New Income Tax Forms

(Effective from 01 April 2026)

🔹 Key Form Changes (Old → New)

• 📄 Form 16 → Form 130 – TDS Certificate (Salary)
• 📄 Form 16A → Form 131 – TDS Certificate (Non-salary)
• 📄 Form 27D → Form 133 – TCS Certificate

• 📊 Form 24Q → Form 138 – Quarterly TDS Return (Salary)
• 📊 Form 26Q → Form 140 – Quarterly TDS Return (Non-salary)
• 🏠 Form 26QB / QC → Form 141 – TDS on Property / Rent
• 🌍 Form 27Q → Form 144 – TDS Return (Non-resident)
• 📊 Form 27EQ → Form 143 – Quarterly TCS Return

• 🌐 Form 15CA → Form 145 – Foreign Remittance Information
• 🧾 Form 15CB → Form 146 – CA Certificate for Remittance

• 📑 Form 3CA/3CB/3CD → Form 26 – Tax Audit Report
• 📈 Form 3CEB → Form 48 – Transfer Pricing Audit
• 🌍 Form 67 → Form 44 – Foreign Tax Credit
• 📊 Form 26AS → Form 168 – Annual Tax Statement

• 📝 Form 15G/15H → Form 121 – Declaration for Non-deduction of TDS
• 📉 Form 13 → Form 128 – Application for Lower/Nil TDS/TCS
• ⚖️ Form 35 → Form 99 – Appeal before CIT(A)

• 🏛️ Form 10A → Form 104 – Registration (12A/80G)
• 🏛️ Form 10AC → Form 106 – Approval (12A/80G)
• 🔄 Form 10AB → Form 105 – Renewal of Registration
• ✅ Form 10AD → Form 107 – Approval for Renewal

• 🔄 Form 9A → Form 108 – Application of Income (Charitable/Religious)
• 📊 Form 10 → Form 109 – Accumulation of Income
• 📑 Form 10B/10BB → Form 112 – Audit (Trust / Society / Sec 8 Co.)
• 🎁 Form 10BD → Form 113 – Statement of Donations
• 🧾 Form 10BE → Form 114 – Donation Certificate

• 🪪 Form 49A → Form 94 – PAN Application (Indian)
• 🌍 Form 49AA → Form 95 – PAN Application (Others)
• 🔢 Form 49B(2) → Form 135 – TAN Application
• 📊 Form 29B → Form 66 – MAT Report

🔹 Action Points for Professionals ✔

• 🔄 Update compliance checklists & SOPs
• 💻 Ensure filing utilities & software are updated
• 📢 Educate team & clients regarding new form numbers
• 📂 Maintain a ready reference (Old vs New mapping)

🔍 Conclusion