Income Tax Rules 2026: CBDT renames key income tax forms; Check Full List
personal Finance
Published: Friday, February 20, 2026, 12:49 (IST)
Several statutory forms have been re-numbered in the Income Tax Act, 2025 read with the Draft Income Tax Rules, 2026, with corresponding changes notified under the Draft Income Tax Rules, 2026.
| Form Number (Draft IT Rules 2026) | Form Number (IT Rules 1962) | Description |
|---|---|---|
| 26 | 3CA, 3CB, 3CD | Required to submit audit report and statement under section 63 of the Act |
| 130 | 16 | Certificate under section 395 of the Act for deduction of tax at source on salary paid to an employee under section 392 or pension or interest income of a senior citizen specified under section 393(1) (Table: Serial No. 8(iii)) |
| 131 | 16a | Certificate under section 395(4) of the Act for tax deducted at source |
| 138 | 24Q | Quarterly statement of tax deduction under section 397(3)(b) of the Act in respect of salary paid to employee under section 392 or income of senior citizen specified under section 393(1) (Table: Serial 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 salaries made to non-residents for the quarter ended (June/September/December/March)…(tax year)) |
| 168 | 26 as | Annual Information Statement |
CA (Dr) Suresh Surana said, “With effect from April 1, 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 like 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 “Form” in the Rules shall be deemed to be references to the Forms prescribed in Appendix III of the Rules, including the renumbered Forms to conform to compliance under the Income Tax Act, 2025. However, Appendix III to the Draft Income Tax Rules, 2026 has not yet been released,” added CA (Dr.) Suresh Surana.
At a post-Budget event, CBDT Chairman Ravi Aggarwal has said that the Income Tax Rules, revised forms and detailed FAQs under the Income Tax Act, 2025 will be issued shortly. Such FAQs can provide more clarity on the applicability of statutory forms.
Section 536(2)(c) of the Income Tax Act, 2025 provides that any proceedings relating to tax years commencing before 1st April, 2026, including the issue 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, even though such proceedings may be initiated on or after 1st April, 2026.
“Accordingly, proceedings relating to tax years prior to April 1, 2026, are expected to continue using the forms, nomenclature and procedural framework under the Income Tax Act, 1961, with reference to Form 16 or Form 26AS, as applicable. It would be helpful if CBDT clarifies the applicability of the existing forms in respect of FY 2025-26,” commented CA (Dr.) Suresh Surana. Of.
On the other hand, compliance and communication related to tax year 2026-27, including employer-side obligations like issuance of TDS certificates, can be expected to shift 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 the readiness of the information, utilities and systems of the Income Tax portal.
From 1 April 2026, both regimes can operate in parallel with the applicable form number and procedure depending only on the relevant tax year to which the proceedings or compliance relate, rather than the date of issue.