Income-tax Act 2025 Resource

Old vs New Income Tax Forms

Instantly map legacy forms and sections to the new Income-tax Act, 2025 structure.

Search Old or New Numbers

CRITICAL RULE: For income earned in FY 2025-26 (Assessment Year 2026-27), the OLD forms and sections from the Income-tax Act, 1961 still apply. The NEW forms and sections under the Income-tax Act, 2025 apply only for income earned from April 1, 2026 onwards (i.e., Tax Year 2026-27 and beyond).

Type	Old System (Up to FY 2025-26)	New System (From Tax Year 2026-27)	Description
Form	Form 16	Form 130	TDS certificate for salary income
Form	Form 16A	Form 131	TDS certificate for non-salary payments
Form	Form 26AS	Form 168	Annual Information Statement (AIS)
Form	Form 24Q	Form 138	Quarterly TDS statement (salary)
Form	Form 26Q	Form 140	Quarterly TDS statement (non-salary)
Form	Form 27Q	Form 144	Quarterly TDS return (non-residents)
Form	Form 3CA/3CB/3CD	Form 26	Tax Audit Report
Form	Form 60	Form 97	Declaration for lack of PAN
Form	Form 61	Form 98	Statement of Form 60
Form	Form 12BB	Form 124	Employee claims and investment declarations
Form	Form 15G/15H	Form 126	Declaration for non-deduction of TDS
Form	Form 10E	Form 23	Relief for salary arrears
Section	Section 80C	Section 123	Deductions on investments (LIC, PPF, ELSS, etc.)
Section	Section 80D	Section 126	Deductions on health insurance premiums
Section	Section 87A	Section 156	Tax rebate for individuals below a certain income threshold
Section	Section 194C	Section 162	TDS on payments to contractors
Section	Section 194J	Section 164	TDS on fees for professional or technical services
Section	Section 44AD	Section 68	Presumptive taxation scheme for businesses
Section	Section 44ADA	Section 69	Presumptive taxation scheme for professionals

Navigating the Transition: Income-tax Act 1961 vs 2025

The introduction of the Income-tax Act, 2025 and the corresponding Income-tax Rules, 2026 marks one of the most significant structural overhauls in India's tax history. Effective April 1, 2026, the legacy alphanumeric system of forms and sections—many of which taxpayers and professionals had memorized over decades—has been completely renumbered into a logical, sequential structure (e.g., Form No. 1 to Form No. 190).

This comprehensive restructuring aims to simplify tax compliance, remove obsolete provisions, and foster digital integration. However, during the transition period, navigating between the old rules and the new rules can be highly confusing. Our Income Tax Form Finder helps bridge this knowledge gap by instantly mapping old form numbers and sections to their new equivalents.

Crucial Effective Date Logic (FY vs Tax Year)

The most common source of error currently is mixing up the applicable years. It is critical to understand the distinction between the legacy "Assessment Year" and the new unified "Tax Year" terminology:

Old Framework (FY 2025-26): For any income earned up to March 31, 2026, the old Income-tax Act, 1961 applies. This means that when filing returns or dealing with TDS certificates for Assessment Year 2026-27, you must continue to use the old form numbers (such as Form 16, Form 26AS, or Section 80C).
New Framework (Tax Year 2026-27 Onwards): For income earned from April 1, 2026, onwards, the new Income-tax Act, 2025 becomes exclusively applicable. From this period, you will encounter the new forms, such as Form 130 (the new Form 16), Form 168 (the new Form 26AS), and Section 123 (the new Section 80C).

Major Changes to Familiar Forms

While the core purpose of most forms remains intact, the numbering and some structural elements have changed. For instance:

Form 16 to Form 130: The standard TDS certificate for salaried individuals is now Form 130. It features a new three-part structure (Part A, Part B, and Part C) offering enhanced disclosure of exemptions and digital integration.
Form 16A to Form 131: For non-salary TDS deductions, the familiar Form 131 has replaced Form 16A.
Tax Audit Forms (3CA/3CB/3CD): The previously complex alphanumeric audit reports have been streamlined and consolidated into a single new document: Form 26.
Form 26AS to Form 168: The Annual Information Statement (AIS), a critical document for verifying TDS and other financial transactions, is now officially designated as Form 168.

Tax laws are dynamic, and official corrigenda are frequently released during such massive transitions. Always ensure that you are applying the correct set of rules based on the financial period in question. If you are ever in doubt, rely on the official Income Tax Department portal or consult a qualified chartered accountant to verify the most up-to-date mappings and requirements.

⚠️ Disclaimer: For reference only — verify the applicable Act, tax year, and form on the official income tax e-filing portal before filing.

Type

Old System (Up to FY 2025-26)

Mapping

New System (From Tax Year 2026-27)

Description

Form

Form 16

Form 130

TDS certificate for salary income

Form

Form 16A

Form 131

TDS certificate for non-salary payments

Form

Form 26AS

Form 168

Annual Information Statement (AIS)

Form

Form 24Q

Form 138

Quarterly TDS statement (salary)

Form

Form 26Q

Form 140

Quarterly TDS statement (non-salary)

Form

Form 27Q

Form 144

Quarterly TDS return (non-residents)

Form

Form 3CA/3CB/3CD

Form 26

Tax Audit Report

Form

Form 60

Form 97

Declaration for lack of PAN

Form

Form 61

Form 98

Statement of Form 60

Form

Form 12BB

Form 124

Employee claims and investment declarations

Form

Form 15G/15H

Form 126

Declaration for non-deduction of TDS

Form

Form 10E

Form 23

Relief for salary arrears

Section

Section 80C

Section 123

Deductions on investments (LIC, PPF, ELSS, etc.)

Section

Section 80D

Section 126

Deductions on health insurance premiums

Section

Section 87A

Section 156

Tax rebate for individuals below a certain income threshold

Section

Section 194C

Section 162

TDS on payments to contractors

Section

Section 194J

Section 164

TDS on fees for professional or technical services

Section

Section 44AD

Section 68

Presumptive taxation scheme for businesses

Section

Section 44ADA

Section 69

Presumptive taxation scheme for professionals

Navigating the Transition: Income-tax Act 1961 vs 2025

Crucial Effective Date Logic (FY vs Tax Year)

Old Framework (FY 2025-26): For any income earned up to March 31, 2026, the old Income-tax Act, 1961 applies. This means that when filing returns or dealing with TDS certificates for Assessment Year 2026-27, you must continue to use the old form numbers (such as Form 16, Form 26AS, or Section 80C).

New Framework (Tax Year 2026-27 Onwards): For income earned from April 1, 2026, onwards, the new Income-tax Act, 2025 becomes exclusively applicable. From this period, you will encounter the new forms, such as Form 130 (the new Form 16), Form 168 (the new Form 26AS), and Section 123 (the new Section 80C).

Major Changes to Familiar Forms

While the core purpose of most forms remains intact, the numbering and some structural elements have changed. For instance:

Form 16 to Form 130: The standard TDS certificate for salaried individuals is now Form 130. It features a new three-part structure (Part A, Part B, and Part C) offering enhanced disclosure of exemptions and digital integration.

Form 16A to Form 131: For non-salary TDS deductions, the familiar Form 131 has replaced Form 16A.

Tax Audit Forms (3CA/3CB/3CD): The previously complex alphanumeric audit reports have been streamlined and consolidated into a single new document: Form 26.

Form 26AS to Form 168: The Annual Information Statement (AIS), a critical document for verifying TDS and other financial transactions, is now officially designated as Form 168.