Overview
The Income Tax Act, 2025 has completely restructured how tax forms work in India. This is not just renumbering — it’s a shift towards structured, data-driven compliance. Forms have been merged, simplified, and aligned with digital reporting systems to reduce duplication and improve accuracy.
Effective Date
The new Income Tax Rules, 2026 apply from 1st April 2026 (AY 2026–27 onwards).
For earlier financial years, the existing forms under the 1962 rules will continue.
Key Changes
Form 16 ? Form 130
Salary TDS certificate has been renumbered.
Form 26AS ? Form 168
Replaced with Annual Information Statement.
15G & 15H ? Form 121
Combined declaration for TDS exemption.
Audit Forms Merged
3CA, 3CB, 3CD replaced by Form 26.
Data-Based Reporting
Focus shifting from forms to structured data.
Simplified Structure
Logical numbering replaces legacy system.
Complete Income Tax Forms Table (2026)
| Form No. (IT Rules 2026) |
Form No. (IT Rules 1962) |
Description |
| Form 1 | 3BB | Stock exchange client code modification report. |
| Form 2 | 5B | Zero coupon bond application. |
| Form 3 | 5BA | Accountant certificate for bonds. |
| Form 4 | 3CT | Income attributable to Indian assets. |
| Form 5 | 3AF | Preliminary expense statement. |
| Form 6 | 3AE | Audit report for preliminary expenses. |
| Form 7 | 3CG | Scientific research approval. |
| Form 8 | 3CH | Research approval order. |
| Form 9 | 3CI | Scientific research receipt. |
| Form 10 | 3CJ | Research programme report. |
| Form 11 | 3CK | In-house R&D application. |
| Form 12 | 3CL | R&D authority report. |
| Form 13 | 3CLA | R&D accountant report. |
| Form 14 | 3CM | R&D approval order. |
| Form 15 | New | Research institution reporting. |
| Form 16 | New | Donation certificate. |
| Form 26 | 3CA/3CB/3CD | Unified tax audit report. |
| Form 30 | 10IA | Disability certificate. |
| Form 31 | 10BA | Rent deduction declaration. |
| Form 44 | 67 | Foreign income reporting. |
| Form 48 | 3CEB | Transfer pricing report. |
| Form 66 | 29B | Book profit computation. |
| Form 67 | 29C | AMT computation. |
| Form 93 | 49A | PAN application. |
| Form 103 | 7 | Notice of demand. |
| Form 105 | 10AB | NGO registration. |
| Form 112 | 10B | Charity audit report. |
| Form 121 | 15G / 15H | TDS declaration. |
| Form 130 | 16 | TDS salary certificate. |
| Form 131 | 16A | TDS non-salary certificate. |
| Form 138 | 24Q | TDS salary return. |
| Form 140 | 26Q | TDS non-salary return. |
| Form 143 | 27EQ | TCS return. |
| Form 165 | 61A | Financial transaction statement. |
| Form 167 | New | Crypto reporting. |
| Form 168 | 26AS | Annual Information Statement. |
| Form 190 | 59A | Mutual fund approval. |
What This Means for You
You don’t need to memorise all forms. What matters is understanding which ones apply to you.
Salaried individuals, businesses, startups, and professionals will all interact with different forms under the new system.