Income Tax Act 2025 New Form Numbers: The Complete Old-to-New Form Mapping (Form 16 is now 130)

The section renumbering got the headlines. The change that actually breaks payroll runs, TDS filings and CA workflows is quieter: the forms themselves have new numbers. The CBDT notified the Income-tax Rules, 2026 on 20 March 2026 (Notification No. 22/2026), effective 1 April 2026, and with them a re-engineered set of forms. This guide is built to be the one page you keep open: the everyday forms mapped first, then the merged and brand-new forms, then the complete Form 1–190 directory grouped the way the Appendix groups them.

First, the rule that decides everything: which year uses which forms

The Income-tax Act, 2025 repeals the 1961 Act from 1 April 2026, but section 536 of the new Act saves every proceeding for earlier years. In practice:

The everyday forms — old to new

These are the forms that individuals, employers, deductors, NRIs, trusts and auditors touch every year. Rates, thresholds and due dates are set by the Act and the Rules and are broadly carried across; the number is what moved. Where several old forms collapse into one, that is shown.

The ITR forms keep their names

ITR-1 (Sahaj), ITR-2, ITR-3, ITR-4 (Sugam), ITR-5, ITR-6, ITR-7, ITR-V and ITR-U are not part of the 1–190 sequence and continue under their existing names. The ITR forms notified in March 2026 for AY 2026-27 are the last set under the 1961 Act; the ITRs for Tax Year 2026-27 (filed in 2027) will be issued under the 2025 Act and are expected to keep the same family names. What changes inside them is the section references — see our ITR filing 2026 guide for this season and the section mapping for the new citations.

12 consolidations: several old forms, one new form

This is the “simplified and standardised” part of the CBDT’s press release. If you file any of these, the format itself is re-engineered, not just renamed.

The consolidation that matters most for Delhi businesses is Form 26 replacing 3CA / 3CB / 3CD. The tax audit report and the statement of particulars are one document under section 63 of the 2025 Act; the choice between “accounts audited under another law” and “not audited under any other law” happens inside the form. See our tax audit applicability guide. For deductors, Form 141 absorbing 26QB, 26QC, 26QD and 26QE means the property-buyer, tenant, individual-payer and VDA challan-cum-statements are one form with a transaction-type selector.

17 new forms with no 1962 predecessor

These fill gaps the old Rules never covered, and most reflect where the department is heading — crypto reporting, valuers as a regulated class, APA renewals, and cleaner NPO administration.

• Form 15 — Statement by donee (research association / university / company) under section 45(4)(a)
• Form 16 — Certificate of donation to research associations under section 45(4)(a)
• Form 32 — Audit report under sections 46, 138, 139, 140(8), 141, 142, 143 and 144
• Form 45 — Intimation of settlement of dispute regarding foreign tax credit not claimed
• Form 46 — Option for determination of arm's length price under section 166(9)
• Form 47 — Certificate of an accountant under section 166
• Form 54 — Application for renewal of an Advance Pricing Agreement
• Form 75 — Statement by VCC / VCF to person liable to tax (section 222)
• Form 110 — Application for change of purpose of accumulation (section 342(5))
• Form 111 — Order on request for change of purpose of accumulation
• Form 136 — Application for Accounts Office Identification Number (AIN)
• Form 157 — Certificate under section 420(4)
• Form 167 — Statement of information on crypto-asset transactions
• Form 169 — Application for registration as a valuer (section 514)
• Form 170 — Report of valuation of asset (section 514)
• Form 171 — Application for registration as authorised income-tax practitioner
• Form 188 — Application for approval of superannuation fund / gratuity fund

Two of these are worth flagging for founders now. Form 167 is the reporting-entity statement for crypto-asset transactions, the compliance backbone for VDA reporting. Form 169 / 170 create a registration and reporting framework for valuers under section 514 — relevant to anyone relying on a valuation report for share issues, ESOPs or slump sales.

The complete directory: Form 1 to Form 190

The Appendix to the Income-tax Rules, 2026 numbers forms sequentially and groups them by subject. Every one of the 190 is listed below with its 1962 predecessor. Use the jump links; the section references in the descriptions are to the Income-tax Act, 2025.

Group A: Stock exchange statements, zero-coupon bonds and asset attribution (Forms 1–4)

Group B: Preliminary expenses and scientific research (Forms 5–17)

Group C: Specified businesses and notified projects (Forms 18–24)

Group D: Tax audit and capital gains reports (Forms 25–29)

Group E: Deductions, disability certificates and SEZ / IFSC (Forms 30–37)

Group F: Foreign remittance, salary arrears relief and residence certificates (Forms 38–44)

Group G: Transfer pricing, APA, MAP and country-by-country reporting (Forms 45–60)

Group H: GAAR references, patent royalty option and MAT / AMT reports (Forms 61–67)

Group I: Exempt income of funds and securitisation trusts (Forms 68–72)

Group J: Business trusts, AIFs, venture capital and tonnage tax (Forms 73–81)

Group K: Search, seizure and information requisition (Forms 82–92)

Group L: PAN, Form 60 and first appeal (Forms 93–101)

Group M: TDS credit, demand notice and charitable / NPO registration (Forms 102–114)

Group N: ITAT, High Court, dispute resolution and advance ruling (Forms 115–121)

Group O: Salary declarations, TDS / TCS certificates, TAN, quarterly statements and remittances (Forms 122–150)

Group P: Advance tax, tax clearance, refund and other statements (Forms 151–165)

Group Q: Reportable accounts, crypto reporting, AIS, valuers and practitioners (Forms 166–173)

Group R: Pension funds, electoral trusts, provident / gratuity funds and approvals (Forms 174–190)

Not in the 1–190 sequence but still live on the “Act 2025” tab: the notification-specific declarations for IFSC units (ship leasing, aircraft leasing, dividend exempt under Schedule VI) and the Sovereign Wealth Fund application, which keep their “Form 1” / “Form I” labels.

What this means for you, by profile

Salaried employee

Nothing to do this filing season — your Form 16 for FY 2025-26 is an old-Act document. From April 2026 your employer collects your declaration on Form 124 (was 12BB), and in June 2027 you receive Form 130 instead of Form 16. If you claim relief on arrears, that is Form 39 (was 10E). Rent-paid deduction declaration is Form 31 (was 10BA). Check Form 168 (26AS) before you file.

Business owner / TDS deductor

This is where the change bites immediately. Every quarterly statement for FY 2026-27 is on the new numbers — 138 / 140 / 144 / 143 — and certificates go out as 130 / 131 / 132 / 133. Lower-deduction applications for TY 2026-27 are Form 128. Buyer declarations for no-TCS are Form 127. If you pay a contractor above the threshold as an individual, the challan-cum-statement is Form 141. Confirm your accounting and payroll vendors have re-mapped these; see our contractor TDS guide and compliance calendar.

Anyone remitting abroad / NRI

Remittance certificates after 1 April 2026 are Form 145 / 146 (was 15CA / 15CB). Treaty relief information is Form 41 (was 10F); the Tax Residency Certificate application is Form 42 and the certificate itself Form 43. Foreign Tax Credit is claimed on Form 44 (was 67).

Trusts, NPOs and Section 8 companies

Provisional registration is Form 104 (was 10A); regular registration Form 105 (was 10AB); the audit report is a single Form 112 (was 10B / 10BB); accumulation statement Form 109 (was 10); donation statement and certificate Form 113 / 114 (was 10BD / 10BE). Two new forms, 110 / 111, handle a change in the purpose of accumulated income. See our Section 8 compliance guide.

Auditors, CAs and CFOs

Tax audit is Form 26. Transfer pricing report is Form 48 (was 3CEB); MAT / AMT reports are 66 / 67 (was 29B / 29C); 80JJAA-type report is Form 34 (was 10DA); the non-default certificates are 149 / 150 (was 26A / 27BA). Update engagement letters, DSC utilities and internal checklists before the September–October audit season, not during it. Our Virtual CFO desk runs this re-mapping for clients as part of the year-end plan.

Where to find and verify the forms

On the e-filing portal: e-File → Income Tax Forms → File Income Tax Forms, then choose the tab “Forms as per Income Tax Act 2025”. The department has also published a Form Mapping Guide (1961 to 2025) as a PDF on the portal, and the sequential Appendix sits in the gazette notification of the Income-tax Rules, 2026. Where any secondary table — including this one — disagrees with the gazette Appendix or the portal, the gazette and the portal prevail. For the wider picture of the new Act, read our Income Tax Act 2025 overview.

This article is general information, not tax advice. Form numbering follows the Appendix to the Income-tax Rules, 2026 as notified on 20 March 2026 and the Income Tax Department’s Form Mapping Guide; subsequent corrigenda or portal changes may alter individual entries. Confirm the specific form on the portal or with a qualified professional before relying on it.

How Startup Advisory Can Help

Startup Advisory is a CA-led firm in Saket, New Delhi. We take the form transition off your desk for businesses across Delhi NCR:

• Re-mapping your TDS / TCS statements and certificates (138 / 140 / 144 / 143, 130–133) and validating your payroll and accounting software output before the portal does.
• Filing Form 145 / 146 for foreign remittances and Form 128 lower-deduction applications under the new Rules.
• Tax audit on Form 26 and trust / Section 8 filings on Forms 104 / 105 / 112 / 113 / 114 through our ITR & tax advisory desk.
• Ongoing bookkeeping and Virtual CFO support so the right Act and form are used for the right year, every time.

Call 9311972982 or book a free consultation.