Last reviewed: 8 July 2026. A new Act needs new rules and forms. The Income-tax Act, 2025 is supported by an updated set of income-tax rules and forms aligned to its structure and the Tax Year concept. This guide in our series explains what is changing at the rules and forms level, how to map old to new, and what to update internally so your filings stay accurate through the transition.
At a glance
What changes at the rules and forms level
The new rules and forms are aligned to the Act's structure and the Tax Year concept. What you file continues in substance, but the references, and some forms, are updated. Use the form and reference applicable to both the period and the law in force - the 2025 framework for FY 2026-27 onwards, and the 1961 framework for earlier years.
Mapping old forms to new
Identify the purpose of each form you use - return, TDS statement, audit report, declaration - and use its counterpart under the new framework for periods governed by the 2025 Act. The e-filing portal and utilities are being aligned to the new references for those periods.
What to update internally
- Accounting and payroll software mappings and code masters.
- Standard templates and checklists that reference forms or years.
- Team training on the new references and Tax Year terminology.
Because rules and forms are notified progressively, confirm the exact mapping for your specific filings before relying on it. Treat this transition as a chance to tidy your whole compliance process.
Frequently asked questions
Are new rules being issued with the Income-tax Act, 2025?
Yes. The new Act is supported by a fresh set of income-tax rules and updated forms, aligned to the Act's structure and the Tax Year concept, notified around its commencement.
Do form numbers and references change?
References and some forms are being updated to match the new Act. The substance of what is filed continues, but you should use the form and reference applicable to the period and the law in force.
How do I map old forms to new ones?
Identify the purpose of each form you use, then use the corresponding form under the new framework for periods governed by the 2025 Act. For earlier years, the 1961 Act forms continue.
Will the e-filing portal be updated?
Yes, utilities and the portal are being aligned to the new Act and Tax Year references for periods under the new law.
Does this affect returns for FY 2025-26?
FY 2025-26 (AY 2026-27) remains under the 1961 Act, so its returns follow the old framework. The new rules and forms apply from FY 2026-27 onwards.
What should businesses update internally?
Accounting and payroll software mappings, standard templates, and staff training - so the correct forms and references are used for each period.
Where can I confirm the exact form mapping?
Because rules and forms are notified progressively, confirm the precise mapping for your specific filing with a professional or the latest official material before relying on it.
Is this a good time to review compliance processes?
Yes. A transition like this is a natural point to clean up your compliance calendar, templates and software so you start the new framework on a solid footing.
We update your compliance processes, software mappings and templates for the 2025 Act and its forms.
Income Tax FilingAutomation ServicesTalk to CA Somesh Chandak & Associates - we prepare your filings for the new rules and forms.
WhatsAppLinkedInSchedule a callDisclaimer: This article is for general guidance only. Rules and forms are notified progressively; please confirm the current position before relying on it.