Summary: The Income Tax Rules, 2026 introduce a comprehensive restructuring of forms through a streamlined and sequential numbering system, replacing the legacy formats under the 1962 framework. The revised compendium categorizes forms into thematic sections covering financial transactions, scientific research, specified businesses, audit reports, deductions, international taxation, dispute resolution, and compliance requirements. Each new form is mapped to its corresponding old form, ensuring continuity while improving clarity and usability. The changes also introduce several new forms addressing emerging areas such as foreign tax credit disputes, advance pricing agreements, crypto-asset reporting, and changes in accumulation purposes for non-profits. Additionally, updated forms cater to modern compliance needs in TDS, TCS, remittances, valuation, and reporting obligations. Overall, the restructuring aims to simplify tax administration, enhance transparency, and align procedural requirements with evolving economic and regulatory frameworks, making compliance more systematic and accessible for taxpayers and authorities.
Chapter 2: The Compendium of Forms (IT Rules, 2026)
The new rules introduce a streamlined numbering system, re-designating the familiar forms of the 1962 era into a new sequential format. Below is the comparative directory of the New Forms under the Income Tax Rules, 2026, mapped against their predecessors.
Section A: Financial Transactions and Stock Exchange Statements (Forms 1–4)
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).
Section B: Scientific Research and Deductions (Forms 5–17)
Form No. 5 ← 3AF
Statement regarding preliminary expenses incurred by the assessee under Section 44(3).
Form No. 6 ← 3AE
Audit Report for claiming deduction for preliminary expenses (Section 44) or prospecting certain minerals (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.
Form No. 9 ← 3CI
Receipt of payment for carrying out scientific research.
Form No. 10 ← 3CJ
Report by prescribed authority to the Chief Commissioner regarding scientific research approval.
Form No. 11 ← 3CK
Application for agreement with DSIR for In-house research development facility.
Form No. 12 ← 3CL
Report by prescribed authority to the Chief Commissioner regarding the company.
Form No. 13 ← 3CLA
Report from an accountant regarding in-house scientific research facility (Section 45(2)).
Form No. 14 ← 3CM
Order of approval of in-house research and development facility.
Form No. 15 New Form
Statement by research association/university/company (donee) under section 45(4)(a).
Form No. 16 New Form
Certificate of donation made to research associations under section 45(4)(a).
Form No. 17 ← 3CF
Application for approval of company/research association under section 45(3)(b) and 45(4)(b).
Section C: Specified Businesses and Projects
(Forms 18–24)
Form No. 18 ← 3CN
Application for notification of affordable housing project as specified business.
Form No. 19 ← 3CS
Application for notification of semiconductor wafer fabrication manufacturing unit.
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.
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.
Form No. 24 ← 3CE
Audit Report under section 59 for computation of royalty/FTS for non-residents.
Section D: Audit Reports and Capital Gains
(Forms 25–29)
Form No. 25 ← 3C
Form of daily case register.
Form No. 26 ← 3CA, 3CB, 3CD
Audit report and statement of particulars under section 63.
Form No. 27 ← 5C
Details of amount attributed to capital asset remaining with the specified entity.
Form No. 28 ← 3CEA
Accountant’s report for computation of capital gains in slump sale (Section 77(4)).
Form No. 29 ← 62
Certificate from principal officer of amalgamated company regarding production levels.
Section E: Deductions, Disabilities, and SEZ
(Forms 30–36)
Form No. 30 ← 10-IA
Certificate of medical authority for certifying disability/autism/etc. (Sections 127 & 154).
Form No. 31 ← 10BA
Declaration for deduction under section 134 for rents paid.
Form No. 32 New Form Audit report under sections 46, 138, 139, 140(8), 141, 142, 143 and 144.
Form No. 33 ← 56FF
Particulars for units in SEZ for deduction under section 144.
Form No. 34 ← 10DA
Report for deduction regarding additional employee cost (Section 146).
Form No. 35 ← 10CCF
Report for income of Offshore Banking Units/IFSC units (Section 147(4)(a)).
Form No. 36 ← 10CCD
Certificate for authors receiving royalty income (Section 151(5)).
Section F: Royalties, Foreign Remittances, and Relief (Forms 37–44)
Form No. 37 ← 10CCE
Certificate for Patentees in receipt of royalty income (Section 152(5)).
Form No. 38 ← 10H
Certificate of foreign inward remittance.
Form No. 39 ← 10E
Form for claiming relief under section 157(1) (additional salary/gratuity/pension).
Form No. 40 ← 10-EE
Exercise of option for relief from taxation on retirement benefit account (Section 158).
Form No. 41 ← 10F
Information to be provided under section 159(8).
Form No. 42 ← 10FA
Application for Certificate of residence for agreement purposes (Section 159(1)).
Form No. 43 ← 10FB
Certificate of residence for purposes of section 159.
Form No. 44 ← 67
Statement of income from outside India and Foreign Tax Credit.
Section G: Transfer Pricing and International Taxation (Forms 45–60)
Form No. 45 New Form
Intimation of settlement of dispute regarding foreign tax credit not 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
Accountant’s report on international/specified domestic transactions (Section 172).
Form No. 49← 3CEFA/B/C
Application for opting for Safe Harbour.
Form No. 50 ← 3CEC
Application for a pre-filing consultation.
Form No. 51 ← 3CED & A
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 relief under section 206(1).
Form No. 54 New Form
Application for Renewal of an Advance Pricing Agreement (APA).
Form No. 55 ← 34F
Application for invoking Mutual Agreement Procedure (MAP).
Form No. 56 ← 3CEAA
Information/document by constituent entity under section 171(4).
Form No. 57 ← 3CEAB
Intimation by designated constituent entity (Section 171(4)).
Form No. 58 ← 3CEAC
Intimation by constituent entity where parent is non-resident (Section 511(1)).
Form No. 59 ← 3CEAD
Report by parent/alternate reporting entity (Section 511(2)).
Form No. 60 ← 3CEAE
Intimation on behalf of international group (Section 511(5)).
Section H: Assessments, Disputes, and Appellate Authorities (Forms 61–67)
Form No. 61 ← 10FC
Authorization for deduction regarding payment to financial institution in notified area.
Form No. 62 ← 3CEG
Reference to Commissioner by Assessing Officer under section 274(1).
Form No. 63 ← 3CEH
Form for returning the reference made under section 274.
Form No. 64 ← 3CEI
Reference to 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 (Section 206(1)).
Form No. 67 ← 29C
Report for computation of adjusted total income/AMT (Section 206(2)).
Section I: Exempt Income and Funds
(Forms 68–72)
Form No. 68 ← 10-IG
Statement of exempt income under Schedule VI.
Form No. 69 ← 10-IH
Statement of income of specified fund eligible for concessional taxation.
Form No. 70 ← 10-IK
Annual Statement of exempt income for offshore banking unit investment division.
Form No. 71 ← 10-IL
Verification by accountant for exempt income of specified fund.
Form No. 72 ← 64E
Statement of income paid/credited by securitization trust (Section 221).
Section J: Business Trusts, Venture Capital, and Tonnage Tax (Forms 73–81)
Form No. 73 ← 64F
Statement of income distributed by securitization trust to investor.
Form No. 74 64
Statement of income paid/credited by Venture Capital Co/Fund (Section 222).
Form No. 75 New Form
Statement of income paid/credited by VCC/VCF to person liable to tax (Section 222).
Form No. 76 ← 64A
Statement of income paid/credited by business trust (Section 223).
Form No. 77 ← 64B
Statement of income distributed by business trust to unit holder.
Form No. 78 ← 64C
Statement of income distributed by investment fund (Section 224).
Form No. 79 ←64D
Statement of income paid/credited by investment fund (Section 224).
Form No. 80 ← 65
Application for exercising/renewing option for tonnage tax scheme.
Form No. 81 66
Audit Report under section 232(21) for tonnage tax scheme.
Section K: Search, Seizure, and Information Gathering (Forms 82–92)
Form No. 82 ← 45
Warrant of authorisation under section 247.
Form No. 83 ←45A
Warrant of authorisation under section 247(2).
Form No. 84 ←45B
Warrant of authorisation under section 247(3).
Form No. 85 ←6C
Application under section 247(5) or 247(9).
Form No. 86 ←45C
Warrant of authorisation under section 248(1).
Form No. 87 ←45D
Information to be furnished to Income-tax authority under section 254.
Form No. 88 ← 46
Application for information under section 258(2)(a).
Form No. 89 ←47 Form for furnishing information under section 258(2).
Form No. 90 ← 48
Refusal to supply information under section 258(2)(a).
Form No. 91 ←49
Refusal to supply information under section 258(2)(a).
Form No. 92 ←49BA
Quarterly statement by specified fund/stock broker for non-residents.
Section L: PAN, TAN, and Appeals
(Forms 93–101)
Form No. 93 ←49A
Application for Allotment of Permanent Account Number.
Form No. 94 ←49A | Application for PAN [Indian Company/Entity].
Form No. 95 ←49AA
Application for PAN [Individual not being a Citizen of India].
Form No. 96 ← 49AA
Application for PAN [Entity incorporated outside India].
Form No. 97 ← 60 Declaration by person without PAN entering transaction.
Form No. 98 ←61
Statement containing particulars of declaration received in Form 97.
Form No. 99 ←35
Appeal to the JCIT(Appeals) or CIT(Appeals).
Form No. 100 ← 6B
Audit report under section 268(5).
Form No. 101 ←6D
Inventory Valuation report under section 268(5).
Section M: Tax Credits, Non-Profits, and Registrations (Forms 102–114)
Form No. 102 ←71
Application under section 288(1) for credit of TDS.
Form No. 103 ←7
Notice of demand under section 289.
Form No. 104 ← 10A
Application for provisional registration/approval.
Form No. 105 ← 10AB
Application for registration of NPO (Section 332) or approval (Section 354).
Form No. 106 ←10AC
Order for provisional registration/approval or rejection.
Form No. 107 ←10AD
Order for grant of registration/approval or cancellation.
Form No. 108 ←9A
Exercise of option under section 341(7) for charitable purposes.
Form No. 109 ← 10
Statement of accumulation of income under section 342(1).
Form No. 110 New Form Application for change of purpose of accumulation (Section 342(5)).
Form No. 111 New Form
Order on request for change of purpose of accumulation.
Form No. 112 ←10B & BB
Audit report in case of registered NPO (Section 348).
Form No. 113 ← 10BD
Statement/Correction Statement to be filed by Donee.
Form No. 114 ←10BE
Certificate of donation under section 354(1)(g).
Section N: Appellate Tribunals and High Courts (Forms 115–121)
Form No. 115 ←36
Form of appeal to the Appellate Tribunal.
Form No. 116 ←36A
Form of memorandum of cross-objections to Appellate Tribunal.
Form No. 117 ←8
Declaration under section 375(1) regarding identical question of law pending.
Form No. 118 ←8A
High Court or ITAT form.
Form No. 119 ←34BC
Application to the Dispute Resolution Committee (Section 379).
Form No. 120 ← 34C/E
Form of application for obtaining an advance ruling (Section 383(1)).
Form No. 121 ←15G, 15H
Declaration for receipt of incomes without deduction of tax (Section 393(6)).
Section O: Salaries, TDS Certificates, and Returns (Forms 122–150)
Form No. 122 ←12B/BAA
Details of income for deduction from Salaries (Section 392).
Form No. 123 ← 12BA
Statement showing particulars of perquisites/profits in lieu of salary.
Form No. 124 ← 12BB
Statement of claims by employee for deduction of tax.
Form No. 125 ←12BBA
Declaration by Specified Senior Citizen for TDS (Section 393).
Form No. 126 ←15C/D
Application for certificate for receipt of sums without TDS.
Form No. 127 ← 27C
Declaration by buyer for obtaining goods without TCS.
Form No. 128 ← 13
Application for lower/nil deduction/collection certificate (Section 395).
Form No. 129 ←15E
Application for certificate for determination of appropriate proportion of sum.
Form No. 130 ← 16
Certificate for TDS on Salary/Pension (Section 395).
Form No. 131 ←16A
Certificate for TDS other than Salary.
Form No. 132 ← 16B/C/D/E
Certificates for TDS (General).
Form No. 133 ←27D
Certificate for Tax Collected at Source (TCS).
Form No. 134 ← 49B(1)
Application for allotment of TAN.
Form No. 135 ←49B(2)
Application for allotment of TAN.
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 v24Q
Quarterly statement of deduction of tax on Salary.
Form No. 139 ←26B
Form for refund claim by deductor
Form No. 140 ←26Q
Quarterly statement of deduction of tax (Other than Salary).
Form No. 141 ← 26QB/QC/QD/QE
Challan-cum-statement of deduction of tax (Immovable Property/VDA etc.).
Form No. 142 ←26QF
Quarterly statement of tax on transfer of virtual digital asset.
Form No. 143 ←27EQ
Quarterly statement of collection of tax at source.
Form No. 144 ← 27Q
Quarterly statement of deduction of tax (Payments to Non-residents).
Form No. 145 ← 15CA
Information for payments to non-resident/foreign company.
Form No. 146 ←15CB
Certificate of accountant for payments to non-resident.
Form No. 147 ←15CC
Quarterly statement by authorised dealer regarding remittances.
Form No. 148 ←15CD
Quarterly statement by IFSC unit regarding remittances.
Form No. 149 ← 26A
Form for furnishing accountant certificate (Non-default in TDS).
Form No. 150 ← 27BA
Form for furnishing accountant certificate (Non-default in TCS).
Section P: Advance Tax, Clearance Certificates, and Returns
(Forms 151–165)
Form No. 151 ← 28
Notice of demand for payment of advance tax.
Form No. 152 ←28A
Intimation to AO regarding notice of demand for advance tax.
Form No. 153 ←57
Certificate under section 413 or 414.
Form No. 154 ← 30A
Form of undertaking under section 420(1).
Form No. 155 ←30B
No Objection Certificate for person not domiciled in India.
Form No. 156 ←30C
Form for furnishing 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 for refund of tax deducted.
Form No. 161 ← 68
Form of application under section 440(2).
Form No. 162 ← 49C
AnnualStatement under section 505.
Form No. 163 ← 49D
Information/Documents by Indian concern under section 506.
Form No. 164 ←52A
Statement by person carrying on production of cinematograph film.
Form No. 165 ←61A
Statement of Specified Financial Transactions.
Section Q: Information Statements and Valuation (Forms 166–173)
Form No. 166 ← 61B
Statement of Reportable Account.
Form No. 167 New Form
Statement to furnish information on transaction of crypt-asset.
Form No. 168 ← 26AS
Annual Information Statement.
Form No. 169 New Form
Application for registration as a valuer (Section 514).
Form No. 170 New Form
Report of valuation of Asset (Section 514).
Form No. 171 – Application for registration as authorised income-tax practitioner.
Form No. 172 ← 3CEJA
Report from accountant regarding eligible investment fund.
Form No. 173 ← 3CEK
Statement by eligible investment fund to AO.
Section R: Pension Funds, Provident Funds, and Final Provisions
(Forms 174–190)
Form No. 174 ←10BBA
Application for notification (Pension Fund).
Form No. 175 ←10BBB
Intimation by Pension Fund of investment.
Form No. 176 ←10BBC
Certificate of accountant for Pension Fund compliance.
Form No. 177 ←10BBD
Statement of eligible investment received.
Form No. 178 ← 10-II
Statement of exempt income (Schedule VI).
Form No. 179 ←10-IJ
Certificate to be issued by accountant (Schedule VI).
Form No. 180 ←9
Application for grant of approval to a fund (Schedule VII).
Form No. 181 ←10BC
Audit report in case of the electoral trust.
Form No. 182 ← 3AC
Audit Report for tea/coffee/rubber development account.
Form No. 183 ← 3AD
Audit Report for site restoration fund.
Form No. 184 ←40A/40B
Form of nomination 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.
Form No. 187 ← 42, 43, 44
Appeal against refusal to recognize provident/gratuity fund.
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.
Form No. 190 ← 59A
Application for approval of mutual funds investing in eligible issues.
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