10 of 13 mappings verified against published Income-tax Rules 2026 coverage as of 29 July 2026. Old forms continue for FY 2025-26 and earlier years under the Sec 536 savings — the new numbers apply from tax year 2026-27.
Filing TDS this quarter? Check the TDS rate finder for FY 2026-27.
The Income Tax Act 2025 replaces the Income-tax Act 1961 from 1 April 2026, and the Income-tax Rules 2026 replace the 1962 Rules alongside it. Because the Act renumbers its sections (44AB → 63, 192 → 392, the 194 series → 393), the forms that hang off those sections are renumbered too: Form 16 becomes Form 130, Form 16A becomes 131, the quarterly TDS returns 24Q/26Q/27Q become 138/140/144, the TCS return 27EQ becomes 143, and the annual statement 26AS becomes Form 168.
Two consolidations go beyond renumbering. The four challan-cum-statements (26QB, 26QC, 26QD, 26QE) merge into a single Form 141 with separate schedules, and the tax audit trio 3CA/3CB/3CD merges into one Form 26 organised in Parts A–D — identification, tax particulars with trigger-based schedules, the audit opinion, and the auditor certification with mandatory UDIN — filed under Sec 63 of the new Act.
The boundary is the tax year, not the filing date. Anything relating to FY 2025-26 or earlier — the last 1961-Act cycle, AY 2026-27 — stays on the old forms even when filed after April 2026, because Sec 536 of the 2025 Act saves those proceedings under the repealed law. The new numbers apply to tax year 2026-27 onwards.
A company deducts TDS on salaries and contractor payments through calendar year 2026. Its filings in May–July 2026 straddle the boundary.
