Draft Income Tax Rules 2026: What are Major Income Tax Forms Renumbered as per new Act
The Income Tax Department has issued the Draft Income Tax Rules, 2026, along with the draft Income Tax Forms, as the Income Tax Act, 2025, is about to come into effect from April 1, 2026. Stakeholders are free to give suggestions and feedback on the new draft.
One of the major changes proposed is the renumbering of income tax forms. Many audit and international tax forms have been renumbered. Taxpayers, professionals and businesses must be well aware of the new changes for the smooth transition from the old Income Tax Act to the new Act. Here is the list of renumbering:
- Tax audit forms like 3CA, 3CB, and 3CD will be renumbered into Form 26.
- The transfer pricing audit moves from Form 3CEB to Form 48.
- The Tax Residency Certificate (TRC) will be shifted from Form 10FA to Form 42.
- MAT certification will be shifted from Form 29B to Form 66.
- DTAA-related information will be moved from Form 10F to Form 41.
Income Tax Form Changes for Charitable Trusts and NGOs
- Provisional registration earlier submitted under Form 10A will now be furnished under Form 104.
- For final registration or renewal, the Form 10AB shifts to Form 105.
- Accumulation of income will be shifted from Form 10 to Form 109.
- For audit reports, Forms 10B and 10BB will be replaced by Form 112.
- The donee statement is moving from Form 10BD to Form 113.
- For the donor certificate, Form 10BE is shifting to Form 114.
Income Tax Form Changes Related to TDS and TCS
- TCS Return furnished under Form 27EQ will be shifted to Form 143.
- The lower TDS certificate is being renumbered from Form 13 to Form 128.
- TDS Return (Non-Residents) will shift from 27Q to Form 144.
- TDS Return Salary will be moved from Form 24Q to Form 138.
- The Salary TDS Certificate will be shifted from Form 16 to Form 130.
- For TDS Return (Residents), Form 26Q will be renumbered as Form 140.
Other Changes in Income Tax Forms
- Form 15CB (CA certificate for remittances) will be moved to Form 146.
- The annual tax statement earlier filed in Form 26AS will now be filed in Form 168.
- The statement of financial transactions shifts from Form 61A to Form 165.
- For the Foreign Remittance Declaration, Form 15CA is shifted to Form 145.