1. Introduction
The Income Tax Rules, 2026 under the Income Tax Act, 2025 introduce a complete restructuring of compliance forms, replacing the legacy framework of the Income-tax Rules, 1962.
The reform involves:
- Renumbering of forms (Form 1–190)
- Consolidation of multiple forms
- Introduction of new compliance-oriented forms
As per the official compilation, these forms are applicable from 1 April 2026 onwards.
2. COMPLETE FORM-WISE COMPARISON WITH DESCRIPTION
CORE & GENERAL COMPLIANCE FORMS
| New Form | Old Form | Description |
| 1 | 3BB | Monthly statement by stock exchange for client code modification |
| 2 | 5B | Application for notification of zero coupon bond |
| 3 | 5BA | Accountant certificate for zero coupon bond |
| 4 | 3CT | Income attributable to assets located in India |
| 5 | 3AF | Statement of preliminary expenses incurred |
| 6 | 3AE | Audit report for preliminary expenses deduction |
SCIENTIFIC RESEARCH & DEVELOPMENT FORMS
| New Form | Old Form | Description |
| 7 | 3CG | Application for approval of scientific research programme |
| 8 | 3CH | Order of approval of research programme |
| 9 | 3CI | Receipt of payment for scientific research |
| 10 | 3CJ | Report by authority to CIT after approval |
| 11 | 3CK | Application for in-house R&D agreement |
| 12 | 3CL | Report to CIT for R&D facility |
| 13 | 3CLA | Accountant report for R&D facility |
| 14 | 3CM | Approval order for R&D facility |
| 15 | New | Statement by research institution (donee) |
| 16 | New | Donation certificate issued to donor |
| 17 | 3CF | Application for approval of research entity |
SPECIFIED BUSINESS / PROJECT FORMS
| New Form | Old Form | Description |
| 18 | 3CN | Application for affordable housing project |
| 19 | 3CS | Application for semiconductor manufacturing unit |
| 20 | 3CO | Approval for agricultural extension project |
| 21 | 3CP | Notification of agricultural extension project |
| 22 | 3CQ | Application for skill development project |
| 23 | 3CR | Notification of skill development project |
AUDIT & PROFESSIONAL REPORTING
| New Form | Old Form | Description |
| 24 | 3CE | Audit report for royalty/FTS (non-residents) |
| 25 | 3C | Daily case register |
| 26 | 3CA/3CB/3CD | Consolidated tax audit report |
| 32 | New | Multi-section audit report (various sections) |
CAPITAL GAINS & BUSINESS RESTRUCTURING
| New Form | Old Form | Description |
| 27 | 5C | Details of capital asset retained |
| 28 | 3CEA | Slump sale capital gains report |
| 29 | 62 | Certificate of production continuation |
| 30 | 10-IA | Disability certificate |
| 31 | 10BA | Rent declaration for deduction |
DEDUCTIONS & CERTIFICATIONS
| New Form | Old Form | Description |
| 33 | 56FF | SEZ unit deduction details |
| 34 | 10DA | Additional employee cost deduction |
| 35 | 10CCF | Offshore banking deduction |
| 36 | 10CCD | Royalty income certificate (authors) |
| 37 | 10CCE | Royalty certificate (patentees) |
RELIEF, FOREIGN INCOME & RESIDENCY
| New Form | Old Form | Description |
| 38 | 10H | Foreign inward remittance certificate |
| 39 | 10E | Relief on salary arrears/gratuity |
| 40 | 10EE | Relief for retirement benefit accounts |
| 41 | 10F | Information for DTAA purposes |
| 42 | 10FA | Application for tax residency certificate |
| 43 | 10FB | Tax residency certificate |
| 44 | 67 | Foreign income & tax credit statement |
INTERNATIONAL TAXATION & TRANSFER PRICING
| New Form | Old Form | Description |
| 45 | New | Foreign tax dispute settlement intimation |
| 46 | New | Option for arm’s length pricing |
| 47 | New | Accountant certificate for ALP |
| 48 | 3CEB | Transfer pricing report |
| 49 | 3CEFA/B/C | Safe harbour application |
| 50 | 3CEC | Pre-filing consultation |
| 51 | 3CED | Advance pricing agreement |
| 52 | 3CEF | APA compliance report |
| 53 | 3CEEA | Relief computation |
| 54 | New | APA renewal application |
GROUP REPORTING (MULTINATIONAL ENTITIES)
| New Form | Old Form | Description |
| 56 | 3CEAA | Master file reporting |
| 57 | 3CEAB | Intimation by designated entity |
| 58 | 3CEAC | Intimation by constituent entity |
| 59 | 3CEAD | Country-by-country reporting |
| 60 | 3CEAE | Group reporting intimation |
BOOK PROFIT / MAT / AMT
| New Form | Old Form | Description |
| 66 | 29B | Book profit computation |
| 67 | 29C | AMT computation |
TRUST / INVESTMENT REPORTING
| New Form | Old Form | Description |
| 72–79 | 64 series | Income distribution by trusts/funds |
| 75 | New | Statement for tax liability of investors |
SEARCH & SEIZURE / AUTHORITY FORMS
| New Form | Old Form | Description |
| 82–86 | 45 series | Search & seizure authorisation |
| 87–91 | 46–49 | Information request/refusal forms |
PAN / TAN / REGISTRATION
| New Form | Old Form | Description |
| 93–96 | 49A / 49AA | PAN application |
| 134–135 | 49B | TAN application |
| 136 | New | AIN allotment |
APPEALS & PROCEEDINGS
| New Form | Old Form | Description |
| 99 | 35 | Appeal to CIT(A) |
| 115 | 36 | Appeal to ITAT |
| 36A | Same | Cross objections |
CHARITABLE TRUST / NPO
| New Form | Old Form | Description |
| 105 | 10AB | Registration of NPO |
| 106 | 10AC | Provisional registration order |
| 107 | 10AD | Final registration order |
| 110 | New | Change in accumulation purpose |
| 111 | New | Order for such change |
| 112 | 10B/10BB | Audit report of NPO |
| 113 | 10BD | Donation statement |
| 114 | 10BE | Donation certificate |
TDS / TCS FRAMEWORK
| New Form | Old Form | Description |
| 130 | 16 | TDS certificate (salary) |
| 131 | 16A | TDS certificate (non-salary) |
| 132 | 16B–16E | TDS certificates (various cases) |
| 138 | 24Q | Salary TDS return |
| 140 | 26Q | Non-salary TDS return |
| 143 | 27EQ | TCS return |
| 144 | 27Q | Non-resident TDS |
CHALLAN & STATEMENT FORMS
| New Form | Old Form | Description |
| 141 | 26QB/QC/QD/QE | Challan-cum-TDS statement |
| 142 | 26QF | VDA transaction statement |
| 139 | 26B | Refund claim by deductor |
FOREIGN REMITTANCE
| New Form | Old Form | Description |
| 145 | 15CA | Remittance information |
| 146 | 15CB | Accountant certificate |
| 147 | 15CC | AD bank statement |
| 148 | 15CD | IFSC remittance statement |
AIS & FINANCIAL REPORTING
| New Form | Old Form | Description |
| 165 | 61A | SFT reporting |
| 166 | 61B | CRS reporting |
| 168 | 26AS | Annual Information Statement |
NEW AGE COMPLIANCE FORMS
| Area | Old System | New System |
| Tax Audit | 3CA/3CB/3CD | Form 26 |
| TDS Declaration | 15G + 15H | Form 121 |
| AIS | 26AS | Form 168 |
3. KEY TAKEAWAYS
√ Sequential numbering improves usability
√ Reduction in duplication
√ Expansion in reporting (crypto, TP, valuation)
√ Strong alignment with digital ecosystem
4. CONCLUSION
The Income Tax Forms 2026 represent a complete transformation of compliance architecture, balancing:
- Simplification
- Transparency
- Technology integration
However, successful implementation will depend on professional adaptation and system readiness.
Author Bio
excellent presentation. Pls do more such work. Good Job.
Thanks and will try my best