{"id":2006,"date":"2026-04-10T20:08:17","date_gmt":"2026-04-10T14:38:17","guid":{"rendered":"https:\/\/vizttax.com\/insights\/?p=2006"},"modified":"2026-04-10T20:15:14","modified_gmt":"2026-04-10T14:45:14","slug":"new-income-tax-forms-2026-old-vs-new-forms","status":"publish","type":"post","link":"https:\/\/vizttax.com\/insights\/new-income-tax-forms-2026-old-vs-new-forms\/","title":{"rendered":"New Income Tax Forms 2026 Comparison – Old vs New Forms"},"content":{"rendered":"\t\t
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New Income Tax Forms 2026: Comparison (Old vs New Forms)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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The Government of India has introduced a major overhaul in the income tax system<\/strong> through the Income Tax Act, 2025 and Income Tax Rules, 2026<\/strong>, effective from 1st April 2026<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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With the implementation of the Income Tax Rules, 2026<\/strong><\/a>, the government has restructured and renumbered income tax forms<\/strong> to simplify compliance and align them with the Income Tax Act, 2025.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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This article provides a detailed comparison of new vs old forms<\/strong>, helping professionals, businesses, and taxpayers understand the transition easily.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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New Income Tax Forms 2026 \u2013 Comparison Table<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Form No. (IT Rules 2026)<\/th>Old Form No. (IT Rules 1962)<\/th>Description<\/th>\n<\/tr>\n<\/thead>\n
Form 1<\/td>3BB<\/td>Monthly statement by stock exchange for client code modifications<\/td>\n<\/tr>\n
Form 2<\/td>5B<\/td>Application for notification of zero-coupon bond<\/td>\n<\/tr>\n
Form 3<\/td>5BA<\/td>Accountant certificate for zero coupon bond<\/td>\n<\/tr>\n
Form 4<\/td>3CT<\/td>Income attributable to assets in India<\/td>\n<\/tr>\n
Form 5<\/td>3AF<\/td>Statement of preliminary expenses<\/td>\n<\/tr>\n
Form 6<\/td>3AE<\/td>Audit report for preliminary expenses deduction<\/td>\n<\/tr>\n
Form 7<\/td>3CG<\/td>Application for scientific research programme<\/td>\n<\/tr>\n
Form 8<\/td>3CH<\/td>Approval order for research programme<\/td>\n<\/tr>\n
Form 9<\/td>3CI<\/td>Receipt for scientific research payment<\/td>\n<\/tr>\n
Form 10<\/td>3CJ<\/td>Report to Chief Commissioner (research programme)<\/td>\n<\/tr>\n
Form 11<\/td>3CK<\/td>Application for in-house R&D agreement<\/td>\n<\/tr>\n
Form 12<\/td>3CL<\/td>Report by prescribed authority<\/td>\n<\/tr>\n
Form 13<\/td>3CLA<\/td>Accountant report for R&D facility<\/td>\n<\/tr>\n
Form 14<\/td>3CM<\/td>Approval of in-house R&D facility<\/td>\n<\/tr>\n
Form 15<\/td>New<\/td>Statement by research institution (donee)<\/td>\n<\/tr>\n
Form 16<\/td>New<\/td>Donation certificate for research<\/td>\n<\/tr>\n
Form 17<\/td>3CF<\/td>Approval of research entities<\/td>\n<\/tr>\n
Form 18<\/td>3CN<\/td>Affordable housing project approval<\/td>\n<\/tr>\n
Form 19<\/td>3CS<\/td>Semiconductor manufacturing approval<\/td>\n<\/tr>\n
Form 20<\/td>3C-O<\/td>Agricultural extension project approval<\/td>\n<\/tr>\n
Form 21<\/td>3CP<\/td>Notification of agricultural project<\/td>\n<\/tr>\n
Form 22<\/td>3CQ<\/td>Skill development project approval<\/td>\n<\/tr>\n
Form 23<\/td>3CR<\/td>Notification of skill development project<\/td>\n<\/tr>\n
Form 24<\/td>3CE<\/td>Royalty\/FTS audit report (non-resident)<\/td>\n<\/tr>\n
Form 25<\/td>3C<\/td>Daily case register<\/td>\n<\/tr>\n
Form 26<\/td>3CA\/3CB\/3CD<\/td>Tax audit report<\/td>\n<\/tr>\n
Form 27<\/td>5C<\/td>Capital asset attribution<\/td>\n<\/tr>\n
Form 28<\/td>3CEA<\/td>Slump sale capital gains report<\/td>\n<\/tr>\n
Form 29<\/td>62<\/td>Production level certificate (amalgamation)<\/td>\n<\/tr>\n
Form 30<\/td>10-IA<\/td>Disability certificate<\/td>\n<\/tr>\n
Form 31<\/td>10BA<\/td>Rent deduction declaration<\/td>\n<\/tr>\n
Form 32<\/td>New<\/td>Audit report (multiple sections)<\/td>\n<\/tr>\n
Form 33<\/td>56FF<\/td>SEZ deduction details<\/td>\n<\/tr>\n
Form 34<\/td>10DA<\/td>Additional employee cost deduction<\/td>\n<\/tr>\n
Form 35<\/td>10CCF<\/td>Offshore banking deduction<\/td>\n<\/tr>\n
Form 36<\/td>10CCD<\/td>Royalty income (authors)<\/td>\n<\/tr>\n
Form 37<\/td>10CCE<\/td>Royalty income (patentees)<\/td>\n<\/tr>\n
Form 38<\/td>10H<\/td>Foreign remittance certificate<\/td>\n<\/tr>\n
Form 39<\/td>10E<\/td>Relief on salary arrears<\/td>\n<\/tr>\n
Form 40<\/td>10-EE<\/td>Retirement benefit relief option<\/td>\n<\/tr>\n
Form 41<\/td>10F<\/td>Information for non-residents<\/td>\n<\/tr>\n
Form 42<\/td>10FA<\/td>TRC application<\/td>\n<\/tr>\n
Form 43<\/td>10FB<\/td>Tax Residency Certificate<\/td>\n<\/tr>\n
Form 44<\/td>67<\/td>Foreign income & tax credit<\/td>\n<\/tr>\n
Form 45<\/td>New<\/td>Foreign tax dispute settlement<\/td>\n<\/tr>\n
Form 46<\/td>New<\/td>ALP option exercise<\/td>\n<\/tr>\n
Form 47<\/td>New<\/td>Accountant certificate (ALP)<\/td>\n<\/tr>\n
Form 48<\/td>3CEB<\/td>Transfer pricing report<\/td>\n<\/tr>\n
Form 49<\/td>3CEFA\/B\/C<\/td>Safe Harbour application<\/td>\n<\/tr>\n
Form 50<\/td>3CEC<\/td>Pre-filing consultation<\/td>\n<\/tr>\n
Form 51<\/td>3CED\/A<\/td>APA application<\/td>\n<\/tr>\n
Form 52<\/td>3CEF<\/td>APA compliance report<\/td>\n<\/tr>\n
Form 53<\/td>3CEEA<\/td>Tax relief (past years)<\/td>\n<\/tr>\n
Form 54<\/td>New<\/td>APA renewal<\/td>\n<\/tr>\n
Form 55<\/td>34F<\/td>Mutual Agreement Procedure<\/td>\n<\/tr>\n
Form 56<\/td>3CEAA<\/td>International group info<\/td>\n<\/tr>\n
Form 57<\/td>3CEAB<\/td>Constituent entity intimation<\/td>\n<\/tr>\n
Form 58<\/td>3CEAC<\/td>Non-resident parent entity info<\/td>\n<\/tr>\n
Form 59<\/td>3CEAD<\/td>Country-by-country report<\/td>\n<\/tr>\n
Form 60<\/td>3CEAE<\/td>Group intimation<\/td>\n<\/tr>\n
Form 61<\/td>10FC<\/td>Deduction authorization<\/td>\n<\/tr>\n
Form 62<\/td>3CEG<\/td>Reference to CIT<\/td>\n<\/tr>\n
Form 63<\/td>3CEH<\/td>Return of reference<\/td>\n<\/tr>\n
Form 64<\/td>3CEI<\/td>Approving panel reference<\/td>\n<\/tr>\n
Form 65<\/td>3CFA<\/td>Patent royalty taxation option<\/td>\n<\/tr>\n
Form 66<\/td>29B<\/td>Book profit computation<\/td>\n<\/tr>\n
Form 67<\/td>29C<\/td>AMT computation<\/td>\n<\/tr>\n
Form 68<\/td>10-IG<\/td>Exempt income statement<\/td>\n<\/tr>\n
Form 69<\/td>10-IH<\/td>Specified fund income<\/td>\n<\/tr>\n
Form 70<\/td>10-IK<\/td>Offshore banking income<\/td>\n<\/tr>\n
Form 71<\/td>10-IL<\/td>Accountant verification<\/td>\n<\/tr>\n
Form 72<\/td>64E<\/td>Securitisation trust income<\/td>\n<\/tr>\n
Form 73<\/td>64F<\/td>Income distribution to investor<\/td>\n<\/tr>\n
Form 74<\/td>64<\/td>Venture capital income<\/td>\n<\/tr>\n
Form 75<\/td>New<\/td>VC income to taxpayer<\/td>\n<\/tr>\n
Form 76<\/td>64A<\/td>Business trust income<\/td>\n<\/tr>\n
Form 77<\/td>64B<\/td>Income to unit holder<\/td>\n<\/tr>\n
Form 78<\/td>64C<\/td>Investment fund distribution<\/td>\n<\/tr>\n
Form 79<\/td>64D<\/td>Investment fund income<\/td>\n<\/tr>\n
Form 80<\/td>65<\/td>Tonnage tax scheme option<\/td>\n<\/tr>\n
Form 81<\/td>66<\/td>Tonnage tax audit<\/td>\n<\/tr>\n
Form 82\u201384<\/td>45 series<\/td>Search & seizure authorisation<\/td>\n<\/tr>\n
Form 93\u201396<\/td>49A\/49AA<\/td>PAN application forms<\/td>\n<\/tr>\n
Form 99<\/td>35<\/td>Appeal to CIT(A)<\/td>\n<\/tr>\n
Form 103<\/td>7<\/td>Notice of demand<\/td>\n<\/tr>\n
Form 115\u2013116<\/td>36\/36A<\/td>ITAT appeal forms<\/td>\n<\/tr>\n
Form 121<\/td>15G\/15H<\/td>TDS non-deduction declaration<\/td>\n<\/tr>\n
Form 122\u2013124<\/td>12B\/12BA\/12BB<\/td>Salary & deduction details<\/td>\n<\/tr>\n
Form 130<\/td>16<\/td>TDS certificate (salary)<\/td>\n<\/tr>\n
Form 131<\/td>16A<\/td>TDS certificate (others)<\/td>\n<\/tr>\n
Form 137<\/td>24G<\/td>TDS\/TCS Book Adjustment Statement<\/td>\n<\/tr>\n
Form 138<\/td>24Q<\/td>Quarterly Salary TDS Return<\/td>\n<\/tr>\n
Form 140<\/td>26Q<\/td>Quarterly Non-Salary TDS Return<\/td>\n<\/tr>\n
Form 141<\/td>26QB, 26QC, 26QD & 26QE<\/td>Challan-cum-Statement of deduction of tax<\/td>\n<\/tr>\n
Form 144<\/td>27Q<\/td>Quarterly Non -Salary TDS Return for NR<\/td>\n<\/tr>\n
Form 145<\/td>15CA<\/td>Information to be furnished for payments to a non-resident<\/td>\n<\/tr>\n
Form 146<\/td>15CB<\/td>Certificate of an accountant for payments to a non-resident<\/td>\n<\/tr>\n
Form 147<\/td>15CC<\/td>Quarterly Statement by Authorized Dealer<\/td>\n<\/tr>\n
Form 148<\/td>15CD<\/td>Quarterly Statement by IFSC<\/td>\n<\/tr>\n
Form 165<\/td>61A<\/td>SFT reporting<\/td>\n<\/tr>\n
Form 168<\/td>26AS<\/td>Annual Tax Statement<\/td>\n<\/tr>\n
Form 167<\/td>New<\/td>Crypto transaction reporting<\/td>\n<\/tr>\n
Form 169<\/td>New<\/td>Application for registration as a valuer<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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Key Highlights of New Forms<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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