Income Tax Rules 2026: CBDT Renames Key Income Tax Forms; Check The Full List

The Income Tax Act, 2025 read with Draft Income Tax Rules 2026 has renumbered several statutory forms, with corresponding changes notified under the Draft Income Tax Rules, 2026.

Form No. (Draft IT Rules 2026)	Form No. (IT Rules 1962)	Description
26	3CA, 3CB, 3CD	Audit report and Statement of particulars required to be furnished under section 63 of the Act
130	16	Certificate under section 395 of the Act for tax deducted at source on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)]
131	16A	Certificate under section 395(4) of the Act for tax deducted at source
138	24Q	Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of salary paid to employee under section 392, or income of specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)], for the quarter ended (June/September/December/March) (Tax Year)]
140	26Q	Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of payments made other than salary for the quarter ended...... (June/September/December/March) .... (Tax Year)]
144	27Q	Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of payments other than salary made to non residents for quarter ended (June/September/December/March) .... (Tax Year)]
168	26AS	Annual information statement

CA (Dr.) Suresh Surana said, "From 1 April 2026, with the coming into force of the Income Tax Act, 2025 and the Draft Income Tax Rules, 2026, all statutory forms, notices, certificates and employer-side communications prescribed under the new law including TDS certificates such as Form 130 (currently Form 16) are intended to be issued using the renumbered forms and references."

"Rule 2(2) of the Draft Income-Tax Rules, 2026 clarifies that all references to "Forms" in the Rules shall be construed as references to the forms set out in Appendix III to the Rules, which contains the renumbered forms corresponding to compliances under the Income-tax Act, 2025. However, Appendix III has not been issued yet in the Draft Income Tax Rules, 2026," CA (Dr.) Suresh Surana added.

At a post-budget event, the CBDT Chairman Ravi Agrawal has stated that the Income Tax Rules, revised forms and detailed FAQs under the Income Tax Act, 2025 will be rolled out shortly. Such FAQs may provide more clarity on the applicability of the statutory forms.

Section 536(2)(c) of the Income Tax Act, 2025 provides that any proceedings relating to tax years beginning before 1 April 2026, including the issuance of notices, assessments, reassessments, rectifications, penalties and appeals, shall continue to be governed by the provisions and procedures of the repealed Income Tax Act, 1961, notwithstanding that such proceedings may be initiated on or after 1 April 2026.

"Accordingly, proceedings relating to pre-1 April 2026 tax years are expected to continue using the forms, nomenclature and procedural framework under the Income-tax Act, 1961, including references such as Form 16 or Form 26AS, as applicable. It would be helpful if the CBDT clarifies the applicability of existing Forms with respect to Financial Year 2025-26," commented CA (Dr.) Suresh Surana.

On the other hand, compliances and communications relating to Tax Year 2026-27 onwards, including employer-side obligations such as issuance of TDS certificates, may be expected to transition to the renumbered forms under the Income Tax Act, 2025, subject to notified rules and system implementation. However, the operational rollout will remain subject to notifications, utilities and system readiness of the income tax portal.

From 1 April 2026, both regimes may operate in parallel, with the applicable form number and procedure depending on the relevant tax year to which the proceeding or compliance relates, rather than the date of issuance alone.