New Delhi, 23 February. Income tax form numbers will be changed from the financial year April 1, 2026, replacing the six-decade-old framework under the 1962 rules. The government says that these changes have been designed to make tax compliance easier, more digital and more predictable.
There will be new numbers of forms like Form 16, Form 16A, Form 24Q, Form 26Q, Form 27Q and Form 26AS as per the form matrix notified under the draft rules.
form New Form 130 from 16
The existing Form 16, which is the certificate for Tax Deducted at Source (TDS) on salary paid to an employee under Section 392 under Section 395 of the Act, will be renumbered as Form 130. This also includes certification of senior citizen’s pension or interest income as specified under section 393(1), as applicable.
The existing Forms 3CA, 3CB and 3CD relating to tax audit report and statement of details will now be notified as Form 26 under the Draft Income-Tax Rules, 2026. This form is required to be given under Section 63 of the Act.
form New Form 131 from 16A
The existing Form 16A, which is issued under section 195(4) (TDS certificate for income other than salary), will be renamed as Form 131. It will continue to serve as a statutory certificate for tax deducted at source on non-salary payments.
form New Form 138 from 24Q
It is proposed to renumber the quarterly TDS statement for salary payments, which is currently filed in Form 24Q, 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 in respect of TDS from salary income under section 393(1) of a specified senior citizen, for the relevant quarter ending in June, September, December, or March.
form New Form 140 from 26Q
Quarterly TDS statement for payments other than salary, which is currently filed as Form 26Q, will be renamed as Form 140. It is filed under section 397(3)(b) for reporting tax deducted on non-salary payments made during the relevant quarter.
form New Form 144 from 27Q
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.
form New form 168 from 26AS
The Annual Information Statement, which currently appears in Form 26AS, will be renumbered as Form 168 under the draft Income-Tax Rules, 2026.
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