INCOME-TAX RULES 2026 · FROM TAX YEAR 2026-27
New income-tax form numbers under the Income-tax Act 2025
Under the Income-tax Act 2025 and the Income-tax Rules 2026, income-tax forms are renumbered from tax year 2026-27: Form 16 is now Form 130, Form 16A is Form 131, the TDS statements 24Q, 26Q and 27Q are Forms 138, 140 and 144, the TCS statement 27EQ is Form 143, 15CA and 15CB are Forms 145 and 146, and the tax audit report (3CA, 3CB and 3CD) is Form 26. Periods up to 31 March 2026 and returns for AY 2026-27 still use the old forms.
| OLD FORM (1961 ACT) | NEW FORM (2025 ACT) | WHAT IT IS |
|---|---|---|
| 3CA, 3CB, 3CD | 26 | Tax audit report and statement of particulars |
| 15G, 15H | 121 | Declaration for receiving income without tax deduction |
| 12BB | 124 | Employee's claims for deductions and exemptions |
| 13 | 128 | Application for a lower or nil deduction certificate |
| 16 | 130 | TDS certificate for salary |
| 16A | 131 | TDS certificate for payments other than salary |
| 24Q | 138 | Quarterly TDS statement for salary |
| 26Q | 140 | Quarterly TDS statement for payments to residents |
| 26QB, 26QC, 26QD, 26QE | 141 | Challan-cum-statement (property, rent, contracts by individuals, virtual digital assets) |
| 27EQ | 143 | Quarterly TCS statement |
| 27Q | 144 | Quarterly TDS statement for payments to non-residents |
| 15CA | 145 | Information on payments to non-residents |
| 15CB | 146 | Accountant's certificate for payments to non-residents |
Only mappings confirmed by at least two independent sources are listed (TDSMAN's mapping table, taxupdate.in, TaxGuru and vendor guides, read on 19 September 2026). Confirm on the e-filing portal before filing.
Common questions
- What is the new number for Form 16?
- Form 130 for the salary TDS certificate, and Form 131 for the certificate that replaces Form 16A, for tax deducted from 1 April 2026.
- Is there a Form 146?
- Yes. Form 146 is the accountant's certificate for payments to non-residents that replaces Form 15CB, and Form 145 replaces Form 15CA.
- Which form do I use for the Q4 FY 2025-26 TDS return or its correction?
- The old form, such as 26Q or 24Q. The new numbers apply to transactions from 1 April 2026, so the first quarterly statement on the new forms is Q1 of tax year 2026-27 on Form 138, 140 or 144.
- Is Form 3CD replaced for the tax audits being done now?
- No. Tax audits of FY 2025-26 (AY 2026-27) are still reported on Form 3CA or 3CB with 3CD under the 1961 Act. Form 26 applies from tax year 2026-27.
- Are the TDS section numbers changing too?
- Yes. Old sections such as 194C and 194J become payment codes under section 393. Our lookup and bulk converter give the new code for each old section.
Moving your TDS masters to the new codes?
Upload the deductee master and every row gets its new payment code; the PAN decides 194C and the nature of payment decides 194J and 194I.