Income Tax Forms Tracker: Old vs New (IT Rules 1962 → 2026) | TaxRoutine
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IT Act 2025 Series 190 Forms Mapped IT Rules 1962 → 2026
Complete Forms Reference

Income Tax Forms
Tracker: 1962 → 2026

Every income tax form under the new IT Rules 2026 mapped to its predecessor under IT Rules 1962. Search by old form number, new form number, or keyword. The only complete cross-reference guide.

IT Rules 1962
Old Form Numbers
IT Rules 2026
New Form Numbers
190Total Forms
Renumbered
Brand New
Merged
Unchanged
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Why Did Form Numbers Change?
The Income Tax Act, 2025 completely restructured the legal framework. New IT Rules 2026 renumber all forms to align with the new section numbering under the 2025 Act.
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When Do New Forms Apply?
New form numbers apply from April 1, 2026 (Tax Year 2026-27 onward). For FY 2025-26 filings, continue using old form numbers under IT Rules 1962.
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What Are “New Forms”?
Some compliance requirements existed under the 1962 Rules but had no dedicated form. The 2026 Rules create new dedicated forms for these — shown with a dashed border.
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Merged Forms
Where multiple old forms served a single purpose, they have been consolidated into one new form under IT Rules 2026 — reducing redundancy and simplifying compliance.
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Renumbered (old→new)
Brand New Form
Same Number Retained
Multiple Forms Merged
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Critical Changes to Know

The most important form number changes that affect day-to-day compliance for businesses and professionals.

Salary TDS Certificate
Form 16Form 130
Salary TDS certificate. Old Form 16 → new Form 130 under section 395 of IT Act 2025.
Non-Salary TDS Certificate
Form 16AForm 131
Non-salary TDS certificate. Old Form 16A → new Form 131 under section 395(4) of IT Act 2025.
Salary TDS Quarterly Return
Form 24QForm 138
Quarterly TDS return for salary. Old 24Q → new Form 138 under section 397(3)(b).
Non-Salary TDS Quarterly Return
Form 26QForm 140
Quarterly TDS return for non-salary payments. Old 26Q → new Form 140.
Non-Deduction Declaration (15G/15H)
15G / 15HForm 121
Declaration for non-deduction of TDS on interest etc. Both 15G & 15H merged into single Form 121.
TCS Quarterly Return
Form 27EQForm 143
Quarterly TCS return. Old 27EQ → new Form 143 under section 397(3)(b) of IT Act 2025.
Tax Audit Report
3CA/3CB/3CDForm 26
Tax audit report and statement of particulars under section 63 (replaces the three old forms).
Annual Information Statement
Form 26ASForm 168
Annual information statement. Old 26AS → new Form 168. Critical change for all taxpayers checking credits.
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