Introduction
The shift from the Income Tax Act, 1961 to the Income Tax Act, 2026 has introduced major structural and procedural updates, including renumbering, consolidation, and streamlining of statutory forms. While the essence of compliance; covering audit reports, TDS/TCS filings, certificates, and declarations; remains intact, the form numbers and section references have been significantly revised. Tax professionals and stakeholders must realign their systems and processes to ensure accuracy and seamless compliance under the new regime.
Change in Form Name/Number
| Form No. (1962) | Form No. (2026) | Description |
| 3CA,3CB,3CD | 26 | Audit report and Statement of particulars |
| 3CEA | 28 | Report of an accountant relating to computation of capital gains in slump sale |
| 10BA | 31 | Declaration for deduction for rents paid |
| 3CEB | 48 | Report from an accountant relating to international transaction(s) and specified domestic transaction(s) |
| 29B | 66 | Computation of Book Profit |
| 29C | 67 | Report for Computation of Adjusted Total Income and Alternate Minimum Tax |
| 12BA | 123 | Statement showing particulars of perquisites, fringe benefits, amenities, profits in lieu of salary |
| 12BB | 124 | Statement showing particulars of claims by employee for deduction of tax |
| 16A | 131 | Certificate for tax deducted at source |
| 16B,16C,16D,16E | 132 | Certificate for tax deducted at source |
| 49B(1) | 134 | Application for allotment of TAN (Government Entity) |
| 49B(2) | 135 | Application for allotment of TAN (Other Entities) |
| 24Q | 138 | Quarterly statement of deduction of tax on salary/senior citizen income |
| 26Q | 140 | Quarterly statement of deduction of tax on payments other than salary |
| 26QB,26QC,26QD,26QE | 141 | Challan-cum-statement of deduction of tax |
| 27EQ | 143 | Quarterly statement of collection of tax at source |
| 27Q | 144 | Quarterly statement of deduction of tax on payments to non-residents |
| 15CA | 145 | Information for payments to non-resident/foreign company |
| 15CB | 146 | Certificate of accountant for payments to non-resident/foreign company |
| 27BA | 150 | Form for furnishing accountant certificate |
| 26AS | 168 | Annual information statement |
| Form No. (1962) | Form No. (2026) | Description |
| 3BB | 1 | Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes have been modified… |
| 5B | 2 | Application for notification of a zero coupon bond under section 2(112) of the Act |
| 5BA | 3 | Certificate of an accountant under rule 7 |
| 3CT | 4 | Income attributable to assets located in India under section 9(10)(a) of the Act |
| 3AF | 5 | Statement regarding preliminary expenses incurred by the assessee to be furnished under Section 44(3) of the Act |
| 3AE | 6 | Audit Report under section 44(6) / 51(7) of the Act |
| 3CG | 7 | Application for approval of scientific research programme under section 45(3)(c) of the Act |
| 3CH | 8 | Order of approval of Scientific Research Programme under section 45(3)(c) of the Act |
| 3CI | 9 | Receipt of payment for carrying out scientific research under section 45(3)(c) of the Act |
| 3CJ | 10 | Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax after approval of scientific research programme |
| 3CK | 11 | Application for entering into an agreement with the Department of Scientific and Industrial Research for cooperation in In-house research development facility |
| 3CL | 12 | Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company |
| 3CLA | 13 | Report from an accountant relating to in-house scientific research and development facility |
| 3CM | 14 | Order of approval of in-house research and development facility |
| 3CF | 17 | Application for approval of a company or institution under section 45(3)(b) and 45(4)(b) |
| 3CN | 18 | Application for notification of affordable housing project as specified business |
| 3CS | 19 | Application for notification of semiconductor wafer fabrication manufacturing unit as specified business |
| 3C-O | 20 | Application for approval of agricultural extension project |
| 3CP | 21 | Form for notification of agricultural extension project |
| 3CQ | 22 | Application for approval of skill development project |
| 3CR | 23 | Form for notification of skill development project |
| 3CE | 24 | Audit Report |
| 3C | 25 | Form of daily case register |
| 5C | 27 | Details of amount attributed to capital asset remaining with the specified entity |
| 62 | 29 | Certificate from amalgamated company regarding production level |
| 10-IA | 30 | Certificate of medical authority for disability, autism, cerebral palsy etc. |
| 56FF | 33 | Particulars to be furnished |
| 10DA | 34 | Report for deduction in respect of additional employee cost |
| 10CCF | 35 | Report for deduction in respect of Offshore Banking Units |
| 10CCD | 36 | Certificate for Authors of certain books in receipt of Royalty Income |
| 10CCE | 37 | Certificate for Patentees in receipt of royalty income |
| 10H | 38 | Certificate of foreign inward remittance |
| 10E | 39 | Form for claiming relief |
| 10-EE | 40 | Exercise of option |
| 10F | 41 | Information to be provided |
| 10FA | 42 | Application for Certificate of residence |
| 10FB | 43 | Certificate of residence |
| 67 | 44 | Statement of income from a country or specified territory outside India and Foreign Tax Credit |
| 3CEFA,3CEFB,3CEFC | 49 | Application for opting for Safe Harbour |
| 3CEC | 50 | Application for a pre-filing consultation |
| 3CED,3CEDA | 51 | Application for an Advance Pricing Agreement (APA) |
| 3CEF | 52 | Annual Compliance Report on Advance Pricing Agreement |
| 3CEEA | 53 | Form for filing particulars of past years for calculating relief in tax payable |
| 34F | 55 | Application for invoking mutual agreement procedure in agreements with other countries |
| 3CEAA | 56 | Information and document to be furnished by constituent entity |
| 3CEAB | 57 | Intimation by designated constituent entity of international group |
| 3CEAC | 58 | Intimation by constituent entity of international group (parent not resident in India) |
| 3CEAD | 59 | Report by parent/alternate reporting entity of international group |
| 3CEAE | 60 | Intimation on behalf of international group |
| 10FC | 61 | Authorisation for claiming deduction in respect of payment to financial institution in notified jurisdiction |
| 3CEG | 62 | Reference to Commissioner of Income-tax by Assessing Officer |
| 3CEH | 63 | Returning the reference made under section 274 |
| 3CEI | 64 | Reference to Approving Panel and satisfaction recording by Commissioner |
| 3CFA | 65 | Opting for taxation of income by way of royalty in respect of patent |
| 10-IG | 68 | Statement of exempt income under Schedule VI |
| 10-IH | 69 | Statement of income of Specified fund eligible for concessional taxation |
| 10-IK | 70 | Annual Statement of exempt income and concessional income for offshore banking unit |
| 10-IL | 71 | Verification by an Accountant |
| 64E | 72 | Statement of income paid/credited by securitization trust |
| 64F | 73 | Statement of income distributed by securitisation trust to investor |
| 64 | 74 | Statement of income paid/credited by Venture Capital Company/Fund |
| 64A | 76 | Statement of income paid/credited by business trust |
| 64B | 77 | Statement of income distributed by business trust to unit holder |
| 64C | 78 | Statement of income distributed by investment fund to unit holder |
| 64D | 79 | Statement of income paid/credited by investment fund |
| 65 | 80 | Application for exercising/renewing option for tonnage tax scheme |
| 66 | 81 | Audit Report |
| 45 | 82 | Warrant of authorisation |
| 45A | 83 | Warrant of authorisation |
| 45B | 84 | Warrant of authorisation |
| 6C | 85 | Application under section 247(5)/247(9) |
| 45C | 86 | Warrant of authorisation |
| 45D | 87 | Information to be furnished to income-tax authority |
| 46 | 88 | Application for information |
| 47 | 89 | Furnishing information |
| 48 | 90 | Intimation of non-availability of information |
| 49 | 91 | Refusal to supply information |
| 49BA | 92 | Quarterly statement by specified fund/stock broker for non-resident |
| 49A | 93 | Application for allotment of PAN (Individual citizen of India) |
| 49A | 94 | Application for allotment of PAN (Indian Company/Entity) |
| 49AA | 95 | Application for allotment of PAN (Individual non-citizen) |
| 49AA | 96 | Application for allotment of PAN (Entity incorporated outside India) |
| 60 | 97 | Declaration by person without PAN entering specified transaction |
| 61 | 98 | Statement containing particulars of declaration received |
| 35 | 99 | Appeal to Joint Commissioner (Appeals) or Commissioner of Income-tax (Appeals) |
| 6B | 100 | Audit report |
| 6D | 101 | Inventory Valuation report |
| 71 | 102 | Application for credit of tax deduction at source |
| 7 | 103 | Notice of demand |
| 10A | 104 | Application for provisional registration or approval |
| 10AB | 105 | Application for registration of non-profit organisation or approval for deduction |
| 10AC | 106 | Order for provisional registration or approval / rejection |
| 10AD | 107 | Order for grant of registration or approval / rejection / cancellation |
| 9A | 108 | Exercise of option in respect of amount applied for charitable/religious purposes |
| 10 | 109 | Statement of accumulation or setting apart of income |
| 10B,10BB | 112 | Audit report in case of registered non-profit organisation |
| 10BD | 113 | Statement or Correction Statement to be filed by Donee |
| 10BE | 114 | Certificate of donation |
| 36 | 115 | Form of appeal to Income-tax Appellate Tribunal |
| 36A | 116 | Memorandum of cross-objections to Appellate Tribunal |
| 8 | 117 | Declaration of identical question of law pending before High Court/Supreme Court |
| 8A | 118 | Application under section 376 in High Court or ITAT |
| 34BC | 119 | Application to Dispute Resolution Committee |
| 34C,34D,34DA,34E,34EA | 120 | Application for obtaining advance ruling |
| 15G,15H | 121 | Declaration for receipt of certain incomes without deduction of tax |
| 12B,12BAA | 122 | Form for furnishing details of income |
| 12BBA | 125 | Declaration by Specified Senior Citizen |
| 15C,15D | 126 | Application for certificate for receipt of certain sums without deduction of tax |
| 27C | 127 | Declaration by buyer for obtaining goods without collection of tax |
| 13 | 128 | Application for certificate for lower/nil deduction or collection of tax |
| 15E | 129 | Application for certificate for determination of proportion of sum payable to non-resident |
| 16 | 130 | Certificate for tax deducted at source on salary/pension/interest income of senior citizen |
| 27D | 133 | Certificate for tax collected at source |
| 24G | 137 | TDS/TCS Book Adjustment Statement |
| 26B | 139 | Form to be filed by deductor claiming refund of sum paid |
| 26QF | 142 | Quarterly statement of tax deposited on transfer of virtual digital asset |
| 15CC | 147 | Quarterly statement by authorised dealer on remittances |
| 15CD | 148 | Quarterly statement by IFSC unit on remittances |
| 26A | 149 | Form for furnishing accountant certificate |
| 28 | 151 | Notice of demand for payment of advance tax |
| 28A | 152 | Intimation to Assessing Officer regarding notice of demand for advance tax |
| 57 | 153 | Certificate |
| 30A | 154 | Undertaking to be furnished |
| 30B | 155 | No Objection Certificate for person not domiciled in India |
| 30C | 156 | Furnishing details |
| 31 | 158 | Application for Certificate |
| 33 | 159 | Clearance Certificate |
| 29D | 160 | Application for refund of tax deducted |
| 68 | 161 | Application |
| 49C | 162 | Annual Statement |
| 49D | 163 | Information and Documents to be furnished by Indian concern |
| 52A | 164 | Statement by person carrying on production of film or specified activity |
| 61A | 165 | Statement of Specified Financial Transactions |
| 61B | 166 | Statement of Reportable Account |
| 39 | 171 | Application for registration as authorised income-tax practitioner |
| 3CEJA | 172 | Report from accountant regarding eligible investment fund |
| 3CEK | 173 | Statement by eligible investment fund to Assessing Officer |
| 10BBA | 174 | Application for notification (Pension Fund) |
| 10BBB | 175 | Intimation by Pension Fund of investment |
| 10BBC | 176 | Certificate of accountant for Pension Fund compliance |
| 10BBD | 177 | Statement of eligible investment received |
| 10-II | 178 | Statement of exempt income |
| 10-IJ | 179 | Certificate by accountant |
| 9 | 180 | Application for approval to a fund |
| 10BC | 181 | Audit report in case of electoral trust |
| 3AC | 182 | Audit Report |
| 3AD | 183 | Audit Report |
| 40A,40B | 184 | Nomination/modifying nominations for Provident/Gratuity Fund |
| 41 | 185 | Maintaining accounts of subscribers to recognised provident fund |
| 40C | 186 | Application for recognition of recognised provident fund |
| 42,43,44 | 187 | Appeal against refusal/withdrawal of recognition/approval from Provident/Superannuation/Gratuity Fund |
| 59 | 189 | Guidelines for approval under Schedule XV |
| 59A | 190 | Application for approval of mutual funds |
New Forms
| Form No. (2026) | Description |
| 15 | Statement to be filed by research association, university, college or other institution or company under section 45(4)(a) |
| 16 | Certificate of donation under section 45(4)(a) |
| 32 | Audit report under sections 46, 138, 139, 140(8), 141, 142, 143, 144 |
| 45 | Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed |
| 46 | Exercise of option for determination of arm’s length price (ALP) |
| 47 | Certificate of accountant |
| 54 | Application for Renewal of an Advance Pricing Agreement (APA) |
| 75 | Statement of income distributed by Venture Capital Company/Fund to liable person |
| 110 | Application for change of purpose of accumulation or setting apart of income |
| 111 | Order on request for change of purpose of accumulation or setting apart of income |
| 136 | Application for allotment of Accounts Office Identification Number (AIN) |
| 157 | Certificate |
| 167 | Statement |
| 169 | Application for registration as Valuer |
| 170 | Report of valuation of Asset |
| 188 | Application for Approval for Superannuation Fund/Gratuity Fund |
Conclusion
The revised numbering and newly introduced forms under the Income Tax Act, 2026 are more than cosmetic changes; they demand updated compliance mapping, system reconfiguration, and careful referencing. By proactively familiarizing themselves with the new structure, professionals and taxpayers can avoid errors, prevent procedural lapses, and ensure a smooth transition into the updated framework of income tax compliance.
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