The comparative list highlights the transition from the Income Tax Act, 1961 to the proposed Income Tax Act, 2025, focusing on the restructuring and renumbering of forms used for compliance, reporting, and administration. The new regime introduces a streamlined and consolidated form system, replacing multiple older forms with unified formats to simplify compliance. Key areas covered include tax audit reports, transfer pricing documentation, charitable trust registrations, TDS/TCS returns, foreign tax credit statements, and appeals. Several forms have been merged or rationalized (e.g., tax audit and TDS declarations), while new forms address evolving areas like international taxation, safe harbour rules, and digital reporting. The updated structure also enhances clarity in filing procedures and aligns with faceless and digital tax administration initiatives. Overall, the shift aims to reduce complexity, improve transparency, and modernize compliance processes for taxpayers and professionals under the new income tax framework.
| Comparative list of Forms under New Income Tax Act vs Old Income Tax Act | ||
| New Form No. (ITA 2025) | Old Form No. (ITA 1961) | Purpose / Description |
| Form 1 | Form 3BB | Stock exchange statement for client code modifications |
| Form 2 | Form 5B | Application for notification of zero coupon bond |
| Form 3 | Form 5BA | Accountant certificate for zero coupon bond |
| Form 4 | Form 3CT | Income attributable to assets located in India |
| Form 5 | Form 3DA | Reporting by stock exchange for derivatives transactions |
| Form 6 | Form 3DB | Audit/report relating to commodity derivative transactions |
| Form 7 | Form 3CE | Report for shipping business of non-resident |
| Form 8 | Form 3CEA | Report for airline business of non-resident |
| Form 9 | Form 3CF | Application for approval of scientific research association/institution |
| Form 10 | Form 3CF-I | Application for approval of in-house R&D facility |
| Form 11 | Form 3CM | Order of approval for in-house R&D facility |
| Form 12 | Form 3CL | Report to be submitted by prescribed authority for R&D expenditure |
| Form 13 | Form 3CN | Application for notification of affordable housing project |
| Form 14 | Form 3CO | Intimation regarding approved affordable housing project |
| Form 15 | Form 3CP | Application for warehouse facility for storage of agricultural produce |
| Form 16 | Form 3CQ | Intimation regarding approved warehouse facility |
| Form 17 | Form 3CF | Application for approval of scientific research institution |
| Form 18 | Form 3CN | Application for affordable housing project notification |
| Form 19 | Form 3CO | Intimation regarding affordable housing project |
| Form 20 | Form 3CP | Application for warehouse facility notification |
| Form 21 | Form 3CQ | Intimation regarding warehouse facility |
| Form 22 | Form 10A | Application for registration of charitable/religious trust |
| Form 23 | Form 10AB | Application for renewal/modification of trust registration |
| Form 24 | Form 10AC | Order granting registration to trust/institution |
| Form 25 | Form 10AD | Order rejecting registration application |
| Form 26 | Forms 3CA / 3CB / 3CD | Consolidated Tax Audit Report |
| Form 27 | Form 3CE | Report for non-resident shipping business |
| Form 28 | Form 3CEA | Report for non-resident airline business |
| Form 29 | Form 3CEAA | Master File reporting under transfer pricing |
| Form 30 | Form 3CEAB | Country-by-country reporting |
| Form 31 | Form 3CEAC | Intimation for alternate reporting entity |
| Form 32 | Form 3CEAD | Country-by-country report |
| Form 33 | Form 3CEAE | Notification by constituent entity |
| Form 34 | Form 3CEB | Transfer Pricing Audit Report |
| Form 35 | Form 6A | Declaration by person claiming exemption |
| Form 36 | Form 8 | Declaration for accumulation of income |
| Form 37 | Form 9A | Option to apply income in subsequent year |
| Form 38 | Form 10 | Accumulation of income by charitable trust |
| Form 39 | Form 10B | Audit report of charitable institutions |
| Form 40 | Form 10BB | Audit report for certain institutions |
| Form 41 | Form 10BC | Audit report for electoral trusts |
| Form 42 | Form 10BD | Statement of donations |
| Form 43 | Form 10BE | Donation certificate |
| Form 44 | Form 10CCB | Report for deductions under various sections |
| Form 45 | Form 10CCC | Pension fund deduction certificate |
| Form 46 | Form 10CCD | Deduction report for tea/coffee/rubber development |
| Form 47 | Form 10CCE | Report for deduction under infrastructure sections |
| Form 48 | Form 10CCF | Report for SEZ deduction |
| Form 49 | Form 10CCG | Rajiv Gandhi Equity Savings Scheme |
| Form 50 | Form 10DA | Scientific research expenditure report |
| Form 51 | Form 10E | Relief under salary arrears |
| Form 52 | Form 10H | Non-resident declaration |
| Form 53 | Form 10I | Infrastructure debt fund statement |
| Form 54 | Form 10IA | Offshore banking / IFSC reporting |
| Form 55 | Form 10IB | Housing project deduction |
| Form 56 | Form 10IC | Option for concessional taxation |
| Form 57 | Form 10ID | Option for manufacturing co. tax regime |
| Form 58 | Form 10IE | Opting out/in of new regime |
| Form 59 | Form 10IF | Unit holder statement |
| Form 60 | Form 10IH | Presumptive taxation declaration |
| Form 61 | Form 10II | Foreign tax credit statement |
| Form 62 | Form 10J | Employee retrenchment compensation |
| Form 63 | Form 10K | Statement for political parties |
| Form 64 | Form 10LA | Statement for units in SEZ |
| Form 65 | Form 10M | Certificate for non-deduction of tax |
| Form 66 | Form 10MA | Declaration under Equalisation Levy |
| Form 67 | Form 10N | Application for approval u/s 80G |
| Form 68 | Form 10O | Application for approval of fund/institution |
| Form 69 | Form 10P | Intimation regarding pension fund |
| Form 70 | Form 10Q | Statement regarding securitisation trust |
| Form 71 | Form 10R | Statement for pension schemes |
| Form 72 | Form 10S | Application for lower deduction |
| Form 73 | Form 10T | Statement for business trust |
| Form 74 | Form 10U | Updated return information |
| Form 75 | Form 10UA | Report for Alternative Investment Fund |
| Form 76 | Form 12A | Application for PAN |
| Form 77 | Form 12B | Details of salary from previous employer |
| Form 78 | Form 12BA | Perquisite valuation statement |
| Form 79 | Form 12BB | Employee investment declaration |
| Form 80 | Form 12BBA | Evidence of claims by employee |
| Form 81 | Form 13 | Application for lower/nil TDS certificate |
| Form 82 | Form 15CA | Declaration for foreign remittance |
| Form 83 | Form 15CB | CA certificate for foreign remittance |
| Form 84 | Form 15CC | Quarterly foreign remittance statement |
| Form 85 | Form 15G & 15H | Self-declaration for non-deduction of TDS (merged into one form) |
| Form 86 | Form 16 | Salary TDS Certificate |
| Form 87 | Form 16A | TDS Certificate other than salary |
| Form 88 | Form 16B | TDS certificate for property purchase |
| Form 89 | Form 16C | TDS certificate for rent |
| Form 90 | Form 16D | TDS certificate u/s 194M |
| Form 91 | Form 16E | TDS certificate for e-commerce |
| Form 92 | Form 24Q | Quarterly TDS return – salary |
| Form 93 | Form 26Q | Quarterly TDS return – domestic payments |
| Form 94 | Form 27Q | Quarterly TDS return – non-resident payments |
| Form 95 | Form 27EQ | TCS return |
| Form 96 | Form 26AS | Annual Tax Statement |
| Form 97 | ITR-V | Verification of Income Tax Return |
| Form 98 | ITR-U | Updated Return |
| Form 99 | ITR-1 (Sahaj) | Return for resident individuals having salary, one house property, other sources and limited income threshold |
| Form 100 | ITR-2 | Return for individuals/HUFs not having business or profession income |
| Form 101 | ITR-3 | Return for individuals/HUFs having income from business or profession |
| Form 102 | ITR-4 (Sugam) | Presumptive taxation return for individuals, HUFs and firms |
| Form 103 | ITR-5 | Return for partnership firms, LLPs, AOPs, BOIs etc. |
| Form 104 | ITR-6 | Return for companies other than those claiming exemption under charitable provisions |
| Form 105 | ITR-7 | Return for trusts, political parties, charitable institutions, universities, etc. |
| Form 106 | Form 10AC | Order granting registration to trust/institution |
| Form 107 | Form 10AD | Order rejecting / cancelling registration |
| Form 108 | Form 9A | Option to apply income in subsequent year |
| Form 109 | Form 10 | Accumulation of income by charitable trust |
| Form 110 | Form 10B | Audit Report of charitable institutions |
| Form 111 | Form 10BB | Audit Report for specified institutions |
| Form 112 | Consolidated 10B/10BB structure | Revised unified audit reporting |
| Form 113 | Form 10BD | Statement of donations received |
| Form 114 | Form 10BE | Donation Certificate issued to donor |
| Form 115 | Form 36 | Appeal before ITAT |
| Form 116 | Form 35H | Application to High Court |
| Form 117 | Form 35 | Appeal before CIT(A) |
| Form 118 | Form 35A | Memorandum of Cross Objection |
| Form 119 | Form 35EE | Revision application |
| Form 120 | Form 49C | Information by foreign companies |
| Form 121 | Forms 15G & 15H | Unified declaration for non-deduction of TDS |
| Form 122 | Form 27C | Declaration for non-collection of TCS |
| Form 123 | Form 27BA | Accountant certificate for TDS defaults |
| Form 124 | Form 26A | Accountant certificate for non-deduction |
| Form 125 | Form 29B | MAT Audit Report |
| Form 126 | Form 3CEB | Transfer Pricing Audit Report |
| Form 127 | Form 10F | DTAA declaration |
| Form 128 | Form 13 | Application for Lower / Nil TDS Certificate |
| Form 129 | Form 15E | Information for non-resident payments |
| Form 130 | Form 16 | Salary TDS Certificate |
| Form 131 | Form 16A | TDS Certificate other than salary |
| Form 132 | Form 16B | TDS certificate for property purchase |
| Form 133 | Form 16C | TDS certificate for rent |
| Form 134 | Form 49B | TAN Application |
| Form 135 | Form 49B (Correction) | TAN change/correction |
| Form 136 | Form 24G | Statement by Government office |
| Form 137 | Form 24Q | Quarterly TDS Return – Salary |
| Form 138 | Form 24Q Annexure | Salary annexure |
| Form 139 | Form 26Q | Quarterly TDS Return – Domestic |
| Form 140 | Form 26Q revised structure | Expanded domestic TDS reporting |
| Form 141 | Form 27Q | TDS Return – Non-resident payments |
| Form 142 | Form 27EQ | TCS Return |
| Form 143 | Form 27A | Control chart for TDS/TCS returns |
| Form 144 | Form 27Q revised structure | International payment reporting |
| Form 145 | Form 15CA | Foreign remittance declaration |
| Form 146 | Form 15CB | CA Certificate for foreign remittance |
| Form 147 | Form 3CEAC | Intimation by reporting entity |
| Form 148 | Form 3CEAD | Country-by-country reporting |
| Form 149 | Form 3CEAE | Notification by constituent entity |
| Form 150 | Form 61 | Statement of Form 60 declarations |
| Form 151 | Form 61A | Statement of Financial Transactions (SFT) |
| Form 152 | Form 61B | FATCA / CRS reporting |
| Form 153 | Form 64A | Income distribution by investment fund |
| Form 154 | Form 64B | Income statement to unit holders |
| Form 155 | Form 64C | Income statement by business trust |
| Form 156 | Form 65 | Income statement by securitisation trust |
| Form 157 | Form 67 | Foreign Tax Credit statement |
| Form 158 | Form 68 | Declaration for claiming FTC |
| Form 159 | Form 71 | Carry back of TDS/TCS credit |
| Form 160 | Form 74 | Presumptive taxation withdrawal |
| Form 161 | Form 3BB | Client code modification report |
| Form 162 | Form 3CEAA | Master File reporting |
| Form 163 | Form 3CEAB | CbCR intimation |
| Form 164 | Form 10CCBC | Safe Harbour report |
| Form 165 | Form 61A | SFT Reporting (new expanded version) |
| Form 166 | Form 61B | CRS / FATCA reporting |
| Form 167 | Form AIS/TIS | Annual Information Statement |
| Form 168 | Form 26AS | Annual Tax Statement |
| Form 169 | ITR-V | Verification of return |
| Form 170 | Report of valuation of Asset under section 514 | |
| Form 171 | Application for registration as Authorised Income-tax Practitioner | |
| Form 172 | Accountant’s report for eligible investment fund compliance | |
| Form 173 | Statement by eligible investment fund to Assessing Officer | |
| Form 174 | Application for notification of Pension Fund | |
| Form 175 | Intimation by Pension Fund regarding investments | |
| Form 176 | Accountant certificate for Pension Fund compliance | |
| Form 177 | Statement of eligible investment received | |
| Form 178 | Statement of exempt income under Schedule VI | |
| Form 179 | Accountant certificate regarding exempt income | |
| Form 180 | Application for approval of specified fund | |
| Form 181 | Audit report for Electoral Trust | |
| Form 182 | Statement of contributions received by Electoral Trust | |
| Form 183 | Donation certificate issued by Electoral Trust | |
| Form 184 | Application for Advance Pricing Agreement (APA) | |
| Form 185 | Modified Return pursuant to APA | |
| Form 186 | Application for rollback provision under APA | |
| Form 187 | Annual Compliance Report for APA | |
| Form 188 | Application for Safe Harbour Rules | |
| Form 189 | Safe Harbour Accountant’s Report | |
| Form 190 | Application for Mutual Agreement Procedure (MAP) | |
| Form 191 | Statement for claiming relief under DTAA | |
| Form 192 | Tax Residency related declaration | |
| Form 193 | Application for Tax Residency Certificate | |
| Form 194 | Certificate of Tax Residency | |
| Form 195 | Equalisation Levy statement/compliance form | |
| Form 196 | Levy appeal / rectification related form | |
| Form 197 | Application regarding faceless proceedings | |
| Form 198 | Digital signature / verification declaration | |
| Form 199 | Application for compounding of offences | |
| Form 200 | Miscellaneous residual compliance form | |
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