Last reviewed: 25 September 2026. The Income-tax Rules, 2026 have applied alongside the Income-tax Act, 2025 since 1 April 2026, and almost every familiar form has a new number. This part of our series is a working reference: the old-to-new form map, the section each new form sits under, and a simple test for which form to use for which period. The mapping below is taken from the Income Tax Department's FAQs and guidance notes on forms under the Income-tax Rules, 2026.
At a glance
Which form for which period
| Filing | Use the old form | Use the new form |
|---|---|---|
| Income-tax return and tax audit | FY 2025-26 (AY 2026-27) and earlier | Tax year 2026-27 onward |
| TDS/TCS statements and corrections | Quarters up to January-March 2026, including later corrections | Quarters from April-June 2026 |
| TDS certificates | Deductions made up to 31 March 2026 | Deductions made from 1 April 2026 |
| Remittance forms (15CA/15CB successors) | Remittances up to 31 March 2026 | Remittances from 1 April 2026 |
| Proceedings, notices and appeals | Any tax year that began before 1 April 2026 (section 536 of the 2025 Act) | Tax year 2026-27 onward |
The old-to-new form map
TDS and TCS
| Old form | New form | Purpose under the 2025 Act |
|---|---|---|
| 24Q | 138 | Quarterly TDS statement on salary, section 397(3)(b) |
| 26Q | 140 | Quarterly TDS statement on non-salary payments to residents |
| 27Q | 144 | Quarterly TDS statement on payments to non-residents |
| 27EQ | 143 | Quarterly TCS statement |
| 26QB, 26QC, 26QD, 26QE | 141 | Challan-cum-statement for property, rent, contract/professional payments by individuals and VDA |
| 16 | 130 | TDS certificate on salary, section 395(4) |
| 16A | 131 | TDS certificate for non-salary deductions |
| 16B, 16C, 16D, 16E | 132 | TDS certificate for challan-cum-statement deductions |
| 27D | 133 | TCS certificate |
| 13 | 128 | Lower or nil deduction/collection certificate, section 395(1) and 395(3) |
| 15G, 15H | 121 | Declaration for receiving income without TDS, section 393(6) |
| 12BB | 124 | Employee's statement of claims, section 392(5)(b) |
| 27C | 127 | Buyer's declaration for no TCS, section 394(2) |
| 26AS | 168 | Annual Information Statement |
Audit, NGO and other forms
| Old form | New form | Purpose under the 2025 Act |
|---|---|---|
| 3CA, 3CB, 3CD | 26 | Tax audit report and statement of particulars, section 63 |
| 10E | 39 | Relief for arrears of salary and similar receipts |
| 10A | 104 | Provisional registration or approval of a non-profit organisation |
| 10AB | 105 | Registration under section 332 or approval under section 354 |
| 10B, 10BB | 112 | Audit report of a registered non-profit organisation, section 348 |
| 10BD | 113 | Donee's statement of donations, section 354(1) |
| 10BE | 114 | Certificate of donation, section 354(1)(g) |
Cross-border forms
| Old form | New form | Purpose under the 2025 Act |
|---|---|---|
| 15CA | 145 | Information on payments to a non-resident or foreign company |
| 15CB | 146 | Accountant's certificate for payments to a non-resident or foreign company |
| 10F | 41 | Information for treaty relief, section 159(8) |
| 67 | 44 | Statement of foreign income and foreign tax credit |
| 3CEB | 48 | Accountant's transfer pricing report, section 172 |
The Department lists the option for the new tax regime (old Forms 10-IE/10-IEA) as a new form rather than a renumbered one, so check the current utility before filing it. For the section-level mapping behind these forms, see our TDS section mapping, and for the first new-form TDS returns, our note on Forms 138 and 140.
Cross-border filers: what to change first
Payments abroad and treaty claims are where old numbers cause the most rework, because banks and foreign payees ask for the form by name. For remittances from 1 April 2026, the bank should receive Form 145 and, where required, the accountant's certificate in Form 146; a non-resident claiming treaty relief supplies Form 41 with the tax residency certificate. Our guides on Form 41 and treaty relief and 15CA/15CB remittance checks cover the details, and NRIs managing Indian income can see our CA for NRIs service.
What to update internally
- Accounting and payroll software mappings and code masters, split by period.
- Standard templates and checklists that reference forms or years.
- Team training on the new references and Tax Year terminology.
Treat this transition as a chance to tidy your whole compliance process.
Frequently asked questions
Are the Income-tax Rules, 2026 in force?
Yes. The Income-tax Rules, 2026 apply alongside the Income-tax Act, 2025 from 1 April 2026, with a renumbered set of forms. The Income Tax Department publishes FAQs and guidance notes for each new form on incometaxindia.gov.in.
What are the new numbers for the TDS return forms?
For tax year 2026-27 onward: Form 24Q is now Form 138, Form 26Q is Form 140, Form 27Q is Form 144 and the TCS return Form 27EQ is Form 143. The challan-cum-statements 26QB, 26QC, 26QD and 26QE are combined into Form 141.
What replaced Form 16 and Form 16A?
Form 130 replaces Form 16 for salary, Form 131 replaces Form 16A for non-salary TDS, Form 132 replaces Forms 16B, 16C, 16D and 16E, and Form 133 replaces Form 27D for TCS. All are issued under section 395(4).
Does this affect returns and audits for FY 2025-26?
No. FY 2025-26 (AY 2026-27) stays under the 1961 Act, so its ITRs, the tax audit report in Forms 3CA/3CB/3CD, and TDS statements and corrections for quarters up to March 2026 use the old forms. The new forms apply to tax year 2026-27 onward.
Which forms change for payments to non-residents?
Form 15CA becomes Form 145, Form 15CB becomes Form 146, Form 10F becomes Form 41 (information under section 159(8)), Form 67 for foreign tax credit becomes Form 44, and the transfer pricing report in Form 3CEB becomes Form 48 under section 172.
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.
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. Form numbers are taken from the Income Tax Department's guidance on forms under the Income-tax Rules, 2026 as on 25 September 2026; confirm the current utility on the e-filing portal before filing.