Income Tax Forms 2026: Complete List, New Forms and Important Changes

The Indian income tax system has undergone an important change with the introduction of the Income-tax Act, 2025. The new Act came into force on 1 April 2026, along with the Income-tax Rules, 2026 and corresponding revised income tax forms.

These changes aim to simplify tax compliance, reduce repetitive information and make the filing process more structured for taxpayers.

Whether you are an individual taxpayer, salaried employee, freelancer, business owner, company or tax professional, understanding the new Income Tax Forms 2026 is essential to ensure accurate tax compliance.

What Are Income Tax Forms 2026?

Income tax forms are prescribed documents used to report income, claim tax benefits, provide financial information, submit declarations and complete different tax-related compliances.

The Income-tax Rules, 2026 prescribe revised forms for various activities, including:

• Income tax return-related compliance

• PAN applications and declarations

• TDS and withholding tax

• Tax audit reporting

• Foreign remittances

• Lower or nil tax deduction certificates

• Charitable institution registration

• Tax relief claims

• Financial disclosures

The new forms are designed to work under the Income-tax Act, 2025. Taxpayers should select the correct form based on the applicable tax year and transaction.

When Did the New Income Tax Forms Become Applicable?

The Income-tax Act, 2025 and Income-tax Rules, 2026 became effective from 1 April 2026.

This means taxpayers must distinguish between two compliance periods:

The transition is important because the old and new forms may have different numbers even when they serve similar purposes.

For example, the old Form 15G and Form 15H have been replaced by a unified Form 121 for the new tax framework.

Important New Income Tax Forms 2026

The following are some important forms introduced or revised under the Income-tax Rules, 2026.

1. Form 26 – Tax Audit Report

Under the previous income tax system, tax audit reporting generally involved Form 3CA, Form 3CB and Form 3CD.

Under the Income-tax Rules, 2026, these forms have been consolidated into a single Form 26.

Form 26 is used for tax audit reporting for Tax Year 2026–27 onwards.

Important features include:

• Consolidation of earlier audit reporting forms.

• Structured reporting and standardised information.

• Separate schedules for income, expenses, losses and depreciation.

• Reporting of auditor membership number and firm registration number.

• UDIN-related details.

• Improved disclosure of financial information.

For FY 2025–26, corresponding to AY 2026–27, the old Forms 3CA, 3CB and 3CD continue to apply.

2. Form 121 – Declaration for Non-Deduction of Tax

Under the previous Income-tax Act, individuals could use Form 15G or Form 15H to request non-deduction of TDS where the eligibility conditions were satisfied.

Under the new framework, these declarations have been combined into Form 121.

Form 121 is used by eligible taxpayers to declare that tax on their estimated total income for the tax year is expected to be nil.

Important points:

• It replaces the earlier Forms 15G and 15H for the new framework.

• It provides a unified declaration process.

• Eligibility conditions continue to depend on the taxpayer's category and estimated income.

• A single UIN is intended to simplify tracking for each PAN and tax year.

3. Form 39 – Relief for Salary Arrears and Advance Salary

Under the old Income-tax Act, Form 10E was used to claim eligible relief under Section 89(1), including relief relating to salary received in arrears or advance.

Under the Income-tax Act, 2025, Form 39 is the corresponding form for eligible relief under Section 157.

It covers eligible receipts such as:

• Salary received in arrears.

• Advance salary.

• Gratuity.

• Retrenchment compensation.

• Commutation of pension.

The revised form includes structured information and computation tables to help taxpayers calculate the eligible relief.

For AY 2026–27, Form 10E continues to apply where relief is claimed under the old Act. Form 39 applies to the new framework from Tax Year 2026–27 onwards.

4. Form 97 – Declaration in Place of PAN in Specified Transactions

Under the old framework, Form 60 was used by certain persons who did not have a PAN but entered into specified transactions.

Under the Income-tax Rules, 2026, Form 97 replaces the earlier Form 60 for transactions specified under Rule 159(2).

Individuals without PAN should check whether the transaction is covered by the prescribed rules before submitting this declaration.

5. Form 98 – Statement Relating to Form 97

Under the new framework, persons receiving declarations in Form 97 are required to furnish a half-yearly statement in Form 98.

This form supports reporting of declarations received from persons who do not possess PAN in the specified circumstances.

6. Form 128 – Application for Lower or Nil Tax Deduction

Under the old Income-tax Act, Section 197 provided for certificates allowing lower or nil deduction of tax at source.

Under the Income-tax Act, 2025, the corresponding provision is Section 395(1).

For Tax Year 2026–27, eligible taxpayers can apply for a lower or nil withholding certificate using Form 128.

The Assessing Officer examines the application and may issue a certificate specifying the applicable deduction rate and validity period.

7. Form 145 – Information for Foreign Remittances

Under the old framework, Form 15CA was used to provide information relating to certain payments or remittances made to non-residents.

Under the Income-tax Rules, 2026, Form 145 is the corresponding form.

It is used for furnishing prescribed information about foreign remittances and applicable tax compliance.

The form has four parts:

• Part A: For specified remittances, including cases where the aggregate amount does not exceed ₹5 lakh during the year.

• Part B: For specified taxable remittances exceeding ₹5 lakh where an Assessing Officer certificate has been obtained.

• Part C: For specified taxable remittances exceeding ₹5 lakh where a Chartered Accountant certificate has been obtained.

• Part D: For specified remittances that are not taxable under the Act, subject to the prescribed exceptions.

The correct part depends on the nature and tax treatment of the remittance.

8. Form 146 – Accountant's Certificate for Foreign Remittances

Form 146 replaces the earlier Form 15CB for the new tax framework.

It is used for the prescribed accountant's certification relating to foreign remittances.

The certificate may cover:

• Nature of the remittance.

• Taxability of the payment.

• Applicable withholding tax.

• Relevant provisions of the tax law.

• Applicable tax treaty considerations, where relevant.

The form also includes UDIN-related verification requirements.

9. Form 104 – Application for Charitable Institution Registration

Under the previous framework, Form 10A was used for specified applications relating to registration or approval of charitable institutions and similar entities.

Under the Income-tax Rules, 2026, Form 104 is the corresponding form for applicable new applications.

It is relevant to eligible:

• Charitable trusts.

• Registered societies.

• Section 8 companies.

• Other eligible charitable institutions.

Existing approvals and pending applications should be dealt with according to the transition provisions of the new Act.

10. New PAN Application Forms

The Income Tax Department has prescribed new forms for fresh PAN applications made on or after 1 April 2026.

The applicable new forms include Forms 93, 94, 95, 96, 134 and 135, depending on the applicant category and nature of the application.

Existing PAN numbers remain valid. Taxpayers do not need to obtain a new PAN merely because the new Income-tax Act has come into force.

Old Income Tax Forms vs New Income Tax Forms 2026

The following table highlights important form changes:

This is a selected list of important changes, not a complete list of every prescribed form. The corresponding form and its applicability should always be verified against the relevant rules.

How to Download Income Tax Forms 2026?

Taxpayers can access the latest income tax forms through the official Income Tax Department website.

Follow these steps:

Step 1: Visit the Official Income Tax Website

Open the official website: https://www.incometaxindia.gov.in/

Step 2: Open Income-tax Forms

Navigate to the Income-tax Forms section.

Step 3: Select Income-tax Forms 2026

Choose the forms prescribed under the Income-tax Rules, 2026.

Step 4: Find the Required Form

Search for the form number or its purpose, such as Form 26, Form 121 or Form 145.

Step 5: Read the Instructions

Check the relevant rules, eligibility conditions and filing instructions before completing the form.

Step 6: Download the Form

Download the prescribed form or access the relevant filing utility, where available.

Taxpayers should use the official version of the form and avoid relying on outdated documents from unofficial websites.

Important Changes in Income Tax Forms 2026

The revised forms introduce several changes intended to improve tax compliance.

1. Simplified Forms

Several forms have been reorganised to reduce unnecessary information and make filing easier.

2. Consolidation of Forms

Some separate forms have been combined. For example, Form 15G and Form 15H have been replaced by a unified Form 121.

3. Improved Digital Filing

The new framework supports structured digital filing, validation and standardised reporting.

4. Reduced Repetitive Information

Certain revised forms reduce repeated data entry and include structured information fields.

5. Better Tax Reporting

The revised tax audit and remittance forms provide structured reporting for financial and tax-related information.

Which Income Tax Forms Apply for AY 2026–27?

Taxpayers filing returns for AY 2026–27 must generally follow the Income-tax Act, 1961 and applicable Income-tax Rules, 1962.

For example:

• Form 10E applies to eligible relief claims under the old Act.

• Form 15G and Form 15H apply under the old framework.

• Forms 3CA, 3CB and 3CD apply to tax audit reporting.

• Forms 15CA and 15CB apply to relevant foreign remittances under the old framework.

The new forms apply to the relevant tax years and transactions governed by the Income-tax Act, 2025.

Why Is It Important to Use the Correct Income Tax Form?

Using the wrong income tax form can create filing errors, delays and compliance issues.

Taxpayers should:

• Check the applicable assessment year or tax year.

• Verify the relevant form number.

• Review eligibility conditions.

• Provide accurate PAN and financial details.

• Check supporting document requirements.

• Submit forms within the applicable due dates.

• Retain filing acknowledgements and certificates.

Businesses and professionals should also review their TDS, audit and financial reporting processes to ensure that they follow the correct framework.

Income Tax Compliance Services by First Startup

First Startup provides professional assistance for income tax filing and business compliance requirements.

Our services include:

• Individual Income Tax Return Filing

• Business ITR Filing

• Company Income Tax Return Filing

• Tax Audit Assistance

• TDS Return Filing

• PAN and TAN Services

• Tax Compliance Assistance

• Accounting and Bookkeeping

• Financial Reporting Support

Whether you are an individual taxpayer, startup, business owner or professional, our team can help you understand applicable income tax requirements and complete relevant compliance work.

Contact First Startup

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Frequently Asked Questions About Income Tax Forms 2026

1. What are Income Tax Forms 2026?

Income Tax Forms 2026 are the prescribed forms under the Income-tax Rules, 2026, introduced to support compliance under the Income-tax Act, 2025.

2. When did the new Income Tax Forms 2026 become applicable?

The new Income-tax Act, Rules and corresponding forms became effective from 1 April 2026, subject to the applicable transition provisions.

3. What is the new form for Form 15G and Form 15H?

Form 121 replaces the earlier Forms 15G and 15H for the new tax framework.

4. What is the new form for Form 10E?

Form 39 is the corresponding form for eligible relief claims under the Income-tax Act, 2025. Form 10E continues to apply to eligible claims under the old Act for AY 2026–27.

5. What is the new form for Form 15CA and Form 15CB?

Form 145 replaces Form 15CA, while Form 146 replaces Form 15CB for the new framework.

6. What is the new tax audit form in 2026?

Form 26 is the unified tax audit report form under the Income-tax Rules, 2026. It combines the earlier Forms 3CA, 3CB and 3CD for Tax Year 2026–27 onwards.

7. Are existing PAN numbers still valid after 1 April 2026?

Yes. Existing PAN numbers remain valid. A new PAN is not required merely because the new Income-tax Act has come into effect.

8. What is Form 97 under the Income-tax Rules, 2026?

Form 97 is a declaration used by eligible persons without PAN for specified transactions. It replaces the earlier Form 60 under the new framework.

9. Where can I download Income Tax Forms 2026?

You can access the prescribed forms through the official Income Tax Department website at https://www.incometaxindia.gov.in/.

10. Do the old income tax forms still apply in 2026?

Yes. The old forms continue to apply to relevant proceedings and filings governed by the Income-tax Act, 1961, including AY 2026–27 and earlier, subject to transition provisions.

11. What is Form 104 under the new Income-tax Rules?

Form 104 is used for specified applications relating to charitable institution registration or approval under the new framework.

12. How can I check which income tax form is applicable to me?

Check the relevant tax year, nature of the transaction, applicable provision and official Income-tax Rules, 2026. The Income Tax Department also publishes FAQs and guidance notes for the new forms.