Beginning April 1, 2026, significant changes will be implemented in the income tax framework, impacting several commonly used forms, such as Forms 16, 26AS, 24Q, 27Q, 3CA/3CB/3CD, and others.
These modifications, stemming from the Income-tax Act, 2025, and the Draft Income-tax Rules, 2026, are designed to enhance tax compliance and standardise statutory reporting requirements.
From this date, various forms will be renamed and renumbered to streamline the process. Additionally, eight methods have been identified to facilitate the transition to the new income tax form structure.
Major Renumbering of Income Tax Forms from April 2026
The Income-tax Act of 2025, along with the Draft Income-tax Rules for 2026, will come into effect on April 1, 2026. As part of this implementation, there will be a renumbering of various statutory income-tax forms.
As per the notified form matrix under the Draft Rules, forms like Form 16, Form 16A, Form 24Q, Form 26Q, Form 27Q and Form 26AS will carry new numbers.
Form 16 Renamed as New Form 130
The current Form 16, which serves as the certificate for tax deducted at source (TDS) on salary payments made to employees under Section 392 of the Act, is set to be renumbered as Form 130. This updated form will also include certification for pension or interest income applicable to specified senior citizens under Section 393(1).
Forms 3CA, 3CB & 3CD Renumbered as New Form 26
The Draft Income-tax Rules, 2026, propose a significant change regarding tax compliance. Specifically, the current Forms 3CA, 3CB, and 3CD, which pertain to the tax audit report and the statement of particulars, will be consolidated into a single form known as Form 26. This new form must be submitted in alignment with Section 63 of the Income-tax Act, streamlining the reporting process for taxpayers.
Form 16A to Be Renumbered as Form 131
The existing Form 16A furnished u/s 195(4) (TDS certificate for income other than salary), will be renamed Form 131. It shall continue serving as the statutory certificate for tax deducted at source on non-salary payments.
Form 24Q to Be Renumbered as Form 138
At present, the quarterly TDS statement for salary payments, provided in Form 24Q, is proposed to be renumbered as Form 138. The same statement must be submitted u/s 397(3)(b) concerning TDS from salary income u/s 392, or from the income of a specified senior citizen u/s 393(1), for the pertinent quarter ending June, September, December, or March.
New Form 140 to Replace Form 26Q
The quarterly TDS statement for payments apart from salary, presently submitted as Form 26Q, shall be renamed Form 140. It is submitted u/s 397(3)(b) for reporting tax deducted on non-salary payments incurred during the pertinent quarter.
New Form 144 to Replace Form 27Q
The current Form 27Q, which is the quarterly TDS return for payments incurred to non-residents (other than salary), will be renumbered as Form 144.
New Form 168 to Replace Form 26AS
The Annual Information Statement, which is currently presented in Form 26AS, is set to be renumbered as Form 168 according to the Draft Income-tax Rules, 2026.
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