What is the new number for Form 15H?

Form 121, the declaration for receiving income without tax deduction. The new number applies from tax year 2026-27.

Is Form 15G also Form 121?

Yes. 15G and 15H all become Form 121.

INCOME-TAX RULES 2026 · OLD FORM 15H

Form 15H is now Form 121

Form 15H, the declaration for receiving income without tax deduction, is now Form 121 under the Income-tax Rules 2026. 15G also become Form 121. The new number applies from tax year 2026-27, which starts on 1 April 2026. Periods up to 31 March 2026 and returns for AY 2026-27 still use the old forms.

Declarations and applications

Form 15G shares the new number with Form 15H.

OLD FORM	NEW FORM	WHAT IT IS
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

Common questions

What is the new number for Form 15H?: Form 121, the declaration for receiving income without tax deduction. The new number applies from tax year 2026-27.
Is Form 15G also Form 121?: Yes. 15G and 15H all become Form 121.

Need the new code for an old section?

Type an old TDS section such as 194C or 194J and get the payment code under section 393.

Look up a section

All new form numbers →Form 15G →Form 12BB →

Only mappings confirmed by at least two independent sources are listed: TDSMAN's mapping table, taxupdate.in, TaxGuru, ClearTax, ebizfiling.com and other vendor guides, read on 19 September 2026. Forms 27D to 133, 16B to 16E to 132 and 26AS to 168 were added after a further reading on 8 October 2026. Confirm on the e-filing portal before filing.