Income-tax Rules 2026: New Form Numbers (Form 16 → 130, 26AS → 168 and More)
The Income-tax Act, 2025 and the Income-tax Rules, 2026 renumbered almost every tax form from 1 April 2026. Here is the old-to-new mapping for the forms people actually use.
Official portal: Income Tax Department
Indus Tax is a private CA firm, not affiliated with the Government of India. This guide explains the official process; we never ask for your portal password.
Why the form numbers changed
The Income-tax Act, 2025 replaced the Income-tax Act, 1961 from 1 April 2026, and the Income-tax Rules, 2026 came with it. The new rules renumbered almost every form, and the old 'previous year / assessment year' pair is replaced by a single 'tax year'. The purpose of most forms is unchanged — mainly the numbers and section references are new.
Old to new form numbers
The forms most taxpayers and businesses deal with:
| Old form | New form | What it is |
|---|---|---|
| Form 16 | Form 130 | TDS certificate for salary |
| Form 16A | Form 131 | TDS certificate for non-salary payments |
| Form 26AS | Form 168 | Annual tax credit statement |
| Form 24Q | Form 138 | Quarterly TDS statement — salary |
| Form 26Q | Form 140 | Quarterly TDS statement — residents, non-salary |
| Form 27Q | Form 144 | Quarterly TDS statement — non-residents |
| Forms 15G and 15H | Form 121 | Declaration for no TDS (one form for all ages) |
| Forms 3CA, 3CB and 3CD | Form 26 | Tax audit report |
| Forms 15CA and 15CB | Forms 145 and 146 | Foreign remittance information and CA certificate |
| Form 49A | Forms 93 and 94 | PAN application — Indian individuals and entities |
| Form 49AA | Forms 95 and 96 | PAN application — foreign individuals and entities |
Which form applies to you right now
The transition overlaps with the FY 2025-26 filing season:
- Returns and audits for FY 2025-26 (AY 2026-27) relate to income under the 1961 Act, so the portal may still show old form names for those filings
- TDS, TCS and certificates for payments made from 1 April 2026 follow the new rules and form numbers
- Existing PAN, TAN and GSTIN numbers do not change
- If a bank asks for Form 15G or 15H for FY 2026-27, give Form 121 instead
What to do now
A short checklist for individuals and businesses:
- Update payroll and accounting templates to the new form numbers
- Ask your bank or employer which form they now issue, so your records match
- Keep old-form documents for past years — they stay valid for those years
- Cite section numbers of the 2025 Act when replying to notices for tax year 2026-27 onwards
Need expert help applying this to your situation?
Our CA team reviews your numbers and gives you a clear answer — usually within hours.
