Form 16, 26AS and others renamed: Big income tax form changes from April 1, 2026
By Anshika Jain, ET Online |
1/8
Income Tax forms to be renumbered from April 1, 2026
With the Income-tax Act, 2025 and Draft Income-tax Rules, 2026 coming into effect from April 1, 2026, several statutory income tax forms will be renumbered.
Forms such as Form 16, Form 16A, Form 24Q, Form 26Q, Form 27Q and Form 26AS will carry new numbers as per the notified form matrix under the Draft Rules.
Forms such as Form 16, Form 16A, Form 24Q, Form 26Q, Form 27Q and Form 26AS will carry new numbers as per the notified form matrix under the Draft Rules.
2/8
Form 16 to new Form 130
The existing Form 16, which is the certificate under Section 395 of the Act for tax deducted at source (TDS) on salary paid to an employee under Section 392, will be renumbered as Form 130. It also covers certification for pension or interest income of specified senior citizens under Section 393(1), as applicable.
3/8
Form 3CA/3CB/3CD to new Form 26
The existing Forms 3CA, 3CB and 3CD, relating to the tax audit report and statement of particulars, will now be notified as Form 26 under the Draft Income-tax Rules, 2026. This form is required to be furnished under Section 63 of the Act.
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4/8
Form 16A to new Form 131
The current Form 16A, issued under Section 195(4) (TDS certificate for income other than salary), will be renamed Form 131. It will continue to serve as the statutory certificate for tax deducted at source on non-salary payments.
5/8
Form 24Q to new Form 138
The quarterly TDS statement for salary payments, currently furnished in Form 24Q, is proposed to be renumbered as Form 138. This statement is required to be filed under Section 397(3)(b) in respect of TDS from salary income under Section 392, or from income of a specified senior citizen under Section 393(1), for the relevant quarter ending June, September, December, or March.
6/8
Form 26Q to new Form 140
The quarterly TDS statement for payments other than salary, currently filed as Form 26Q, will be renamed Form 140. It is filed under Section 397(3)(b) for reporting tax deducted on non-salary payments made during the relevant quarter.
7/8
Form 27Q to new Form 144
The existing Form 27Q, which is the quarterly TDS return for payments made to non-residents (other than salary), will now be renumbered as Form 144.
8/8
Form 26AS to new Form 168
The Annual Information Statement, currently reflected in Form 26AS, will be renumbered as Form 168 under the Draft Income-tax Rules, 2026.