INCOME-TAX RULES 2026 · OLD FORM 26AS
Form 26AS is now Form 168
Form 26AS, the annual tax statement of TDS, TCS and tax paid, viewed on the portal, is now Form 168 under the Income-tax Rules 2026. 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 form.
| WHEN | FORM TO USE |
|---|---|
| Periods up to 31 March 2026, and returns for AY 2026-27 | Form 26AS |
| Tax year 2026-27 onwards (from 1 April 2026) | Form 168 |
TDS and TCS certificates and statements
Common questions
- Do I use Form 168 or Form 26AS for the AY 2026-27 return?
- Form 26AS, because returns for AY 2026-27 still use the old forms. Form 168 applies from tax year 2026-27, which starts on 1 April 2026.
- Is Form 168 a form I file?
- No. It is the annual tax statement that you view on the income-tax e-filing portal, listed there as Form 168, earlier Form 26AS.
Matching TDS in the books with the statement?
Compare the TDS in your books with Form 26AS or AIS and catch the mismatches before the return is filed.
All new form numbers →Form 16 →Form 16A →
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.