Under the new Income Tax Act, 2025, nearly all commonly used income tax forms—especially salary, TDS, Income Tax Forms TCS, audit, and reporting forms—will receive new form numbers starting FY 2026–27. This is part of a structural, administrative reform, not a change in tax policy.
Only the form numbers are changing under the new Income-tax Act, 2025. Multiple reputable sources confirm that purpose, contents, reporting requirements, and timelines remain the same. This is not a new tax burden; it’s simply a renumbering exercise. The change aims to Align all forms with the new Income‑tax Act, 2025 structure. Simplify compliance, and modernise digital integration
Major Form Number Changes : Purpose remains the same; only income tax form numbers change. These changes are part of the Income-tax Act, 2025, and Draft Rules 2026 to streamline India’s tax system. Below are the key renumberings confirmed across Economic Times, Zee News, News18, and other financial sources. Salary & TDS/TCS Related Forms
| Old Form income tax Forms | New Form new Income-tax Act, 2025 | Purpose of change the new income tax form |
| Form 16 | Form 130 | Salary TDS Certificate issued by employer |
| Form 24Q | Form 138 | Quarterly TDS Return – Salary |
| Form 26Q | Form 140 | Quarterly TDS Return – Non‑salary payments |
| Form 27Q | Form 144 | TDS for non‑residents (other than salary) |
| Form 27EQ (TCS) | Form 143 | TCS Return (Tax Collected at Source) |
| Form 26AS | Form 168 | Tax credit statement (Annual Information Statement equivalent) |
Additional Renumbering (For Audit & Business Filings) : These are also part of the renumbering but are relevant mainly for professionals and businesses:
Until FY 2025–26, old form numbers (Form 16, Form 26AS, etc.) will continue.
From FY 2026–27 (1 April 2026 onwards): New form numbers (Form 130, Form 168, etc.) will be used for all filings. Old form numbers will still apply for past years’ assessments AND appeals/past notices. The government wants to modernise and reorganise the tax system, Reduce outdated numbering inherited from the 1961 Act, standardize compliance, and enable better integration with digital systems
Most affected by income tax forms are salaried employees (new Form 130 instead of Form 16), employers (new TDS return forms), professionals/CAs (audit forms consolidated), and companies (updated compliance formats). A summary of income tax forms is mentioned here under From 1 April 2026:
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