New Income Tax Forms 2026: List & Changes
The tax landscape in India is going through one of its biggest shifts in decades. With the introduction of the Income Tax Act, 2025, replacing the earlier 1961 law, the entire structure of income tax forms has been redesigned under the Income Tax Rules, 2026.
This isn’t just a renumbering exercise. What’s happening here is a structural cleanup — forms have been merged, simplified, and reorganised to match a more digital and data-driven tax system.
Effective from: 1st April 2026 (AY 2026–27 onwards)
Old forms will continue for filings related to FY 2025–26 and earlier.
Old forms will continue for filings related to FY 2025–26 and earlier.
Key Changes in Income Tax Forms 2026
- Form 16 → Form 130 (Salary TDS)
- Form 26AS → Form 168 (Annual Information Statement)
- Form 15G & 15H → Form 121 (Merged declaration)
- Forms 3CA, 3CB, 3CD → Form 26 (Unified tax audit report)
What this really means is fewer overlapping forms, better standardisation, and easier compliance — at least in theory.
Complete List of Income Tax Forms 2026
| Form No. (IT Rules 2026) | Form No. (IT Rules 1962) | Description |
|---|---|---|
| Form 1 | 3BB | Monthly statement by stock exchanges for client code modifications. |
| Form 2 | 5B | Application for zero coupon bond notification. |
| Form 3 | 5BA | Accountant certificate for zero coupon bond issuance. |
| Form 4 | 3CT | Income attributable to assets located in India. |
| Form 5 | 3AF | Statement of preliminary expenses incurred. |
| Form 6 | 3AE | Audit report for deduction of preliminary expenses. |
| Form 7 | 3CG | Application for scientific research approval. |
| Form 8 | 3CH | Approval order for scientific research programme. |
| Form 9 | 3CI | Receipt of scientific research payments. |
| Form 10 | 3CJ | Report after approval of research programme. |
| Form 11 | 3CK | Application for in-house R&D agreement. |
| Form 12 | 3CL | Authority report on R&D facility. |
| Form 13 | 3CLA | Accountant report on R&D deduction. |
| Form 14 | 3CM | Approval order for R&D facility. |
| Form 15 | New | Statement filed by research institutions receiving donations. |
| Form 16 | New | Donation certificate issued to donors. |
| Form 17 | 3CF | Application for approval of companies/research institutions. |
| Form 18 | 3CN | Application for affordable housing project recognition. |
| Form 19 | 3CS | Application for semiconductor manufacturing recognition. |
| Form 20 | 3CO | Application for agricultural extension project. |
| Form 21 | 3CP | Notification form for agricultural projects. |
| Form 22 | 3CQ | Application for skill development project. |
| Form 23 | 3CR | Notification for skill development projects. |
| Form 24 | 3CE | Audit report for royalty/FTS (non-residents). |
| Form 25 | 3C | Daily case register. |
| Form 26 | 3CA/3CB/3CD | Unified tax audit report. |
| Form 27 | 5C | Capital asset attribution details. |
| Form 28 | 3CEA | Capital gains computation (slump sale). |
| Form 29 | 62 | Production level certificate. |
| Form 30 | 10IA | Disability certificate for tax benefits. |
| Form 31 | 10BA | Declaration for rent deduction. |
| Form 32 | New | Comprehensive audit report under multiple sections. |
| Form 33 | 56FF | SEZ deduction reporting. |
| Form 34 | 10DA | Additional employee deduction report. |
| Form 35 | 10CCF | Offshore banking deduction report. |
| Form 36 | 10CCD | Royalty certificate for authors. |
| Form 37 | 10CCE | Royalty certificate for patentees. |
| Form 38 | 10H | Foreign remittance certificate. |
| Form 39 | 10E | Relief claim for arrears/gratuity. |
| Form 40 | 10EE | Option for foreign retirement benefit taxation. |
| Form 41 | 10F | DTAA information form. |
| Form 42 | 10FA | Application for tax residency certificate. |
| Form 43 | 10FB | Tax residency certificate. |
| Form 44 | 67 | Foreign income and tax credit statement. |
| Form 45 | New | Foreign tax dispute settlement. |
| Form 121 | 15G/15H | Declaration for non-deduction of TDS. |
| Form 130 | 16 | TDS certificate for salary. |
| Form 131 | 16A | TDS certificate for non-salary. |
| Form 138 | 24Q | Quarterly TDS return (salary). |
| Form 140 | 26Q | Quarterly TDS return (non-salary). |
| Form 143 | 27EQ | TCS return. |
| Form 165 | 61A | Statement of financial transactions. |
| Form 167 | New | Crypto transaction reporting. |
| Form 168 | 26AS | Annual Information Statement. |
