The Income-tax Rules, 2026 were notified on 20 March 2026, G.S.R. 198(E), and came into force on 1 April 2026 with the Income-tax Act, 2025. Their forms are in Appendix III, numbered 1 to 190.
The change most likely to cause a mistake is not a new number. It is an old number that still exists and now names a different form.
The numbers you will use most
- Form 16 is now Form 130, the certificate under section 395 for tax deducted at source on salary, and Form 16A is Form 131
- Form 24Q is Form 138, Form 26Q is Form 140, Form 27Q is Form 144 and Form 27EQ is Form 143
- Form 15G and Form 15H are both Form 121
- Form 13, the lower deduction application, is Form 128
- Form 15CA is Form 145 and Form 15CB is Form 146
- Forms 3CA, 3CB and 3CD are Form 26, the tax audit report under section 63
- Form 3CEB is Form 48, the accountant's report under section 172, and Form 29B is Form 66
- Forms 10B and 10BB are Form 112
- Form 26AS is Form 168, the Annual Information Statement
How the numbers run
Appendix III numbers the forms broadly in the order of the rules that prescribe them, which follow the Act. Business and research forms come first, with the tax audit report at Form 26 under rule 47. International taxation and transfer pricing sit mostly between Forms 41 and 64. Charitable organisations run from 104 to 114, TDS and TCS from 121 to 149, and financial reporting and the Annual Information Statement from 165 to 168.
Forms that became one
- Form 26 takes over Forms 3CA, 3CB and 3CD, which CBDT's FAQs confirm.
- Form 121 is a single declaration under section 393(6) in place of Form 15G and Form 15H.
- Form 132 is one certificate in place of Forms 16B, 16C, 16D and 16E.
- Form 141 is one challan-cum-statement under section 393(1) in place of Forms 26QB, 26QC, 26QD and 26QE.
- Form 112 is one audit report under section 348 in place of Forms 10B and 10BB.
One went the other way. PAN applications now have separate forms for an individual who is a citizen of India (93), an Indian company or entity (94), an individual who is not a citizen (95), and an entity formed outside India (96).
Old numbers that now mean something else
Eight numbers that a CA firm used every season are still in the Rules, attached to different forms:
- Form 16 was the salary TDS certificate. Under the 2026 Rules it is a certificate of donation under section 45(4)(a) for scientific research.
- Form 13 was the lower or nil TDS application. It is now an accountant's report under section 45(2) on an in-house research and development facility.
- Form 35 was the appeal to the Commissioner (Appeals). It is now a report for the deduction for offshore banking units and IFSC units.
- Form 36 was the appeal to the Appellate Tribunal. It is now a certificate for authors of certain books receiving royalty.
- Form 60 was the declaration by a person without a PAN. It is now an intimation on behalf of an international group under section 511(5).
- Form 61 was the statement of those declarations. It is now an authorisation for payments to a financial institution in a notified jurisdiction.
- Form 67 was the foreign tax credit statement. It is now the report computing adjusted total income and alternate minimum tax.
- Form 10 was the statement of accumulation of a charitable trust. It is now a report by the prescribed authority on a scientific research programme.
A bare "Form 16" in a letter, a checklist or a client's email is now ambiguous unless the Rules are named with it.
Find any form
Find a form under the 2026 Rules
60 of 60 forms
| 1962 Rules | 2026 Rules | Form under the 2026 Rules |
|---|---|---|
| 3CA, 3CB, 3CD | Form 26 | Audit report and statement of particulars under section 63 |
| 3AE | Form 6 | Audit report for deduction of preliminary expenses (section 44) or prospecting expenditure (section 51) |
| 3CLA | Form 13 | Accountant's report under section 45(2) on an in-house research and development facility |
| 3CE | Form 24 | Audit report under section 59 on royalty and fees for technical services of a non-resident |
| 3CEA | Form 28 | Accountant's report under section 77(4) on the computation of capital gains |
| 3CEB | Form 48 | Accountant's report under section 172 on international and specified domestic transactions |
| 29B | Form 66 | Report for computation of book profit for section 206(1) |
| 29C | Form 67 | Report for computation of adjusted total income and alternate minimum tax, section 206(2) |
| 66 | Form 81 | Audit report under section 232(21) for the tonnage tax scheme |
| 6B | Form 100 | Audit report under section 268(5) |
| 6D | Form 101 | Inventory valuation report under section 268(5) |
| 10B, 10BB | Form 112 | Audit report under section 348 for a registered non-profit organisation |
| 3AC | Form 182 | Audit report for the tea, coffee and rubber development account deduction (Schedule IX) |
| 3AD | Form 183 | Audit report for the site restoration fund deduction (Schedule X) |
| 15G, 15H | Form 121 | Declaration under section 393(6) for receiving certain incomes without deduction of tax |
| 12B, 12BAA | Form 122 | Details of income under section 392(4)(a) for deduction of tax from salary |
| 12BA | Form 123 | Particulars of perquisites, fringe benefits or amenities and profits in lieu of salary |
| 12BB | Form 124 | Particulars of claims by an employee for deduction of tax, section 392(5)(b) |
| 12BBA | Form 125 | Declaration by a specified senior citizen for deduction of tax under section 393(1) |
| 15C, 15D | Form 126 | Application for a certificate under section 395(1) to receive certain sums without deduction |
| 27C | Form 127 | Declaration by a buyer under section 394(2) to obtain goods without collection of tax |
| 13 | Form 128 | Application for a lower or nil deduction certificate under section 395(1), or lower collection under 395(3) |
| 15E | Form 129 | Application for determining the proportion of a sum under sections 395(2) and 400(3) |
| 16 | Form 130 | Certificate under section 395 for tax deducted at source on salary |
| 16A | Form 131 | Certificate under section 395(4) for tax deducted at source other than on salary |
| 16B, 16C, 16D, 16E | Form 132 | Certificate under section 395(4) for tax deducted at source through a challan-cum-statement |
| 27D | Form 133 | Certificate under section 395(4) for tax collected at source |
| 24G | Form 137 | TDS/TCS book adjustment statement |
| 24Q | Form 138 | Quarterly statement of tax deducted on salary, section 397(3)(b) |
| 26B | Form 139 | Claim by a deductor for refund of a sum paid under Chapter XIX |
| 26Q | Form 140 | Quarterly statement of tax deducted on payments other than salary |
| 26QB, 26QC, 26QD, 26QE | Form 141 | Challan-cum-statement of deduction of tax under section 393(1) |
| 27EQ | Form 143 | Quarterly statement of tax collected at source |
| 27Q | Form 144 | Quarterly statement of tax deducted on payments to non-residents |
| 15CA | Form 145 | Information for payments to a non-resident, not being a company, or to a foreign company |
| 15CB | Form 146 | Accountant's certificate for payments to a non-resident, not being a company, or to a foreign company |
| 26A | Form 149 | Accountant's certificate under section 398(2) that a deductor is not to be treated as in default |
| 49B | Form 134 | Application for allotment of TAN, for Government deductors |
| 49B | Form 135 | Application for allotment of TAN, for deductors other than Government |
| 10-IA | Form 30 | Certificate of the medical authority for disability, severe disability, autism, cerebral palsy and multiple disability |
| 10BA | Form 31 | Declaration for claiming deduction for rent paid under section 134 |
| 10DA | Form 34 | Report for deduction of additional employee cost under section 146 |
| 10E | Form 39 | Claim for relief under section 157(1) for salary arrears, gratuity or retrenchment compensation |
| 10F | Form 41 | Information to be provided under section 159(8) |
| 10FA | Form 42 | Application for a certificate of residence under section 159 |
| 10FB | Form 43 | Certificate of residence under section 159 |
| 67 | Form 44 | Statement of income from outside India and foreign tax credit |
| 10A | Form 104 | Application for provisional registration or provisional approval |
| 10AB | Form 105 | Application for registration under section 332 or approval under section 354 |
| 10 | Form 109 | Statement of accumulation or setting apart of income under section 342(1) |
| 10BD | Form 113 | Statement or correction statement by a donee under section 354(1) |
| 10BE | Form 114 | Certificate of donation under section 354(1)(g) |
| 49A | Form 93 | Application for PAN, for an individual who is a citizen of India |
| 60 | Form 97 | Declaration by a person without a PAN entering into a specified transaction |
| 61 | Form 98 | Statement of particulars of declarations received in Form No. 97 |
| 61A | Form 165 | Statement of specified financial transactions under section 508(1) |
| 61B | Form 166 | Statement of reportable account under section 508(1) |
| 26AS | Form 168 | Annual Information Statement |
| 35 | Form 99 | Appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) |
| 36 | Form 115 | Appeal to the Appellate Tribunal |
New numbers and titles from Appendix III of the Income-tax Rules, 2026 (G.S.R. 198(E), 20 March 2026). Each older form is matched by purpose and section; CBDT’s Forms Navigator on incometaxindia.gov.in is the official concordance.
Before relying on a number
- How this list was built. The new number and title come from Appendix III as published in the Gazette. The older form beside each is the 1962 form for the same purpose and section. CBDT's Forms Navigator on incometaxindia.gov.in is the official concordance, and it is worth checking for any form not listed here.
- Which Rules apply to which year. For the tax audit, CBDT's FAQ 6 is explicit: Forms 3CA, 3CB and 3CD for assessment years up to 2026-27, Form No. 26 from tax year 2026-27. The e-filing portal's downloads page now asks you to choose between the Income-tax Act, 1961 and the Income-tax Act, 2025, and under the 2025 Act it offers the common utility for Forms 145 and 146, first released on 15 April 2026.
Questions this answers
What is the new number of Form 16?
Form 130, the certificate under section 395 for tax deducted at source on salary. Form 16A becomes Form 131.
Which form replaces Form 15G and Form 15H?
Form 121, a single declaration under section 393(6) for receiving certain incomes without deduction of tax.
What is Form 26 under the Income-tax Rules 2026?
The tax audit report and statement of particulars under section 63, replacing Forms 3CA, 3CB and 3CD.
What is the new number of Form 3CEB?
Form 48, the accountant's report under section 172 on international and specified domestic transactions.
Is the new Form 16 still the salary TDS certificate?
No. Under the 2026 Rules, Form 16 is a certificate of donation under section 45(4)(a). The salary certificate is Form 130.
Look up any section
The Income-tax Act 2025 section finder lists every 1961 TDS and TCS section with its 2025 section and Table serial, the rate and threshold as enacted, and the page of the Act, with a TDS rate chart and a TCS rate chart.