Why Are the Form Numbers Changing?
With the Income Tax Act 2025 replacing the 1961 Act and the new Income Tax Rules 2026 taking effect from 1st April 2026, CBDT has notified a completely revamped set of income tax forms. Old form numbers under the IT Rules 1962 are being retired and replaced with new numbers under the 2026 Rules.
This is not just cosmetic renumbering — several forms have been consolidated. For example, four separate property/rent/VDA TDS challan forms (26QB, 26QC, 26QD, 26QE) have been merged into a single Form 141.
Complete Old vs New Form Mapping
Here is the full mapping of old forms to their new equivalents under the 2026 Rules:
| Purpose / Description | Old Form (1961 Act) | New Form (2026 Rules) |
|---|---|---|
| TDS on Property, Rent & VDA (Consolidated) | Form 26QB / 26QC / 26QD / 26QE | Form 141 |
| Quarterly TDS Return (Non-Resident) | Form 27Q | Form 144 |
| Foreign Remittance Information | Form 15CA | Form 145 |
| Accountant's Certificate for Remittance | Form 15CB | Form 146 |
| Tax Audit Report & Statement of Particulars | Form 3CA / 3CB / 3CD | Form 26 |
| Statement of Perquisites & Amenities | Form 12BA | Form 123 |
| Relief for Salary Arrears (Section 89) | Form 10E | Form 39 |
| Foreign Tax Credit (FTC) Claim | Form 67 | Form 44 |
| Application for Lower TDS/TCS | Form 13 | Form 128 |
| PAN Application (Foreign Citizens/NRIs) | Form 49AA | Form 95 |
Key Consolidations to Note
- Form 141 replaces four forms: The biggest change is the merger of Forms 26QB (property TDS), 26QC (rent TDS), 26QD (contractor/professional TDS by individuals/HUFs), and 26QE (VDA transfer TDS) into a single challan-cum-statement. This simplifies compliance significantly for individual taxpayers.
- Form 26 replaces three forms: The tax audit report forms (3CA, 3CB, 3CD) are now consolidated under Form 26. CAs conducting tax audits will need to familiarize themselves with the new format.
When Do New Forms Apply?
The new form numbers apply from 1st April 2026 (Tax Year 2026-27 onwards). For FY 2025-26 filings, continue using old form numbers under IT Rules 1962.
For TDS purposes, the key trigger is the date of credit or payment — whichever is earlier:
- If the credit/payment event occurred on or before 31st March 2026: use old forms (26QB, 26QC, etc.)
- If the credit/payment event occurs on or after 1st April 2026: use new forms (Form 141, etc.)
What Practitioners Should Do Now
- Download the new form formats from the Income Tax e-filing portal once they are made available for online filing.
- Update your internal checklists and SOPs to reference new form numbers.
- Brief your clients — especially those who self-file property TDS (erstwhile 26QB) — about the switch to Form 141.
- For tax audits due in September 2026, start preparing documentation in the Form 26 format instead of 3CA/3CB/3CD.
- NRI clients claiming FTC should note the change from Form 67 to Form 44.
This is a significant overhaul of the forms framework. While the underlying compliance obligations remain largely the same, the consolidation should reduce confusion and filing effort over time. Keep this mapping handy for the transition period.
Comments (5)
super useful table sir! saving for my exam prep too 📝
bookmarking this. the 3CA/3CB/3CD → Form 26 change is going to affect every audit we do from this year
@adv_rakesh from what I understand, old forms will still work for FY 2025-26 transactions filed after April 1. New forms are only for events on or after 1 April 2026.
any clarity on whether the e-filing portal will support both old and new forms during the transition? clients are already asking
the Form 141 consolidation is a big deal. no more figuring out which 26Q variant to use for each transaction type