for salary
16A131TDS certificate for other payments, such as fees
26AS168Annual Information Statement
15G, 15H121Declaration to receive certain income without TDS
13128Application for a lower or nil TDS certificate
24Q138Quarterly TDS statement for salary
26Q140Quarterly TDS statement for payments other than salary
27Q144Quarterly TDS statement for payments to non-residents
3CA, 3CB, 3CD26Tax audit report and statement of particulars
15CA
15CB
145
146
Information for payments to a non-resident
Accountant’s certificate for payments to a non-resident
All 190 forms

Every form, new and old number

In the order of the Income-tax Rules, 2026. Search by the old number, the new number or a word.

190 forms. Type to filter.

New form2026 RulesOld form1962 RulesDescription
13BBMonthly Statement to be furnished by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of …
25BApplication for notification of a zero coupon bond under section 2(112)
35BACertificate of an accountant under rule 7 for entity issuing zero coupon bond
43CTIncome attributable to assets located in India under section 9(10)(a)
53AFStatement regarding preliminary expenses incurred by the assessee to be furnished under Section 44(3)
63AEAudit Report for claiming deduction for certain preliminary expenses under section 44 or expenditure for prospecting certain minerals under section 51
73CGApplication for approval of scientific research programme under section 45(3)(c)
83CHOrder of approval of Scientific Research Programme under section 45(3)(c)
93CIReceipt of payment for carrying out scientific research under section 45(3)(c)
103CJReport 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)
113CKApplication for entering into an agreement with the Department of Scientific and Industrial research for cooperation in In-house research development facility
123CLReport to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company
133CLAReport from an accountant to be furnished under Section 45(2) relating to in-house scientific research and development facility
143CMOrder of approval of in-house research and development facility under section 45(2)
15New formStatement to be filed by research association, university, college or other institution or company (“donee”) under section 45(4)(a)
16New formCertificate of donation under section 45(4)(a) made to the research association, university, college or other institution or company
173CFApplication 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)
183CNApplication for notification of affordable housing project as specified business under section 46
193CSApplication for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 46
203C-OApplication for approval of agricultural extension project under section 47(1)(a)
213CPForm for notification of agricultural extension project under section 47(1)(a)
223CQApplication for approval of skill development project under section 47(1)(b)
233CRForm for notification of skill development project under section 47(1)(b)
243CEAudit 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
253CForm of daily case register
263CA, 3CB, 3CDAudit report and Statement of particulars required to be furnished under section 63
275CDetails of amount attributed to capital asset remaining with the specified entity
283CEAReport 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
2962Certificate 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
3010-IACertificate 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
3110BADeclaration to be filed by the assessee for claiming deduction under section 134 of the Act for rents paid
32New formAudit report under section 46, 138, 139, 140(8), 141, 142, 143 and 144 of the Act
3356FFParticulars to be furnished in respect of units established under Special Economic Zone for claiming deduction under section 144 of the Act
3410DAReport for deduction in respect of additional employee cost under section 146 of the Act
3510CCFReport 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
3610CCDCertificate under section 151(5) of the Act for authors of certain books in receipt of royalty income
3710CCECertificate under section 152(5) of the Act for Patentees in receipt of royalty income
3810HCertificate of foreign inward remittance
3910EForm 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
4010-EEExercise of option for relief from taxation in income from retirement benefit account maintained in a notified country under section 158 of the Act
4110FInformation to be provided under section 159(8)
4210FAApplication for Certificate of residence for the purposes of an agreement under section 159(1) and 159(2)
4310FBCertificate of residence for the purposes of section 159
4467Statement of income from a country or region outside India and Foreign Tax Credit
45New formIntimation of settlement of dispute regarding foreign tax for which credit has not been claimed
46New formExercise of option for determination of arm’s length price (ALP) under section 166(9)
47New formCertificate of an accountant under section 166
483CEBReport from an accountant to be furnished under section 172 relating to international transaction(s) and/or specified domestic transaction(s)
493CEFA, 3CEFB & 3CEFCApplication for opting for Safe Harbour
503CECApplication for a pre-filing consultation
513CED & 3CEDAApplication for an Advance Pricing Agreement (APA)
523CEFAnnual Compliance Report on Advance Pricing Agreement
533CEEAForm for filing particulars of past years for calculating relief in tax payable under section 206(1)
54New formApplication for Renewal of an Advance Pricing Agreement (APA)
5534FForm of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories
563CEAAInformation and document to be furnished by the person who is a constituent entity under section 171(4)
573CEABIntimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4)
583CEACIntimation 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)
593CEADReport 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)
603CEAEIntimation on behalf of the international group for the purposes of section 511(5)
6110FCAuthorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area
623CEGForm for making the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1)
633CEHForm for returning the reference made under section 274
643CEIForm 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)
653CFAForm for opting for taxation of income by way of royalty in respect of patent
6629BReport for Computation of Book Profit for the purposes of section 206(1) of the Act
6729CReport for computation of adjusted total income and alternate minimum tax for the purposes of section 206(2) of the Act
6810-IGStatement of exempt income under Schedule VI [Table: Sl. Nos. 1 to 4]
6910-IHStatement of income of a specified fund eligible for concessional taxation under section 210(2) of the Act
7010-IKAnnual Statement of exempt income and income taxable at concessional rate for an investment division of an offshore banking unit
7110-ILVerification 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
7264EStatement of income paid or credited by a securitisation trust to be furnished under section 221
7364FStatement of income distributed by a securitisation trust to be provided to the investor under section 221
7464Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 222
75New formStatement 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
7664AStatement of income paid or credited by business trust to be furnished under section 223
7764BStatement of income distributed by a business trust to be provided to the unit holder under section 223
7864CStatement of income distributed by an investment fund to be provided to the unit holder under section 224
7964DStatement of income paid or credited by investment fund to be furnished under section 224
8065Application for exercising/renewing option for the tonnage tax scheme under section 231(1) or 231(10)
8166Audit Report under section 232(21) for tonnage tax scheme
8245Warrant of authorisation under section 247 of the Income-tax Act, 2025 (30 of 2025) and rule 148 of the Income-tax Rules, 2026
8345AWarrant of authorisation under section 247(2) of the Income-tax Act, 2025 (30 of 2025)
8445BWarrant of authorisation under section 247(3) of the Income-tax Act, 2025 (30 of 2025)
856CApplication under section 247(5) or 247(9) of the Income-tax Act, 2025 (30 of 2025)
8645CWarrant of authorisation under section 248(1) of the Income-tax Act, 2025 (30 of 2025)
8745DInformation to be furnished to the Income-tax authority under section 254 of the Income-tax Act, 2025 (30 of 2025)
8846Application for information under section 258(2)(a) of the Act
8947Form for furnishing information under section 258(2) of the Act
9048Refusal to supply information under section 258(2)(a) of the Act
9149Refusal to supply information under section 258(2)(a) of the Act
9249BAQuarterly 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)
9349AApplication for Allotment of Permanent Account Number
9449AApplication for Allotment of Permanent Account Number [For an Indian Company / an Entity incorporated in India/ an Unincorporated Entity formed in India]
9549AAApplication for Allotment of Permanent Account Number [For an Individual not being a Citizen of India]
9649AAApplication for Allotment of Permanent Account Number [For an Entity incorporated outside India/ an Unincorporated Entity formed outside India]
9760Form 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
9861Statement containing particulars of declaration received in Form No. 97
9935Appeal to the Joint commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals)
1006BAudit report under section 268(5)
1016DInventory Valuation report under section 268(5)
10271Application under section 288(1) [Table: Sl. No. 11] for credit of tax deduction at source
1037Notice of demand under section 289 of the Act
10410AApplication for provisional registration or provisional approval
10510ABApplication for registration of non-profit organisation under section 332 or approval under section 354
10610ACOrder for provisional registration under section 332 or provisional approval under section 354 Rejection of application
10710ADOrder for grant of registration under section 332 or approval under section 354 or rejection of application or cancellation of registration or approval granted
1089AExercise of option under section 341(7) in respect of amount applied for charitable or religious purposes
10910Statement of accumulation or setting apart of income under section 342(1)
110New formApplication for change of purpose of accumulation or setting apart of income under section 342(5)
111New formOrder under section 342(6) on the request for change of purpose of accumulation or setting apart of income
11210B & 10BBAudit report under section 348 in the case of a registered non-profit organisation (NPO)
11310BDStatement or Correction Statement to be filed by Donee under section 354(1)
11410BECertificate of donation under section 354(1)(g)
11536Form of appeal to the Appellate Tribunal
11636AForm of memorandum of cross-objections to the Appellate Tribunal
1178Declaration 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
1188AIn the High Court of … or Income-tax Appellate Tribunal …
11934BCApplication to the Dispute Resolution Committee under section 379 of the Act
12034C, 34D, 34DA, 34E and 34EAForm of application for obtaining an advance ruling section 383(1) of the Act
12115G, 15HDeclaration under section 393(6) for receipt of certain incomes without deduction of tax
12212B and 12BAAForm for furnishing details of income under section 392(4)(a) for the purposes of making deduction where income is chargeable under the head "Salaries"
12312BAStatement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof
12412BBStatement showing particulars of claims by an employee for deduction of tax under section 392(5)(b)
12512BBADeclaration to be furnished by Specified Senior Citizen for deduction of tax under Section 393(1) [Table: Sl. No. 8(iii)]
12615C, 15DApplication by a person specified in rule 209 for a certificate under section 395(1), for receipt of certain sums without deduction of tax
12727CDeclaration under section 394(2) to be made by a buyer for obtaining goods without collection of tax
12813Application 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)
12915EApplication 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
13016Certificate 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)
13116ACertificate 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)
13216B, 16C, 16D, 16ECertificate under section 395(4) for tax deducted at source
13327DCertificate under section 395(4) for tax collected at source
13449B(1)Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397
13549B(2)Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397
136New formApplication for allotment of Accounts Office Identification Number (AIN)
13724GTDS/TCS Book Adjustment Statement
13824QQuarterly 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)
13926BForm to be filed by the deductor, if he claims refund of sum paid under Chapter XIX of the Act
14026QQuarterly 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)
14126QB, 26QC, 26QD, 26QEChallan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)]
14226QFQuarterly 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
14327EQQuarterly statement of collection of tax at source under section 397(3)(b) for the quarter ended … (June/September/December/March) … (Tax Year)
14427QQuarterly 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)
14515CAInformation to be furnished for payments to a non-resident not being a company, or to a foreign company
14615CBCertificate of an accountant for payments to a non-resident, not being a company or to a foreign company
14715CCQuarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of … of (Tax Year)
14815CDQuarterly 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)
14926AForm 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
15027BAForm 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
15128Notice of demand under section 289 of the Act for payment of advance tax under section 407(2) or 407(5) of the Act
15228AIntimation 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
15357Certificate under section 413 or 414
15430AForm of undertaking to be furnished under section 420(1)
15530BNo Objection Certificate for a person not domiciled in India under section 420(1)
15630CForm for furnishing the details under section 420(3)
157New formForm for furnishing the certificate under section 420(4)
15831Application for Certificate under section 420(5)
15933Clearance Certificate under section 420(5)
16029DApplication by a person under section 434 for refund of tax deducted
16168Form of application under section 440(2)
16249CAnnual Statement under section 505
16349DInformation and Documents to be furnished by an Indian concern under section 506
16452AStatement to be furnished under section 507 by a person carrying on production of a cinematograph film or engaged in specified activity or both
16561AStatement of Specified Financial Transactions under section 508(1)
16661BStatement of Reportable Account under section 508(1)
167New formStatement to furnish information on transaction of crypto-asset under section 509
16826ASAnnual Information Statement
169New formApplication for registration as a valuer under section 514
170New formReport of valuation of Asset under section 514
171—Form of application for registration as authorised income-tax practitioner under section 515
1723CEJAReport 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
1733CEKStatement to be furnished by an eligible investment fund to the Assessing Officer under section 9(12) [Schedule I: Paragraph 1(4)]
17410BBAApplication for notification under Schedule V [Table: Sl. No.7.Note 5(a)(iii)(D)] (Pension Fund)
17510BBBIntimation 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)
17610BBCCertificate of accountant in respect of compliance to the provisions of Schedule V [Table: Sl. No. 7] by the notified Pension Fund
17710BBDStatement of eligible investment received
17810-IIStatement of exempt income under Schedule VI [Table: Sl. No. 10]
17910-IJCertificate to be issued by the accountant under Schedule VI [Table: Sl. No. 10]
1809Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No. 2]
18110BCAudit report under rule 289(12) in the case of the electoral trust
1823ACAudit Report under paragraph 2 of Schedule IX for deduction for tea development account, coffee development account and rubber development account
1833ADAudit Report under paragraph 2 of Schedule X for deduction for site restoration fund
18440A/40BForm of nomination/modifying nominations for provident/gratuity fund
18541Form for maintaining accounts of subscribers to a recognised provident fund
18640CApplication for recognition of provident fund under Part-A of the Schedule XI to the Act
18742, 43, 44Appeal 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
188New formApplication for approval of superannuation fund or gratuity fund
18959Application for approval of issue of public companies under Paragraph 1(z)(i) of Schedule XV to the Act
19059AApplication for approval of mutual funds investing in the eligible issue of public companies under Paragraph 1(z)(ii) of Schedule XV to the Act
FAQ

Questions, answered

The certificate of tax deducted at source on salary under the Income-tax Rules, 2026. It replaces Form 16, and also covers TDS on the pension or interest income of a specified senior citizen under section 393(1). See Form 130 in the list.

Yes, for FY 2025-26 and earlier years, which stay under the Income-tax Act, 1961 and its forms. For tax year 2026-27 onwards, the TDS certificate for salary is Form 130. Under the new Rules, Form 16 is a different form: the certificate of donation under section 45(4)(a) to a research association, university, college or other institution or company.

Form 168, the Annual Information Statement under the Income-tax Rules, 2026. See Form 168 in the list.

Yes. Under the Income-tax Rules, 2026 both are Form 121: the declaration under section 393(6) for receipt of certain incomes without deduction of tax.

Form 24Q is now Form 138 (salary), 26Q is Form 140 (payments other than salary), 27Q is Form 144 (payments to non-residents) and 27EQ, for tax collected at source, is Form 143. The challan-cum-statements 26QB, 26QC, 26QD and 26QE are now one form, Form 141.

Form 26: the audit report and statement of particulars under section 63, in place of Forms 3CA, 3CB and 3CD.

Some do, so say which Rules you mean. Old Form 13 (the application for lower or nil TDS) is now Form 128, while new Form 13 is an accountant’s report under section 45(2) on an in-house scientific research and development facility, earlier Form 3CLA. Old Form 16 is now Form 130, while new Form 16 is a certificate of donation.

Source

Source: Income Tax Department, FAQs and Guidance Notes on Forms as per Income-tax Rules, 2026, last updated on 10 November 2026. Form numbers and descriptions are as published there, with spacing and punctuation tidied.

This list is a general guide, not tax advice, and the Department’s own notes are educational too. Check the Income-tax Act, 2025 and the Income-tax Rules, 2026, or ask your CA, for your case.

TDS section codes list →   Section 393 explained →   TDS calculator →

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