Income Tax Forms 2026: Complete List, Key Changes & Download Guide
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May 06, 2026
India’s tax system is witnessing one of the most significant changes in more than 60 years. With the introduction of the Income Tax Act, 2025, which replaces the earlier Income Tax Act, 1961, the Central Board of Direct Taxes has officially rolled out a revised set of income tax forms under the newly framed Income Tax Rules, 2026. These updates will come into effect from 1st April 2026. This is not just a simple update or change in form numbers—it represents a complete restructuring of how tax forms are designed and used. The Central Board of Direct Taxes has notified all major return forms, including ITR-1 to ITR-7, along with ITR-V (verification form) and ITR-U (updated return) for the financial year 2025–26 (assessment year 2026–27). Key Changes in Income Tax Forms 2026 Under the new Income Tax Rules, 2026, several commonly used forms have been restructured and renumbered to bring more clarity and consistency in reporting. Some of the most important changes are: Form 16 has been renamed as Form 130 Form 26AS is now Form 168 Form 15G and Form 15H have been combined into a single Form 121 Tax audit forms 3CA, 3CB, and 3CD have been merged into one unified Form 26 The objective behind these changes is to make tax compliance simpler, bring uniformity in formats, and align all documentation with the framework of the Income Tax Act, 2025. Effective Date of New Income Tax Forms The new provisions under the Income Tax Act, 2025 and Income Tax Rules, 2026 will be applicable from 1st April 2026 onwards. This means they will apply to income earned during the financial year starting from that date (AY 2026–27 and beyond). However, for any tax-related matters such as: Assessments Notices TDS certificates Return filings related to the financial year 2025–26 or earlier, the existing forms prescribed under the Income-tax Rules, 1962 will continue to remain valid. New ITR Forms 2026 – Download Links & Comparison Overview
Form No. (IT Rules 2026) Form No. (IT Rules 1962) Description Form No. 1 3BB Monthly Statement to be furnished by a stock exchange in respect of transactions in which client codes have been modified after registering in the system Form No. 2 5B Application for notification of a zero coupon bond under section 2(112) Form No. 3 5BA Certificate of an accountant under rule 7 for entity issuing zero coupon bond Form No. 4 3CT Income attributable to assets located in India under section 9(10)(a) Form No. 5 3AF Statement regarding preliminary expenses incurred by the assessee to be furnished under Section 44(3) Form No. 6 3AE Audit Report for claiming deduction for certain preliminary expenses under section 44 or expenditure for prospecting certain minerals under section 51 Form No. 7 3CG Application for approval of scientific research programme under section 45(3)(c) Form No. 8 3CH Order of approval of Scientific Research Programme under section 45(3)(c) Form No. 9 3CI Receipt of payment for carrying out scientific research under section 45(3)(c) Form No. 10 3CJ Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the sponsor after approval of scientific research programme under section 45(3)(c) Form No. 11 3CK Application for entering into an agreement with the Department of Scientific and Industrial research for cooperation in In-house research development facility Form No. 12 3CL Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company Form No. 13 3CLA Report from an accountant to be furnished under Section 45(2) relating to in-house scientific research and development facility Form No. 14 3CM Order of approval of in-house research and development facility under section 45(2) Form No. 15 New Form Statement to be filed by research association, university, college or other institution or company (“donee”) under section 45(4)(a) Form No. 16 New Form Certificate of donation under section 45(4)(a) made to the research association, university, college or other institution or company Form No. 17 3CF Application for approval of a company under section 45(3)(b) and of a research association, university, college or other institution under section 45(4)(b) Form No. 18 3CN Application for notification of affordable housing project as specified business under section 46 Form No. 19 3CS Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 46 Form No. 20 3C-O Application for approval of agricultural extension project under section 47(1)(a) Form No. 21 3CP Form for notification of agricultural extension project under section 47(1)(a) Form No. 22 3CQ Application for approval of skill development project under section 47(1)(b) Form No. 23 3CR Form for notification of skill development project under section 47(1)(b) Form No. 24 3CE Audit Report under section 59 for computation of royalty and fee for technical services in the case of nonresident (not being a company) or a foreign company Form No. 25 3C Form of daily case register Form No. 26 3CA, 3CB, 3CD Audit report and Statement of particulars required to be furnished under section 63 Form No. 27 5C Details of amount attributed to capital asset remaining with the specified entity Form No. 28 3CEA Report of an accountant to be furnished by an assessee under section 77(4) of the Act relating to the computation of capital gains in the case of slump sale Form No. 29 62 Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years Form No. 30 10-IA Certificate of the medical authority for certifying 'person with disability', 'severe disability', 'autism', 'cerebral palsy' and 'multiple disability' for purposes of section 127 and section 154 of the Act. Form No. 31 10BA Declaration to be filed by the assessee for claiming deduction under section 134 of the Act for rents paid Form No. 32 New Form Audit report under section 46, 138, 139, 140(8), 141, 142, 143 and 144 of the Act Form No. 33 56FF Particulars to be furnished in respect of units established under Special Economic Zone for claiming deduction under section 144 of the Act Form No. 34 10DA Report for deduction in respect of additional employee cost under section 146 of the Act Form No. 35 10CCF Report for deduction in respect of income of Offshore Banking Units and Units of International Financial Services Centre under section 147(4)(a) of the Act Form No. 36 10CCD Certificate under section 151(5) of the Act for authors of certain books in receipt of royalty income Form No. 37 10CCE Certificate under section 152(5) of the Act for Patentees in receipt of royalty income Form No. 38 10H Certificate of foreign inward remittance Form No. 39 10E Form for claiming relief under section 157(1) of the Act in case of receipt of additional salary, or gratuity or Retrenchment Compensation or commutation of pension Form No. 40 10-EE Exercise of option for relief from taxation in income from retirement benefit account maintained in a notified country under section 158 of the Act Form No. 41 10F Information to be provided under section 159(8) Form No. 42 10FA Application for Certificate of residence for the purposes of an agreement under section 159(1) and 159(2) Form No. 43 10FB Certificate of residence for the purposes of section 159 Form No. 44 67 Statement of income from a country or region outside India and Foreign Tax Credit Form No. 45 New Form Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed Form No. 46 New Form Exercise of option for determination of arm's length price (ALP) under section 166(9) Form No. 47 New Form Certificate of an accountant under section 166 Form No. 48 3CEB Report from an accountant to be furnished under section 172 relating to international transaction(s) and/or specified domestic transaction(s) Form No. 49 3CEFA, 3CEFB & 3CEFC Application for opting for Safe Harbour Form No. 50 3CEC Application for a pre-filing consultation Form No. 51 3CED & 3CEDA Application for an Advance Pricing Agreement (APA) Form No. 52 3CEF Annual Compliance Report on Advance Pricing Agreement Form No. 53 3CEEA Form for filing particulars of past years for calculating relief in tax payable under section 206(1) Form No. 54 New Form Application for Renewal of an Advance Pricing Agreement (APA) Form No. 55 34F Form of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories Form No. 56 3CEAA Information and document to be furnished by the person who is a constituent entity under section 171(4) Form No. 57 3CEAB Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4) Form No. 58 3CEAC Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of section 511(1) Form No. 59 3CEAD Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of section 511(2) or section 511(4) Form No. 60 3CEAE Intimation on behalf of the international group for the purposes of section 511(5) Form No. 61 10FC Authorisation for claiming deduction in respect of any payment made to any financial institution located in a notified jurisdictional area Form No. 62 3CEG Form for making the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1) Form No. 63 3CEH Form for returning the reference made under section 274 Form No. 64 3CEI Form for making reference to the Approving Panel and for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under section 274(4) Form No. 65 3CFA Form for opting for taxation of income by way of royalty in respect of patent Form No. 66 29B Report for Computation of Book Profit for the purposes of section 206(1) of the Act Form No. 67 29C Report for computation of adjusted total income and alternate minimum tax for the purposes of section 206(2) of the Act Form No. 68 10-IG Statement of exempt income under Schedule VI [Table: Sl. Nos. 1 to 4] Form No. 69 10-IH Statement of income of a specified fund eligible for concessional taxation under section 210(2) of the Act Form No. 70 10-IK Annual Statement of exempt income and income taxable at concessional rate for an investment division of an offshore banking unit Form No. 71 10-IL Verification by an accountant for computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for purposes of Schedule VI to the Act Form No. 72 64E Statement of income paid or credited by a securitisation trust to be furnished under section 221 Form No. 73 64F Statement of income distributed by a securitisation trust to be provided to the investor under section 221 Form No. 74 64 Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 222 Form No. 75 New Form Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be provided to the person who is liable to tax under section 222 Form No. 76 64A Statement of income paid or credited by business trust to be furnished under section 223 Form No. 77 64B Statement of income distributed by a business trust to be provided to the unit holder under section 223 Form No. 78 64C Statement of income distributed by an investment fund to be provided to the unit holder under section 224 Form No. 79 64D Statement of income paid or credited by investment fund to be furnished under section 224 Form No. 80 65 Application for *exercising/renewing option for the tonnage tax scheme under * section 231(1) or 231(10) Form No. 81 66 Audit Report under section 232(21) for tonnage tax scheme Form No. 82 45 Warrant of authorisation under section 247 of the Income-tax Act, 2025 (30 of 2025) and rule 148 of the Income-tax Rules, 2026 Form No. 83 45A Warrant of authorisation under section 247(2) of the Income-tax Act, 2025 (30 of 2025) Form No. 84 45B Warrant of authorisation under section 247(3) of the Income-tax Act, 2025 (30 of 2025) Form No. 85 6C Application under section 247(5) or 247(9) of the Income-tax Act, 2025 (30 of 2025) Form No. 86 45C Warrant of authorisation under section 248(1) of the Income-tax Act, 2025 (30 of 2025) Form No. 87 45D Information to be furnished to the Income-tax authority under section 254 of the Income-tax Act, 2025 ( 30 of 2025) Form No. 88 46 Application for information under section 258(2)(a) of the Act Form No. 89 47 Form for furnishing information under section 258(2) of the Act Form No. 90 48 Refusal to supply information under section 258(2)(a) of the Act. Form No. 91 49 Refusal to supply information under section 258(2)(a) of the Act. Form No. 92 49BA Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter of ________________ of ___________ (Financial Year) Form No. 93 49A Application for Allotment of Permanent Account Number Form No. 94 49A Application for Allotment of Permanent Account Number [For an Indian Company / an Entity incorporated in India/ an Unincorporated Entity formed in India] Form No. 95 49AA Application for Allotment of Permanent Account Number [For an Individual not being a Citizen of India] Form No. 96 49AA Application for Allotment of Permanent Account Number [For an Entity incorporated outside India/ an Unincorporated Entity formed outside India] Form No. 97 60 Form for declaration to be filed by any person (other than a company or firm) or a foreign company covered by sub-rule (2) to rule 159 , who does not have a permanent account number and who enters into any transaction specified in rule 159 Form No. 98 61 Statement containing particulars of declaration received in Form No. 97 Form No. 99 35 Appeal to the Joint commissioner of Income-tax (Appeals) or the Commissioner of Income-tax (Appeals) Form No. 100 6B Audit report under section 268(5) Form No. 101 6D Inventory Valuation report under section 268(5) Form No. 102 71 Application under section 288(1) [Table: Sl. No. 11] for credit of tax deduction at source Form No. 103 7 Notice of demand under section 289 of the Act Form No. 104 10A Application for provisional registration or provisional approval Form No. 105 10AB Application for registration of non-profit organisation under section 332 or approval under section 354 Form No. 106 10AC Order for provisional registration under section 332 or provisional approval under section 354 Rejection of application Form No. 107 10AD Order for grant of registration under section 332 or approval under section 354 or rejection of application or cancellation of registration or approval granted Form No. 108 9A Exercise of option under section 341(7) in respect of amount applied for charitable or religious purposes Form No. 109 10 Statement of accumulation or setting apart of income under section 342(1) Form No. 110 New Form Application for change of purpose of accumulation or setting apart of income under section 342(5) Form No. 111 New Form Order under section 342(6) on the request for change of purpose of accumulation or setting apart of income Form No. 112 10B & 10BB Audit report under section 348 in the case of a registered non-profit organisation (NPO) Form No. 113 10BD Statement or Correction Statement to be filed by Donee under section 354(1) Form No. 114 10BE Certificate of donation under section 354(1)(g) Form No. 115 36 Form of appeal to the Appellate Tribunal Form No. 116 36A Form of memorandum of cross-objections to the Appellate Tribunal Form No. 117 8 Declaration under section 375(1) of the Act to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court Form No. 118 8A In the High Court of _______ or Income-tax Appellate Tribunal _______ Form No. 119 34BC Application to the Dispute Resolution Committee under section 379 of the Act Form No. 120 34C, 34D, 34DA, 34E and 34EA Form of application for obtaining an advance ruling section 383(1) of the Act Form No. 121 15G, 15H Declaration under section 393(6) for receipt of certain incomes without deduction of tax Form No. 122 12B and 12BAA Form for furnishing details of income under section 392(4)(a) for the purposes of making deduction where income is chargeable under the head 'Salaries' Form No. 123 12BA Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof Form No. 124 12BB Statement showing particulars of claims by an employee for deduction of tax under section 392(5)(b) Form No. 125 12BBA Declaration to be furnished by Specified Senior Citizen for deduction of tax under Section 393(1) [Table: Sl. No. 8(iii)] Form No. 126 15C, 15D Application by a person specified in rule 209 for a certificate under section 395(1), for receipt of certain sums without deduction of tax Form No. 127 27C Declaration under section 394(2) to be made by a buyer for obtaining goods without collection of tax Form No. 128 13 Application for issuance of certificate for lower or nil deduction of income-tax under section 395(1) and lower collection of income-tax under section 395(3) Form No. 129 15E Application by a person for a certificate under section 395(2) and 400(3) for determination of appropriate proportion of sum (other than salary) payable to non-resident, chargeable to tax in case of the recipient. Form No. 130 16 Certificate under section 395 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) Form No. 131 16A Certificate under section 395(4) for tax deducted at source other than on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1) Form No. 132 16B, 16C, 16D, 16E Certificate under section 395(4) for tax deducted at source Form No. 133 27D Certificate under section 395(4) for tax collected at source Form No. 134 49B(1) Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 Form No. 135 49B(2) Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 Form No. 136 New Form Application for allotment of Accounts Office Identification Number (AIN) Form No. 137 24G TDS/TCS Book Adjustment Statement Form No. 138 24Q Quarterly statement of deduction of tax under section 397(3)(b) in respect of salary paid to employee under section 392, or income of specified senior citizen under section 393(1) Form No. 139 26B Form to be filed by the deductor, if he claims refund of sum paid under Chapter XIX of the Act Form No. 140 26Q Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments made other than salary Form No. 141 26QB, 26QC, 26QD, 26QE Challan-cum-statement of deduction of tax under section 393(1) Form No. 142 26QF Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 393(1) Form No. 143 27EQ Quarterly statement of collection of tax at source under section 397(3)(b) Form No. 144 27Q Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments other than salary made to non-residents Form No. 145 15CA Information to be furnished for payments to a non-resident not being a company, or to a foreign company Form No. 146 15CB Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company Form No. 147 15CC Quarterly statement to be furnished by an authorised dealer in respect of remittances made Form No. 148 15CD Quarterly statement to be furnished by a unit of an International Financial Services Centre Form No. 149 26A Form for furnishing accountant certificate under section 398(2) regarding person responsible for TDS Form No. 150 27BA Form for furnishing accountant certificate under section 398(2) regarding person responsible for TCS Form No. 151 28 Notice of demand under section 289 of the Act for payment of advance tax under section 407(2) or 407(5) Form No. 152 28A Intimation to the Assessing Officer under section 407(8) regarding advance tax notice Form No. 153 57 Certificate under section 413 or 414. Form No. 154 30A Form of undertaking to be furnished under section 420(1) Form No. 155 30B No Objection Certificate for a person not domiciled in India under section 420(1) Form No. 156 30C Form for furnishing the details under section 420(3) Form No. 157 New Form Form for furnishing the certificate under section 420(4) Form No. 158 31 Application for Certificate under section 420(5) Form No. 159 33 Clearance Certificate under section 420(5) Form No. 160 29D Application by a person under section 434 for refund of tax deducted Form No. 161 68 Form of application under section 440(2) Form No. 162 49C Annual Statement under section 505 Form No. 163 49D Information and Documents to be furnished by an Indian concern under section 506 Form No. 164 52A Statement to be furnished under section 507 for cinematograph film production Form No. 165 61A Statement of Specified Financial Transactions under section 508(1) Form No. 166 61B Statement of Reportable Account under section 508(1) Form No. 167 New Form Statement to furnish information on transaction of crypt-asset under section 509 Form No. 168 26AS Annual Information Statement Form No. 169 New Form Application for registration as a valuer under section 514 Form No. 170 New Form Report of valuation of Asset under section 514 Form No. 171 - Form of application for registration as authorised income-tax practitioner under section 515 Form No. 172 3CEJA Report from an accountant for eligible investment fund under section 9(12) Form No. 173 3CEK Statement to be furnished by an eligible investment fund under section 9(12) Form No. 174 10BBA Application for notification under Schedule V (Pension Fund) Form No. 175 10BBB Intimation by Pension Fund of investment under Schedule V Form No. 176 10BBC Certificate of accountant regarding compliance of notified Pension Fund Form No. 177 10BBD Statement of eligible investment received Form No. 178 10-II Statement of exempt income under Schedule VI Form No. 179 10-IJ Certificate to be issued by the accountant under Schedule VI Form No. 180 9 Application for grant of approval to a fund referred to in Schedule VII Form No. 181 10BC Audit report in the case of the electoral trust Form No. 182 3AC Audit Report for deduction for tea/coffee/rubber development account Form No. 183 3AD Audit Report for deduction for site restoration fund Form No. 184 40A/40B Form of nomination/modifying nominations for provident/gratuity fund Form No. 185 41 Form for maintaining accounts of subscribers to a recognised provident fund Form No. 186 40C Application for recognition of provident fund under Schedule XI Form No. 187 42, 43, 44 Appeal against refusal/withdrawal of recognition from funds Form No. 188 New Form Application for approval of superannuation fund or gratuity fund Form No. 189 59 Application for approval of issue of public companies under Schedule XV Form No. 190 59A Application for approval of mutual funds investing in public companies under Schedule XV
Conclusion
The Income Tax Forms 2026 bring a mix of simplification and stricter compliance. While automation and pre-filled data reduce effort, increased disclosure requirements demand greater accuracy from taxpayers.
Understanding the correct form, staying updated with changes, and filing on time can help you:
- Avoid penalties
- Save time
- Maximize benefits
Whether you're an individual taxpayer or a business owner, staying informed is the key to stress-free tax filing.
Need Help with Tax Filing?
If you’re unsure about:
- Which ITR form to choose
- Tax regime selection
- Filing process
You can consult a professional or use expert services to ensure accurate and hassle-free filing.