Last Updated on April 11, 2026
The Central Board of Direct Taxes (CBDT) has revamped the design and numbering of the income tax forms to be used from 1 April 2026, i.e. Tax Year 2026-27 and forward, based on the enactment of the Income Tax Act, 2025, and the accompanying Income-Tax Rules, 2026.
The new forms will replace the previous Income Tax Rules, 1962 forms, which are used for new assessments, notices, TDS-TCS filings, declarations and compliance-related submissions for the years before 1 April 2026, when the Income Tax Act, 2025, will be deemed to have been enacted.
Why are the forms being revamped?
In total, there are over 399 existing forms from Rules, 1962, that will be combined into a new series. The CBDT’s rationale for this change includes:
Easier compliance because the form number will now maintain consistency with the Income Tax Act, 2025, the structure of the income tax law.
Standardised formats for reporting TDS-TCS, audit reports, PAN-TAN-AIN, exemption-related statements and international tax documents.
New Income Tax Forms under Income Tax Rules, 2026
The following table provides a summary list of the most significant new Forms as approved under the 2026 Income Tax Rules.
| New Form No. (IT Rules 2026) | Old Form No. (IT Rules 1962) | Description / Purpose |
| Form No. 1 | 3BB | Monthly statement by the stock exchange for transactions where client codes were modified. |
| Form No. 2 | 5B | Application for notification of a zero‑coupon bond under Section 2(112). |
| Form No. 3 | 5BA | Accountant’s certificate for the entity issuing a zero‑coupon bond under Rule 7. |
| Form No. 4 | 3CT | Income attributable to assets located in India -Section 9(10)(a). |
| Form No. 5 | 3AF | Statement of preliminary expenses under Section 44(3). |
| Form No. 6 | 3AE | Audit report for deduction of preliminary or mineral‑prospecting expenses. |
| Form No. 7 | 3CG | Application for approval of scientific research programme. |
| Form No. 8 | 3CH | Order of approval of the scientific research programme. |
| Form No. 9 | 3CI | Receipt of payment for scientific research. |
| Form No. 10 | 3CJ | Report by the prescribed authority to the Chief Commissioner after approval of the research programme. |
| Form No. 11 | 3CK | Application for R&D co‑operation agreement with DSIR. |
| Form No. 12 | 3CL | Annual report on co‑operation with DSIR. |
| Form No. 13 | 3CLA | Accountant’s report on in‑house R&D facility. |
| Form No. 14 | 3CM | Order of approval of the in‑house R&D facility. |
| Form No. 15 | New form | Statement by research association, university, etc., under Section 45(4)(a). |
| Form No. 16 | New form | Certificate of donation to research association/university under Section 45(4)(a). |
| Form No. 17 | 3CF | Application for approval of the company/association under Section 45 sub‑clauses. |
| Form No. 18 | 3CN | Application for notification of an affordable‑housing project as a specified business. |
| Form No. 19 | 3CS | Application for notification of semiconductor‑wafer‑fab unit as a specified business. |
| Form No. 20 | 3C‑O | Application for approval of agricultural extension project. |
| Form No. 21 | 3CP | Form for notification of agricultural extension project. |
| Form No. 22 | 3CQ | Application for approval of skill‑development project. |
| Form No. 23 | 3CR | Form for notification of skill‑development project. |
| Form No. 24 | 3CE | Accountant’s report on royalty/FTS for non‑residents (non‑company or foreign company). |
| Form No. 25 | 3C | Daily register. |
| Form No. 26 | 3CA, 3CB, 3CD | Audit report and statement of particulars under Section 63. |
| Form No. 27 | 5C | Particulars of the capital‑asset amount remaining with the specified entity. |
| Form No. 28 | 3CEA | Accountant’s report on capital gains in case of slump sale. |
| Form No. 29 | 62 | Certificate on the prescribed production level for the amalgamating company. |
| Form No. 30 | 10‑IA | Certificate by a medical authority for “person with disability”, “severe disability”, “autism”, etc. |
| Form No. 31 | 10BA | Declaration by assessee for deduction of rent paid. |
| Form No. 32 | New form | Multi‑purpose audit report under Sections 46, 138-144. |
| Form No. 33 | 56FF | Particulars for SEZ units claiming deduction under Section 144. |
| Form No. 34 | 10DA | Report for deduction of additional employee cost. |
| Form No. 35 | 10CCF | Report for OBU/IFSC‑unit income under Section 147(4)(a). |
| Form No. 36 | 10CCD | Certificate for authors’ royalty Section 151(5). |
| Form No. 37 | 10CCE | Certificate for patentees’ royalty Section 152(5). |
| Form No. 38 | 10H | Certificate of foreign inward remittance. |
| Form No. 39 | 10E | Application for relief under Section 157(1) (additional salary, gratuity, retrenchment compensation, etc.). |
| Form No. 40 | 10‑EE | Option for relief from taxation of a foreign‑country retirement‑benefit account. |
| Form No. 41 | 10F | Information under Section 159(8). |
| Form No. 42 | 10FA | Application for residence certificate for tax‑treaty purposes. |
| Form No. 43 | 10FB | Residence certificate for treaty purposes. |
| Form No. 44 | 67 | Statement of foreign‑source income and foreign‑tax credit. |
| Form No. 45 | New form | Intimation of settlement of a foreign tax dispute where the credit was not earlier claimed. |
| Form No. 46 | New form | Exercise of option for arm-length price (ALP) determination. |
| Form No. 47 | New form | Accountant’s certificate under Section 166 (ALP). |
| Form No. 48 | 3CEB | Accountant’s report on international / specified domestic transactions. |
| Form No. 49 | 3CEFA, 3CEFB, 3CEFC | Application for Safe‑Harbour option. |
| Form No. 50 | 3CEC | Application for pre‑filing consultation. |
| Form No. 51 | 3CED, 3CEDA | Application for Advance Pricing Agreement (APA). |
| Form No. 52 | 3CEF | Annual APA compliance report. |
| Form No. 53 | 3CEEA | Past‑year particulars for relief under Section 206(1). |
| Form No. 54 | New form | Application for renewal of APA. |
| Form No. 55 | 34F | Application by a resident for invoking the mutual‑agreement procedure under the tax treaty. |
| Form No. 56 | 3CEAA | Information & documents from constituent entity under Section 171(4). |
| Form No. 57 | 3CEAB | Intimation by the designated constituent entity (India‑resident) for Section 171(4). |
| Form No. 58 | 3CEAC | Intimation by constituent entity where parent is non‑resident – Section 511(1). |
| Form No. 59 | 3CEAD | Report by parent/alternate reporting entity under Section 511(2)/(4). |
| Form No. 60 | 3CEAE | Intimation on behalf of the international group Section 511(5). |
| Form No. 61 | 10FC | Authorisation for deduction of payment to the FIU‑located institution in the notified jurisdiction. |
| Form No. 62 | 3CEG | Reference to the Commissioner by the Assessing Officer under Section 274(1). |
| Form No. 63 | 3CEH | Return of reference made under Section 274. |
| Form No. 64 | 3CEI | Reference to Approving Panel under section 274(4). |
| Form No. 65 | 3CFA | Opting for taxation of patent‑royalty income. |
| Form No. 66 | 29B | Report on computation of book profit under Section 206(1). |
| Form No. 67 | 29C | Report on adjusted total income and alternative minimum tax. |
| Form No. 68 | 10‑IG | Statement of exempt income (Schedule VI, Sl. Nos. 1-4). |
| Form No. 69 | 10‑IH | Statement of income of the specified fund eligible for concessional tax. |
| Form No. 70 | 10‑IK | Annual statement of exempt / concessional‑rate income for the OBU investment division. |
| Form No. 71 | 10‑IL | Accountant’s verification for exempt income of specified fund (OBU‑investment division). |
| Form No. 72 | 64E | Income‑payment statement by securitisation trust to investors. |
| Form No. 73 | 64F | Distribution‑income statement by the securitisation trust to investors. |
| Form No. 74 | 64 | Income‑payment statement by venture‑capital company/fund. |
| Form No. 75 | New form | Income‑payment statement by VCF to the person liable to tax. |
| Form No. 76 | 64A | Income‑payment statement by business trust. |
| Form No. 77 | 64B | Income‑distribution statement by business trust to unit‑holders. |
| Form No. 78 | 64C | Income‑distribution statement by investment fund to unit‑holders. |
| Form No. 79 | 64D | Income‑payment statement by investment fund. |
| Form No. 80 | 65 | Application for tonnage‑tax scheme option/renewal. |
| Form No. 81 | 66 | Audit report under Section 232(21) for tonnage tax. |
| Form No. 82 | 45 | Warrant of authorisation under Section 247. |
| Form No. 83 | 45A | Warrant of authorisation under Section 247(2). |
| Form No. 84 | 45B | Warrant of authorisation under Section 247(3). |
| Form No. 85 | 6C | Application under Section 247(5)/(9). |
| Form No. 86 | 45C | Warrant of authorisation under Section 248(1). |
| Form No. 87 | 45D | Information to income tax authority under Section 254. |
| Form No. 88 | 46 | Application for information under Section 258(2)(a). |
| Form No. 89 | 47 | Form for furnishing information under Section 258(2). |
| Form No. 90 | 48 | Refusal to supply information under Section 258(2)(a). |
| Form No. 91 | 49 | Refusal to supply information (alternative form under Section 258(2)(a)). |
| Form No. 92 | 49BA | Quarterly statement by specified fund/stock broker for non‑resident (Rule 157). |
| Form No. 93 | 49A | PAN application (general). |
| Form No. 94 | 49A | PAN application (Indian company / India‑incorporated / India‑based entity). |
| Form No. 95 | 49AA | PAN application (individual not an Indian citizen). |
| Form No. 96 | 49AA | PAN application (entity outside India). |
| Form No. 97 | 60 | Declaration for non‑PAN holder entering specified transactions (Rule 159). |
| Form No. 98 | 61 | Statement of Form‑97 declarations received. |
| Form No. 99 | 35 | Appeal to the Joint / Commissioner of Income‑tax (Appeals). |
| Form No. 100 | 6B | Audit report under Section 268(5). |
| Form No. 101 | 6D | Inventory valuation report under Section 268(5). |
| Form No. 102 | 71 | Application for credit of TDS under Section 288(1), Sl. No. 11. |
| Form No. 103 | 103 | Notice of demand under Section 289. |
| Form No. 104 | 10A | Application for provisional registration / provisional approval. |
| Form No. 105 | 10AB | Application for NPO registration/approval. |
| Form No. 106 | 10AC | Order for provisional registration under section 332 or provisional approval under section 354; Rejection of application |
| Form No. 107 | 10AD | Order for grant of registration under section 332 or approval under section 354 or rejection of application or cancellation of registration or approval granted |
| Form No. 108 | 9A | Exercise of option under Section 341(7) in respect of the amount applied for charitable or religious purposes |
| Form No. 109 | 10 | Statement of accumulation or setting‑apart of income under Section 342(1). |
| Form No. 110 | New form | Application for change of purpose of accumulated or set‑apart income under Section 342(5). |
| Form No. 111 | New form | Order on request for change of purpose of accumulation/setting‑apart under Section 342(6). |
| Form No. 112 | 10B & 10BB | Audit report for registered non‑profit organisation (NPO) under Section 348. |
| Form No. 113 | 10BD | Correction Statement to be filed by Donee under Section 354(1). |
| Form No. 114 | 10BE | Certificate of donation under Section 354(1)(g). |
| Form No. 115 | 36 | Appeal to the Appellate Tribunal. |
| Form No. 116 | 36A | Memorandum of cross-objections to the Appellate Tribunal. |
| Form No. 117 | 8 | Declaration under section 375(1) of the Act to be made by an assessee claiming that an identical question of law is pending before the High Court or the Supreme Court. |
| Form No. 118 | 8A | In the High Court of _______ or Income-tax Appellate Tribunal _______. |
| Form No. 119 | 34BC | Application to the Dispute Resolution Committee under Section 379. |
| Form No. 120 | 34C,34D,34DA,34E and 34EA | Form of application for obtaining an advance ruling Section 383(1). |
| Form No. 121 | 15G, 15H. | Declaration under Section 393(6) for receipt of certain incomes without deduction of tax. |
| Form No. 122 | 12B and 12BAA | Details of income under Section 392(4)(a) for the purposes of making a deduction where income is chargeable under the head “Salaries”. |
| Form No. 123 | 12BA | Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof. |
| Form No. 124 | 12BB | Statement showing particulars of claims by an employee for deduction of tax under Section 392(5)(b). |
| Form No. 125 | 12BBA | Declaration to be furnished by the Specified Senior Citizen for deduction of tax under Section 393(1). |
| Form No. 126 | 15C, 15D | Application by a person specified in Rule 209 for a certificate under Section 395(1), for receipt of certain sums without deduction of tax. |
| Form No. 127 | 27C | A declaration under Section 394(2) is to be made by a buyer for obtaining goods without the collection of tax. |
| Form No. 128 | 13 | Application for issuance of certificate for lower or nil deduction of income-tax under section 395(1) and lower collection of income-tax under section 395(3). |
| Form No. 129 | 15E | Application by a person for a certificate under Section 395(2) and 400(3) for determination of appropriate proportion of sum (other than salary) payable to a non-resident, chargeable to tax in case of the recipient. |
| Form No. 130 | 16 | Certificate under section 395 for tax deducted at source on salary paid to an employee under section 392 or pension or interest income of a specified senior citizen. |
| Form No. 131 | 16A | Certificate for tax deducted at source other than on salary paid to an employee or pension or interest income of a specified senior citizen |
| Form No. 132 | 16B, 16C, 16D, 16E | Certificate for tax deducted at source. |
| Form No. 133 | 27D | Certificate for tax collected at source. |
| Form No. 134 | 49B(1) | Form for application for allotment of Tax Deduction and Collection Account Number [TAN] . |
| Form No. 135 | 49B(2) | Form for application for allotment of Tax Deduction and Collection Account Number [TAN] . |
| Form No. 136 | New Form | Application for allotment of Accounts Office Identification Number (AIN). |
| Form No. 137 | 24G | TDS/TCS Book Adjustment Statement. |
| Form No. 138 | 24Q | Quarterly statement of deduction of tax under in respect of salary paid to employee, or income of specified senior citizen . |
| Form No. 139 | 26B | Form to be filed by the deductor, if he claims refund of sum paid under Chapter XIX of the Act. |
| Form No. 140 | 26Q | Quarterly statement of deduction of tax under Section 397(3)(b) in respect of payments made other than salary for the quarter ended…………………………. |
| Form No. 141 | 26QB, 26QC, 26QD, 26QE | Challan-cum-statement of deduction of tax. |
| Form No. 142 | 26QF | Quarterly statement of tax deposited in relation to transfer of virtual digital asset. |
| Form No. 143 | 27EQ | Quarterly statement of collection of tax at source under Section 397(3)(b) for the quarter ended………………………… |
| Form No. 144 | 27Q | Quarterly statement of deduction of tax under Section 397(3)(b) in respect of payments other than salary made to non-residents for quarter ended………………………… |
| Form No. 145 | 15CA | Information to be furnished for payments to a non-resident not being a company, or to a foreign company. |
| Form No. 146 | 15CB | Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company. |
| Form No. 147 | 15CC | Quarterly statement to be furnished by an authorised dealer in respect of remittances made for the quarter of ………….. |
| Form No. 148 | 15CD | Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in Section 147(1)(b), in respect of remittances, made for the quarter of ………….. |
| Form No. 149 | 26A | Form for furnishing accountant certificate under Section 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default. |
| Form No. 150 | 27BA | Form for furnishing accountant certificate under Section 398(2) for person responsible for collection of tax as per Section 394(1). |
| Form No. 151 | 28 | Notice of demand for payment of advance tax. |
| Form No. 152 | 28A | Intimation to the Assessing Officer regarding the notice of demand for payment of advance tax. |
| Form No. 153 | 57 | Certificate under Section 413 or 414. |
| Form No. 154 | 30A | Form of undertaking to be furnished under Section 420(1). |
| Form No. 155 | 30B | NOC for a person not domiciled in India under Section 420(1). |
| Form No. 156 | 30C | Form for furnishing the details under Section 420(3). |
| Form No. 157 | New form | Form for furnishing the certificate under Section 420(4). |
| Form No. 158 | 31 | Application for Certificate under Section 420(5). |
| Form No. 159 | 33 | Clearance Certificate under Section 420(5). |
| Form No. 160 | 29D | Application by a person for refund of tax deducted. |
| Form No. 161 | 68 | Form of application under Section 440(2). |
| Form No. 162 | 49C | Annual Statement under Section 505. |
| Form No. 163 | 49D | Information and Documents to be furnished by an Indian concern under Section 506. |
| Form No. 164 | 52A | Statement to be furnished under Section 507 by a person carrying on production of a cinematograph film or engaged in specified activity or both. |
| Form No. 165 | 61A | Statement of Specified Financial Transactions under Section 508(1). |
| Form No. 166 | 61B | Statement of Reportable Account under Section 508(1). |
| Form No. 167 | New form | Statement to furnish information on transaction of crypt-asset under Section 509. |
| Form No. 168 | 26AS | Annual Information Statement . |
| Form No. 169 | New form | Application for registration as a valuer under Section 514. |
| Form No. 170 | New form | Report of valuation of Asset under section 514. |
| Form No. 171 | – | Application for registration as authorised income-tax practitioner under Section 515. |
| Form No. 172 | 3CEJA | Report from an accountant to be furnished for the purpose of Section 9(12). |
| Form No. 173 | 3CEK | Statement to be furnished by an eligible investment fund to the Assessing Officer under Section 9(12). |
| Form No. 174 | 10BBA | Application for notification under Schedule V. |
| Form No. 175 | 10BBB | Intimation by Pension Fund of investment under Schedule V. |
| Form No. 176 | 10BBC | Certificate of accountant in respect of compliance to the provisions of Schedule V. |
| Form No. 177 | 10BBD | Statement of eligible investment received. |
| Form No. 178 | 10-II | Statement of exempt income under Schedule VI. |
| Form No. 179 | 10-IJ | Certificate to be issued by the accountant under Schedule VI. |
| Form No. 180 | 9 | Application for grant of approval to a fund referred to in Schedule VII. |
| Form No. 181 | 10BC | Audit report under Rule 289(12) in the case of the electoral trust |
| Form No. 182 | 3AC | Audit Report under paragraph 2 of Schedule IX for deduction for tea development account, coffee development account and rubber development account |
| Form No. 183 | 3AD | Audit Report under paragraph 2 of Schedule X for deduction for site restoration fund. |
| Form No. 184 | 40A/40B | Nomination/modifying nominations for provident/gratuity fund. |
| Form No. 185 | New form | Maintaining accounts of subscribers to a recognised provident fund. |
| Form No. 186 | 40C | Application for recognition of provident fund under Part-A of the Schedule XI to the Act. |
| Form No. 187 | 42, 43, 44 | Appeal against refusal to recognize or withdrawal of recognition from a provident fund/refusal to approve or withdrawal of approval from a superannuation fund or from a gratuity fund. |
| Form No. 188 | New form | Application for approval of superannuation fund or gratuity fund. |
| Form No. 189 | 59 | Application for approval of issue of public companies under paragraph 1(z)(i) of Schedule XV to the Act. |
| Form No. 190 | 59A | Application for approval of mutual funds investing in the eligible issue of public companies under paragraph 1(z)(ii) of Schedule XV to the Act. |
Note: The Income Tax Department has published a set of FAQs for the newly introduced income tax forms. These documents are available for download on the Income Tax portal and are intended to help taxpayers understand the new forms and to clarify common questions.
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