Income Tax Act 2026: Complete Form Number Changes
Introduction: The transition from the Income Tax Act, 1961 to the Income Tax Act, 2026 has brought significant structural and procedural changes, including comprehensive renumbering, consolidation, and rationalisation of statutory forms. While the core compliance framework such as audit reports, TDS/TCS statements, certificates, declarations, and applications continues in substance, the form numbers and corresponding section references have undergone substantial revision. Tax professionals, deductors, collectors, non-profit organisations, reporting entities, and other stakeholders must carefully align their compliance systems, documentation, and reporting processes with the new form numbers applicable from 2026 onwards. A clear understanding of these changes is essential to ensure accurate filings, avoid procedural defects, and maintain seamless compliance under the new regime. Frequently Used Forms: Form No. (1962) Form No. (2026) Description Section of Act/Rule 3CA,3CB,3CD 26 Audit report and Statement of particulars Section 63 3CEA 28 Report of an accountant relating to computation of capital gains in slump sale Section 77(4) 10BA 31 Declaration for deduction for rents paid Section 134 3CEB 48 Report from an accountant relating to international transaction(s) and specified domestic transaction(s) Section 172 29B 66 Computation of Book Profit Section 206(1) 29C 67 Report for Computation of Adjusted Total Income and Alternate Minimum Tax Section 206(2) 12BA 123 Statement showing particulars of perquisites, fringe benefits, amenities, profits in lieu of salary – 12BB 124 Statement showing particulars of claims by employee for deduction of tax Section 392(5)(b) 16A 131 Certificate for tax deducted at source Section 395(4) 16B,16C,16D,16E 132 Certificate for tax deducted at source Section 395(4) 49B(1) 134 Application for allotment of TAN (Government Entity) Section 397 49B(2) 135 Application for allotment of TAN (Other Entities) Section 397 24Q 138 Quarterly statement of deduction of tax on salary/senior citizen income Sections 392 26Q 140 Quarterly statement of deduction of tax on payments other than salary Section 397(3)(b) 26QB,26QC,26QD,26QE 141 Challan-cum-statement of deduction of tax Section 393(1) 27EQ 143 Quarterly statement of collection of tax at source Section 397(3)(b) 27Q 144 Quarterly statement of deduction of tax on payments to non-residents Section 397(3)(b) 15CA 145 Information for payments to non-resident/foreign company – 15CB 146 Certificate of accountant for payments to non-resident/foreign company – 27BA 150 Form for furnishing accountant certificate Section 398(2) 26AS 168 Annual information statement – Other forms: Form No. (1962) Form No. (2026) Description Section of Act/Rule 3BB 1 Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes have been modified… – 5B 2 Application for notification of a zero coupon bond under section 2(112) of the Act Section 2(112) 5BA 3 Certificate of an accountant under rule 7 Rule 7 3CT 4 Income attributable to assets located in India under section 9(10)(a) of the Act Section 9(10)(a) 3AF 5 Statement regarding preliminary expenses incurred by the assessee to be furnished under Section 44(3) of the Act Section 44(3) 3AE 6 Audit Report under section 44(6) / 51(7) of the Act Sections 44(6), 51(7) 3CG 7 Application for approval of scientific research programme under section 45(3)(c) of the Act Section 45(3)(c) 3CH 8 Order of approval of Scientific Research Programme under section 45(3)(c) of the Act Section 45(3)(c) 3CI 9 Receipt of payment for carrying out scientific research under section 45(3)(c) of the Act Section 45(3)(c) 3CJ 10 Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax after approval of scientific research programme Section 45(3)(c) 3CK 11 Application for entering into an agreement with the Department of Scientific and Industrial Research for cooperation in In-house research development facility Section 45(2) 3CL 12 Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company Section 45(2) 3CLA 13 Report from an accountant relating to in-house scientific research and development facility Section 45(2) 3CM 14 Order of approval of in-house research and development facility Section 45(2) 3CF 17 Application for approval of a company or institution under section 45(3)(b) and 45(4)(b) Sections 45(3)(b) 3CN 18 Application for notification of affordable housing project as specified business Section 46 3CS 19 Application for notification of semiconductor wafer fabrication manufacturing unit as specified business Section 46 3C-O 20 Application for approval of agricultural extension project Section 47(1)(a) 3CP 21 Form for notification of agricultural extension project Section 47(1)(a) 3CQ 22 Application for approval of skill development project Section 47(1)(b) 3CR 23 Form for notification of skill development project Section 47(1)(b) 3CE 24 Audit Report Section 59 3C 25 Form of daily case register – 5C 27 Details of amount attributed to capital asset remaining with the specified entity – 62 29 Certificate from amalgamated company regarding production level – 10-IA 30 Certificate of medical authority for disability, autism, cerebral palsy etc. Sections 127 56FF 33 Particulars to be furnished Section 144 10DA 34 Report for deduction in respect of additional employee cost Section 146 10CCF 35 Report for deduction in respect of Offshore Banking Units Section 147(4)(a) 10CCD 36 Certificate for Authors of certain books in receipt of Royalty Income Section 151(5) 10CCE 37 Certificate for Patentees in receipt of royalty income Section 152(5) 10H 38 Certificate of foreign inward remittance – 10E 39 Form for claiming relief Section 157(1) 10-EE 40 Exercise of option Rule 21AAA(1) 10F 41 Information to be provided Section 159(8) 10FA 42 Application for Certificate of residence Sections 159(1) 10FB 43 Certificate of residence Section 159 67 44 Statement of income from a country or specified territory outside India and Foreign Tax Credit – 3CEFA,3CEFB,3CEFC 49 Application for opting for Safe Harbour – 3CEC 50 Application for a pre-filing consultation – 3CED,3CEDA 51 Application for an Advance Pricing Agreement (APA) – 3CEF 52 Annual Compliance Report on Advance Pricing Agreement – 3CEEA 53 Form for filing particulars of past years for calculating relief in tax payable Section 206(1) 34F 55 Application for invoking mutual agreement procedure in agreements with other countries – 3CEAA 56 Information and document to be furnished by constituent entity Section 171(4) 3CEAB 57 Intimation by