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.
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