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Income Tax Forms Renamed in 2026: Old vs New Form Numbers
Written by Vipul Jain
From 1 April 2026, India’s new Income-tax Act, 2025 and Income-tax Rules, 2026 introduced a revised numbering system for income tax forms. Several forms that taxpayers, businesses and professionals previously knew by their old numbers now have corresponding new form numbers.
If you are familiar with forms such as Form 16, Form 16A or Form 15CA, understanding these changes can help you identify the correct form for your tax-related work.
Old vs New Income Tax Forms: What Has Changed?
The table below lists selected old and new form numbers and explains when each form is used.
| Old Form Number | New Form Number | When Is It Used? |
|---|---|---|
| Form 16 | Form 130 | Issued as a certificate for TDS deducted from salary by an employer and, in specified cases, by a specified bank for eligible senior citizens. |
| Form 16A | Form 131 | Used as a TDS certificate for specified income other than salary, such as interest. |
| Forms 15G and 15H | Form 121 | Eligible resident taxpayers submit this declaration to request no TDS on specified income, subject to applicable conditions. |
| Form 15CA | Form 145 | Used to provide prescribed information for certain payments or remittances to non-residents or foreign companies. It is not automatically required for every foreign remittance. |
| Form 15CB | Form 146 | Used for a chartered accountant’s certificate regarding tax implications of a foreign remittance, where applicable. It is not automatically required for every foreign remittance. |
| Form 26AS | Form 168 | Form 168 is the Annual Information Statement under the new framework, providing specified tax and financial information. Form 26AS remains relevant for matters under the earlier framework. |
| Form 24Q | Form 138 | Used by employers to report TDS deducted from salary through quarterly TDS statements. |
| Form 26Q | Form 140 | Used to report TDS on specified payments other than salary to residents. |
| Form 27Q | Form 144 | Used to report TDS on specified payments to non-residents and foreign companies. |
| Form 49A | Form 93 | Used to apply for a PAN under the new framework for an individual who is a citizen of India. NRIs and foreign citizens should verify the applicable PAN application form for their category. |
Note: This is a selected list, not a complete list of all revised forms. Always verify the relevant form number and its applicability against the official Income Tax Department guidance.
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Why Have Income Tax Forms Changed?
The new framework reorganizes and renumbers forms to align them with the Income-tax Act, 2025 and the Income-tax Rules, 2026. Some forms have been combined into a single form, while others have received new numbers or revised structures.
For example, the earlier Forms 15G and 15H have been combined into Form 121 for eligible declarations. Form 168 is the Annual Information Statement under the new framework from Tax Year 2026–27 onwards.
What Should Taxpayers Do?
If you regularly use income tax forms for salary, TDS, business payments or foreign remittances, take these steps:
- Check the new form number before submitting a declaration or statement.
- Verify whether the old or new framework applies to your particular tax year.
- Do not assume that every old form becomes invalid for earlier-year matters.
- Confirm the form’s purpose and eligibility requirements using official guidance.
The transition is particularly important for businesses, employers, tax professionals and NRIs handling Indian tax compliance or certain foreign remittances.
Where Can You Check the Complete List of New Income Tax Forms?
For the official old-to-new form mapping and the latest instructions, consult the official Income Tax Department form-mapping guide and the Income Tax Department website.
Confused About the New Income Tax Forms?
Savetaxs helps NRIs understand updated Indian tax forms and identify the right guidance for their tax requirements.
Final Thoughts
The 2026 income tax form changes make it important to recognize the new form numbers and understand their uses. Before filing a return, submitting a TDS statement or making a specified foreign remittance, verify the correct form for your tax year through official guidance.
Savetaxs helps taxpayers and NRIs understand Indian tax compliance requirements and navigate tax-related questions with greater clarity.
Disclaimer
This article is for general informational purposes only and does not constitute tax, legal, financial, or investment advice. Laws, regulations, rates, and procedures may change over time and may vary based on individual circumstances.
While SaveTaxs makes reasonable efforts to keep the information accurate and up to date, readers should verify applicable rules with official authorities or consult a qualified professional before making decisions based on this information.
About Author
Vipul Jain is the Co-Founder of SaveTaxs and a tax expert with experience in Indian and NRI taxation. He advises individuals, NRIs, and businesses on tax filing, tax planning, capital gains, DTAA, and compliance matters. He focuses on making complex tax concepts simple and helping taxpayers make informed, compliant decisions. See Full Bio
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Frequently Asked Questions
The new Income-tax Act, 2025 and Income-tax Rules, 2026 came into effect on 1 April 2026.
Under the new framework, Form 130 corresponds to the earlier Form 16 for salary TDS certificates. It also covers specified payments by a specified bank to certain eligible senior citizens.
Both earlier forms correspond to Form 121 under the new framework. Eligibility conditions apply, and non-residents are not eligible to submit Form 121
Yes. Form 26AS remains relevant for matters under the earlier framework. Form 168 is the Annual Information Statement under the new framework from Tax Year 2026–27 onwards.
Not automatically. The applicable form depends on the tax year and the relevant provisions. Verify the requirements before filing or submitting documents.