New Delhi: From April 1, 2026, several familiar income tax forms will get new numbers. This change will happen because the Income-tax Act, 2025 and the Draft Income-tax Rules, 2026 will come into force from that date.
Forms like Form 16, Form 26AS and Form 13, which salaried employees and pensioners use every year, will be renamed. While the purpose of these forms will remain mostly the same, their numbers and references will change.
Important Form Changes
As per the draft rules, here are some key renumbered forms:
Form 16 → Form 130 (TDS certificate on salary)
Form 16A → Form 131 (TDS certificate other than salary)
Form 24Q → Form 138 (Quarterly TDS statement for salary)
Form 26Q → Form 140 (Quarterly TDS statement for non-salary payments)
Form 27Q → Form 144 (Quarterly TDS statement for non-residents)
Form 26AS → Form 168 (Annual Information Statement)
Forms 3CA/3CB/3CD → Form 26 (Audit report)
These changes are part of a larger effort to simplify and reorganise the law.
Will Old Forms Still Be Used?
Tax years starting before April 1, 2026 will continue under the old Income-tax Act, 1961. This means notices, assessments, penalties and appeals related to earlier years will still use old form names like Form 16 and Form 26AS.
Both systems may work in parallel during the transition phase. The applicable form will depend on the tax year involved, not just the date when the notice is issued.
Rollout Depends on Final Approval
The draft rules are currently open for public feedback. Parliament must approve them before April 1, 2026 for the new law to function fully.
Appendix III, which will officially list all renumbered forms, has not yet been released. The tax department has said that revised rules, updated forms and FAQs will be issued soon for clarity.
Possible Short-Term Confusion
Experts believe some short-term confusion may occur as taxpayers adjust to new form numbers. However, digital systems, guidance notes and official FAQs are expected to make the transition smoother over time.
The renumbering aims to create a more organised and future-ready tax framework.
