New Income Tax Forms 2026: Comparison (Old vs New Forms)
The Government of India has introduced a major overhaul in the income tax system through the Income Tax Act, 2025 and Income Tax Rules, 2026, effective from 1st April 2026.
With the implementation of the Income Tax Rules, 2026, the government has restructured and renumbered income tax forms to simplify compliance and align them with the Income Tax Act, 2025.
This article provides a detailed comparison of new vs old forms, helping professionals, businesses, and taxpayers understand the transition easily.
New Income Tax Forms 2026 – Comparison Table
| Form No. (IT Rules 2026) | Old Form No. (IT Rules 1962) | Description |
|---|---|---|
| Form 1 | 3BB | Monthly statement by stock exchange for client code modifications |
| Form 2 | 5B | Application for notification of zero-coupon bond |
| Form 3 | 5BA | Accountant certificate for zero coupon bond |
| Form 4 | 3CT | Income attributable to assets in India |
| Form 5 | 3AF | Statement of preliminary expenses |
| Form 6 | 3AE | Audit report for preliminary expenses deduction |
| Form 7 | 3CG | Application for scientific research programme |
| Form 8 | 3CH | Approval order for research programme |
| Form 9 | 3CI | Receipt for scientific research payment |
| Form 10 | 3CJ | Report to Chief Commissioner (research programme) |
| Form 11 | 3CK | Application for in-house R&D agreement |
| Form 12 | 3CL | Report by prescribed authority |
| Form 13 | 3CLA | Accountant report for R&D facility |
| Form 14 | 3CM | Approval of in-house R&D facility |
| Form 15 | New | Statement by research institution (donee) |
| Form 16 | New | Donation certificate for research |
| Form 17 | 3CF | Approval of research entities |
| Form 18 | 3CN | Affordable housing project approval |
| Form 19 | 3CS | Semiconductor manufacturing approval |
| Form 20 | 3C-O | Agricultural extension project approval |
| Form 21 | 3CP | Notification of agricultural project |
| Form 22 | 3CQ | Skill development project approval |
| Form 23 | 3CR | Notification of skill development project |
| Form 24 | 3CE | Royalty/FTS audit report (non-resident) |
| Form 25 | 3C | Daily case register |
| Form 26 | 3CA/3CB/3CD | Tax audit report |
| Form 27 | 5C | Capital asset attribution |
| Form 28 | 3CEA | Slump sale capital gains report |
| Form 29 | 62 | Production level certificate (amalgamation) |
| Form 30 | 10-IA | Disability certificate |
| Form 31 | 10BA | Rent deduction declaration |
| Form 32 | New | Audit report (multiple sections) |
| Form 33 | 56FF | SEZ deduction details |
| Form 34 | 10DA | Additional employee cost deduction |
| Form 35 | 10CCF | Offshore banking deduction |
| Form 36 | 10CCD | Royalty income (authors) |
| Form 37 | 10CCE | Royalty income (patentees) |
| Form 38 | 10H | Foreign remittance certificate |
| Form 39 | 10E | Relief on salary arrears |
| Form 40 | 10-EE | Retirement benefit relief option |
| Form 41 | 10F | Information for non-residents |
| Form 42 | 10FA | TRC application |
| Form 43 | 10FB | Tax Residency Certificate |
| Form 44 | 67 | Foreign income & tax credit |
| Form 45 | New | Foreign tax dispute settlement |
| Form 46 | New | ALP option exercise |
| Form 47 | New | Accountant certificate (ALP) |
| Form 48 | 3CEB | Transfer pricing report |
| Form 49 | 3CEFA/B/C | Safe Harbour application |
| Form 50 | 3CEC | Pre-filing consultation |
| Form 51 | 3CED/A | APA application |
| Form 52 | 3CEF | APA compliance report |
| Form 53 | 3CEEA | Tax relief (past years) |
| Form 54 | New | APA renewal |
| Form 55 | 34F | Mutual Agreement Procedure |
| Form 56 | 3CEAA | International group info |
| Form 57 | 3CEAB | Constituent entity intimation |
| Form 58 | 3CEAC | Non-resident parent entity info |
| Form 59 | 3CEAD | Country-by-country report |
| Form 60 | 3CEAE | Group intimation |
| Form 61 | 10FC | Deduction authorization |
| Form 62 | 3CEG | Reference to CIT |
| Form 63 | 3CEH | Return of reference |
| Form 64 | 3CEI | Approving panel reference |
| Form 65 | 3CFA | Patent royalty taxation option |
| Form 66 | 29B | Book profit computation |
| Form 67 | 29C | AMT computation |
| Form 68 | 10-IG | Exempt income statement |
| Form 69 | 10-IH | Specified fund income |
| Form 70 | 10-IK | Offshore banking income |
| Form 71 | 10-IL | Accountant verification |
| Form 72 | 64E | Securitisation trust income |
| Form 73 | 64F | Income distribution to investor |
| Form 74 | 64 | Venture capital income |
| Form 75 | New | VC income to taxpayer |
| Form 76 | 64A | Business trust income |
| Form 77 | 64B | Income to unit holder |
| Form 78 | 64C | Investment fund distribution |
| Form 79 | 64D | Investment fund income |
| Form 80 | 65 | Tonnage tax scheme option |
| Form 81 | 66 | Tonnage tax audit |
| Form 82–84 | 45 series | Search & seizure authorisation |
| Form 93–96 | 49A/49AA | PAN application forms |
| Form 99 | 35 | Appeal to CIT(A) |
| Form 103 | 7 | Notice of demand |
| Form 115–116 | 36/36A | ITAT appeal forms |
| Form 121 | 15G/15H | TDS non-deduction declaration |
| Form 122–124 | 12B/12BA/12BB | Salary & deduction details |
| Form 130 | 16 | TDS certificate (salary) |
| Form 131 | 16A | TDS certificate (others) |
| Form 137 | 24G | TDS/TCS Book Adjustment Statement |
| Form 138 | 24Q | Quarterly Salary TDS Return |
| Form 140 | 26Q | Quarterly Non-Salary TDS Return |
| Form 141 | 26QB, 26QC, 26QD & 26QE | Challan-cum-Statement of deduction of tax |
| Form 144 | 27Q | Quarterly Non -Salary TDS Return for NR |
| Form 145 | 15CA | Information to be furnished for payments to a non-resident |
| Form 146 | 15CB | Certificate of an accountant for payments to a non-resident |
| Form 147 | 15CC | Quarterly Statement by Authorized Dealer |
| Form 148 | 15CD | Quarterly Statement by IFSC |
| Form 165 | 61A | SFT reporting |
| Form 168 | 26AS | Annual Tax Statement |
| Form 167 | New | Crypto transaction reporting |
| Form 169 | New | Application for registration as a valuer |
Key Highlights of New Forms
- Complete renumbering of forms (1 to 190)
- Multiple new forms introduced (audit, crypto, APA, ALP, etc.)
- Merging of old forms for simplification
- Increased focus on digital compliance & transparency
- Alignment with Income Tax Act, 2025
Important Changes to Note
1. Replacement of Popular Forms
- Form 16 → Form 130
- Form 15G/15H → Form 121
2. New Reporting Areas Introduced
- Crypto transactions
- Transfer pricing automation
- Foreign tax dispute handling
- APA & ALP frameworks
3. Increased Compliance
- More structured reporting
- Better audit trails
- Improved data matching
Conclusion
The Income Tax Forms 2026 represent a major structural reform in India’s tax compliance system. While the renumbering may initially seem complex, it ultimately brings:
- Better clarity
- Simplified compliance
- Improved transparency
Taxpayers and professionals should familiarise themselves with the new form numbers and purposes to ensure smooth filing and avoid errors.
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