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New income-tax form numbers from 1 April 2026: the old-to-new list

The Income-tax Act, 2025 and the Income-tax Rules, 2026 replaced the old law from 1 April 2026, and almost every form got a new number. Form 16 is now Form 130, 26Q is Form 140, and Forms 15G and 15H became a single Form 121. Here is the list for the forms people actually use.

Reviewed by Vijay Dhawan, Managing Partner, LexVerge LLP, on · Published

Quick answer

The forms most people search for:

OldNew
Form 16 (salary TDS certificate)Form 130
Form 16A (other TDS certificate)Form 131
24Q / 26Q / 27Q (TDS returns)Forms 138 / 140 / 144
15G and 15HForm 121 (one form for both)
26QB, 26QC, 26QD, 26QEForm 141
15CA / 15CBForms 145 / 146
10FForm 41
12BBForm 124
3CEB (transfer pricing report)Form 48

Looking for another section? The free income-tax section finder maps 167 provisions from the 1961 Act to the Income-tax Act, 2025.

TDS and TCS returns

Old formNew formWhat it is
24Q138Quarterly return of TDS on salary
26Q140Quarterly return of TDS on payments to residents other than salary
27Q144Quarterly return of TDS on payments to non-residents
27EQ143Quarterly statement of tax collected at source (TCS)

From FY 2026-27 all four follow the same due dates: 31 July, 31 October, 31 January and 31 May. The TCS statement used to be due on the 15th; it now moves with the TDS returns. See TDS return due dates and the TDS and TCS rate chart.

TDS and TCS certificates

Old formNew formWhat it is
16130Certificate of TDS on salary, issued by the employer
16A131Certificate of TDS on other payments
16B and 16C132Certificate of TDS on property purchase and on rent paid by individuals
27D133Certificate of tax collected at source

For how the salary certificate is read and checked, see Form 16 explained; the content is the same under the new number.

Property, rent and other one-time deductions

Old formNew formWhat it is
26QB, 26QC, 26QD, 26QE141Challan-cum-statement for TDS on property purchase, rent paid by individuals, payments to contractors and professionals by individuals, and virtual digital assets

Four separate forms became one. The person deducting still needs no TAN for these payments; they pay with PAN through Form 141. See the Form 141 guide, TDS on property purchase and TDS on rent.

Declarations and employee forms

Old formNew formWhat it is
15G and 15H121Declaration that tax on your income is nil, so the payer deducts no TDS
12B122Salary details from a previous employer in the same year
12BA123Statement of perquisites, given by the employer
12BB124Statement of investments and claims, given to the employer

Form 121 is one form for everyone; the separate senior-citizen version has gone. See tax on FD interest for when you can give it.

Foreign remittances and non-residents

Old formNew formWhat it is
15CA145Remitter’s declaration before paying a non-resident
15CB146Chartered accountant’s certificate on the remittance
10F41Non-resident’s details for claiming treaty benefits; now needed in every case
6744Claim of credit for foreign tax paid
13128Application for a certificate of lower or nil deduction

See when Forms 145 and 146 are required.

TAN and charities

Old formNew formWhat it is
49B135Application for a new TAN
10A104Provisional registration of a trust or institution (12A and 80G)
10AB105Regular registration, renewal or conversion
10BD113Statement of donations received
10BE114Donation certificate to donors
10B and 10BB126Audit report of a charitable trust or institution

See TAN registration and 12A and 80G registration.

Transfer pricing forms

Old formNew formWhat it is
3CEB48Accountant's report on international and specified domestic transactions (section 172)
3CEFA, 3CEFB, 3CEFC49Application to opt for safe harbour
3CEAA56Master file (section 171(4))
3CEAB57Intimation by the designated Indian entity
3CEAC58Intimation by an Indian entity of a foreign-parented group (section 511(1))
3CEAD59Country-by-country report
3CEAE60Intimation on behalf of the international group

FY 2025-26 is still reported in Form 3CEB, due on 31 October 2026. Form 48 applies from tax year 2026-27. See the Form 3CEB due date guide, Form 3CEB filing and master file and CbC filing.

Section numbers changed too

Old sectionNew sectionWhat it covers
80C123Deduction for investments and payments up to ₹1.5 lakh
87A156Rebate that makes income up to ₹12 lakh tax-free in the new regime
195393TDS on payments to non-residents
234E427Fee of ₹200 a day for a late TDS or TCS return
12A / 12AB332Registration of charitable trusts and institutions
80G354Donor deduction for donations to approved institutions

The Act also replaces the “assessment year” with the “tax year”: income of FY 2026-27 is taxed in tax year 2026-27.

Which number to use when

Use the new numbers for anything that relates to tax year 2026-27 onwards. For earlier years, follow the form the income-tax or TRACES portal offers for that year, and expect bank and employer documents to quote both numbers for a while. Software and payroll vendors updated their templates at different speeds, so a Form 16 that says “Form 130” and one that still says “Form 16” can both be genuine for different years.

Use this data

The full mapping is free to reuse with credit to FilingBase. Download the CSV (37 rows: category, type, old number, new number, what it is).

How to cite: FilingBase (LexVerge LLP), "Old and new income-tax form and section numbers under the Income-tax Act, 2025", updated 21 October 2026, https://filingbase.in/new-income-tax-form-numbers-2026/

Frequently asked questions

What is the new number of Form 16?

Form 130. The salary TDS certificate was renumbered under the Income-tax Rules, 2026; Form 16A is now Form 131.

What replaced Form 15G and 15H?

A single Form 121, used by everyone whose tax for the year is nil, including senior citizens.

What are the new numbers for 24Q, 26Q and 27Q?

24Q is Form 138, 26Q is Form 140 and 27Q is Form 144. The TCS statement 27EQ is Form 143.

What is Form 141?

The single challan-cum-statement that replaced Forms 26QB, 26QC, 26QD and 26QE, for TDS on property purchase, rent paid by individuals, payments to contractors and professionals by individuals, and virtual digital assets.

What is Form 41?

The form that replaced Form 10F. A non-resident claiming treaty benefits files it electronically, and it is now needed in every case.

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Reviewed by Vijay DhawanManaging Partner, LexVerge LLP · reviewed on · How we write and check our guides

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Our chartered accountants file TDS returns and certificates under the 2026 forms, from ₹799 a quarter.

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