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 designated constituent entity of international group	Section 171(4)
3CEAC	58	Intimation by constituent entity of international group (parent not resident in India)	Section 511(1)
3CEAD	59	Report by parent/alternate reporting entity of international group	Sections 511(2)
3CEAE	60	Intimation on behalf of international group	Section 511(5)
10FC	61	Authorisation for claiming deduction in respect of payment to financial institution in notified jurisdiction	–
3CEG	62	Reference to Commissioner of Income-tax by Assessing Officer	Section 274(1)
3CEH	63	Returning the reference made under section 274	Section 274
3CEI	64	Reference to Approving Panel and satisfaction recording by Commissioner	Section 274(4)
3CFA	65	Opting for taxation of income by way of royalty in respect of patent	–
10-IG	68	Statement of exempt income under Schedule VI	Schedule VI
10-IH	69	Statement of income of Specified fund eligible for concessional taxation	Section 210(2)
10-IK	70	Annual Statement of exempt income and concessional income for offshore banking unit	–
10-IL	71	Verification by an Accountant	Rule 142
64E	72	Statement of income paid/credited by securitization trust	Section 221
64F	73	Statement of income distributed by securitisation trust to investor	Section 221
64	74	Statement of income paid/credited by Venture Capital Company/Fund	Section 222
64A	76	Statement of income paid/credited by business trust	Section 223
64B	77	Statement of income distributed by business trust to unit holder	Section 223
64C	78	Statement of income distributed by investment fund to unit holder	Section 224
64D	79	Statement of income paid/credited by investment fund	Section 224
65	80	Application for exercising/renewing option for tonnage tax scheme	Sections 231(1)
66	81	Audit Report	Section 232(21)
45	82	Warrant of authorisation	Section 247
45A	83	Warrant of authorisation	Section 247(2)
45B	84	Warrant of authorisation	Section 247(3)
6C	85	Application under section 247(5)/247(9)	Sections 247(5)
45C	86	Warrant of authorisation	Section 248(1)
45D	87	Information to be furnished to income-tax authority	Section 254
46	88	Application for information	Section 258(2)(a)
47	89	Furnishing information	Section 258(2)
48	90	Intimation of non-availability of information	Section 258(2)(a)
49	91	Refusal to supply information	Section 258(2)(a)
49BA	92	Quarterly statement by specified fund/stock broker for non-resident	Rule 114AAB
49A	93	Application for allotment of PAN (Individual citizen of India)	–
49A	94	Application for allotment of PAN (Indian Company/Entity)	–
49AA	95	Application for allotment of PAN (Individual non-citizen)	–
49AA	96	Application for allotment of PAN (Entity incorporated outside India)	–
60	97	Declaration by person without PAN entering specified transaction	Rule 158
61	98	Statement containing particulars of declaration received	–
35	99	Appeal to Joint Commissioner (Appeals) or Commissioner of Income-tax (Appeals)	–
6B	100	Audit report	Section 268(5)(i)
6D	101	Inventory Valuation report	Section 268(5)
71	102	Application for credit of tax deduction at source	Section 288(1)
7	103	Notice of demand	Section 289
10A	104	Application for provisional registration or approval	–
10AB	105	Application for registration of non-profit organisation or approval for deduction	Sections 332
10AC	106	Order for provisional registration or approval / rejection	Section 332
10AD	107	Order for grant of registration or approval / rejection / cancellation	Sections 332
9A	108	Exercise of option in respect of amount applied for charitable/religious purposes	Section 341(7)
10	109	Statement of accumulation or setting apart of income	Section 342(1)
10B,10BB	112	Audit report in case of registered non-profit organisation	Section 348
10BD	113	Statement or Correction Statement to be filed by Donee	Section 354(1)
10BE	114	Certificate of donation	Section 354(1)(g)
36	115	Form of appeal to Income-tax Appellate Tribunal	–
36A	116	Memorandum of cross-objections to Appellate Tribunal	–
8	117	Declaration of identical question of law pending before High Court/Supreme Court	Section 375(1)
8A	118	Application under section 376 in High Court or ITAT	Section 376
34BC	119	Application to Dispute Resolution Committee	–
34C,34D,34DA,34E,34EA	120	Application for obtaining advance ruling	Section 383(1)
15G,15H	121	Declaration for receipt of certain incomes without deduction of tax	Section 393(6)
12B,12BAA	122	Form for furnishing details of income	Section 392(4)(a)
12BBA	125	Declaration by Specified Senior Citizen	Section 393(1)
15C,15D	126	Application for certificate for receipt of certain sums without deduction of tax	Section 395(1)
27C	127	Declaration by buyer for obtaining goods without collection of tax	Section 394(2)
13	128	Application for certificate for lower/nil deduction or collection of tax	Sections 395(1)
15E	129	Application for certificate for determination of proportion of sum payable to non-resident	Sections 395(2)
16	130	Certificate for tax deducted at source on salary/pension/interest income of senior citizen	Sections 392
27D	133	Certificate for tax collected at source	Section 395(4)
24G	137	TDS/TCS Book Adjustment Statement	–
26B	139	Form to be filed by deductor claiming refund of sum paid	Chapter XIX
26QF	142	Quarterly statement of tax deposited on transfer of virtual digital asset	Section 393(1)
15CC	147	Quarterly statement by authorised dealer on remittances	–
15CD	148	Quarterly statement by IFSC unit on remittances	Section 147(1)(b)
26A	149	Form for furnishing accountant certificate	Section 398(2)
28	151	Notice of demand for payment of advance tax	Sections 407(2)
28A	152	Intimation to Assessing Officer regarding notice of demand for advance tax	Section 407(8)
57	153	Certificate	Sections 413
30A	154	Undertaking to be furnished	Section 420(1)
30B	155	No Objection Certificate for person not domiciled in India	Section 420(1)
30C	156	Furnishing details	Section 420(3)
31	158	Application for Certificate	Section 420(5)
33	159	Clearance Certificate	Section 420(5)
29D	160	Application for refund of tax deducted	Section 434
68	161	Application	Section 440(2)
49C	162	Annual Statement	Section 505
49D	163	Information and Documents to be furnished by Indian concern	Section 506
52A	164	Statement by person carrying on production of film or specified activity	Section 507
61A	165	Statement of Specified Financial Transactions	Section 508(1)
61B	166	Statement of Reportable Account	Section 508(1)
39	171	Application for registration as authorised income-tax practitioner	–
3CEJA	172	Report from accountant regarding eligible investment fund	Section 9(12)
3CEK	173	Statement by eligible investment fund to Assessing Officer	Section 9(12)
10BBA	174	Application for notification (Pension Fund)	Schedule V
10BBB	175	Intimation by Pension Fund of investment	Schedule V
10BBC	176	Certificate of accountant for Pension Fund compliance	Schedule V
10BBD	177	Statement of eligible investment received	–
10-II	178	Statement of exempt income	Schedule VI
10-IJ	179	Certificate by accountant	Schedule VI
9	180	Application for approval to a fund	Schedule VII
10BC	181	Audit report in case of electoral trust	Rule SVIII.R17CA(12)
3AC	182	Audit Report	Schedule IX
3AD	183	Audit Report	Schedule X
40A,40B	184	Nomination/modifying nominations for Provident/Gratuity Fund	–
41	185	Maintaining accounts of subscribers to recognised provident fund	–
40C	186	Application for recognition of recognised provident fund	–
42,43,44	187	Appeal against refusal/withdrawal of recognition/approval from Provident/Superannuation/Gratuity Fund	–
59	189	Guidelines for approval under Schedule XV	Schedule XV
59A	190	Application for approval of mutual funds	Schedule XV

New forms introduced in 2026:

Form No. (2026)	Description	Section of Act/Rule
15	Statement to be filed by research association, university, college or other institution or company under section 45(4)(a)	Section 45(4)(a)
16	Certificate of donation under section 45(4)(a)	Section 45(4)(a)
32	Audit report under sections 46, 138, 139, 140(8), 141, 142, 143, 144	Sections 46
45	Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed	–
46	Exercise of option for determination of arm’s length price (ALP)	Section 166(9)
47	Certificate of accountant	Section 166
54	Application for Renewal of an Advance Pricing Agreement (APA)	–
75	Statement of income distributed by Venture Capital Company/Fund to liable person	Section 222
110	Application for change of purpose of accumulation or setting apart of income	Section 342(5)
111	Order on request for change of purpose of accumulation or setting apart of income	Section 342(6)
136	Application for allotment of Accounts Office Identification Number (AIN)	–
157	Certificate	Section 420(4)
167	Statement	Section 509
169	Application for registration as Valuer	–
170	Report of valuation of Asset	–
188	Application for Approval for Superannuation Fund/Gratuity Fund	–

Conclusion:

The renumbering and introduction of forms under the Income Tax Act, 2026 is more than a cosmetic change, it requires updated compliance mapping, system configuration changes, and careful cross-referencing with the relevant sections of the new law. Professionals and taxpayers must update internal compliance checklists, ERP systems, tax software, and filing references to avoid errors arising from reliance on outdated form numbers. Early familiarisation with the revised form structure will ensure smooth statutory compliance, prevent notices or technical rejections, and enable an efficient transition to the new Income Tax framework.

For help with the new audit report and form numbers, see our audit and assurance services in Pune.

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