India’s Income Tax Department has released draft rules for 2026, renumbering key forms under the new Income-tax Act, 2025, effective April 1, 2026. This structural update simplifies form references without altering core compliance requirements.
Key Form Renumbering
The table below maps select old forms to their new numbers as per the draft Income-tax Rules, 2026, focusing on the examples provided and other critical TDS-related forms.
| New Form No. | Old Form No(s). | Description |
| 26 | 3CA, 3CB, 3CD | Tax audit report u/s 63 |
| 130 | 16 | TDS certificate (salary) |
| 131 | 16A | TDS certificate (others) |
| 138 | 24Q | TDS return (salary) |
| 140 | 26Q | TDS return (residents, non-salary) |
| 144 | 27Q | TDS return (non-residents) |
| 168 | 26AS | Annual tax credit statement |
