From tax year 2026-27, Indian income-tax forms have new numbers under the Income-tax Rules, 2026: Form 16 is now Form 130, Form 12BB is Form 124, Forms 15G and 15H are both Form 121, Form 13 (lower TDS) is Form 128, Form 10F is Form 41, Form 67 is Form 44, and Forms 15CA and 15CB are Forms 145 and 146. The forms do the same jobs. Only the numbers, and the sections they cite, have changed.
The full old-vs-new table for the forms salaried people and NRIs actually meet is below. Every row is checked against the Income Tax Department's own forms list, its form mapping guide or the Rules themselves. A few forms I couldn't map with confidence are listed separately rather than guessed.
Why did the form numbers change?
The Income-tax Act, 2025 replaced the Income-tax Act, 1961 from 1 April 2026, and the Income-tax Rules, 2026 replaced the 1962 Rules on the same date. The new Rules renumber every prescribed form from 1 upwards, roughly in the order of the sections they serve. The Department's list of Income Tax Forms, 2026 runs from Form No. 1 to Form No. 190.
The sections behind the forms moved too. TDS on salary now sits in section 392, TDS on other payments (including payments to NRIs, old section 195) in section 393, and TDS certificates and lower-deduction certificates in section 395. That's why the new form titles look unfamiliar even when the form itself is not.
Old vs new income tax form numbers: the full table
The "Basis" column tells you how each row was confirmed. "Mapping guide" means the e-filing portal's official Form Mapping Guide or the Department's own form videos state the old and new numbers side by side. "Rules" means the new form's official title and the rule that prescribes it do the same job as the old form, so the match is by function.
Salary, TDS and tax credit forms
| What it is | Old form (1962 Rules) | New form (2026 Rules) | Basis |
|---|---|---|---|
| Salary TDS certificate from your employer | Form 16 | Form 130 | Rules (rule 215) |
| TDS certificate for non-salary income (interest, rent, NRI payments) | Form 16A | Form 131 | Rules (rule 215) |
| TDS certificate for property purchase, rent by individuals and similar challan-based TDS | Forms 16B, 16C, 16D, 16E | Form 132 | Rules (rule 215, linked to Form 141) |
| Challan-cum-statement for TDS on property, rent and similar payments | Forms 26QB, 26QC, 26QD, 26QE | Form 141 | Mapping guide |
| Investment and HRA declaration to your employer | Form 12BB | Form 124 | Rules (rule 205) |
| Previous employer's salary and other income given to the new employer | Form 12B | Form 122 | Rules (rule 204) |
| Perquisites statement | Form 12BA | Form 123 | Rules (rule 204) |
| Declaration by a specified senior citizen (bank does the tax) | Form 12BBA | Form 125 | Rules (form title) |
| Quarterly TDS return: salary | Form 24Q | Form 138 | Mapping guide |
| Quarterly TDS return: other resident payments | Form 26Q | Form 140 | Mapping guide |
| Quarterly TDS return: payments to non-residents | Form 27Q | Form 144 | Mapping guide |
| Quarterly TCS return | Form 27EQ | Form 143 | Mapping guide |
| Annual tax statement (TDS, TCS, tax paid, high-value transactions) | Form 26AS | Form 168 (Annual Information Statement) | Rules (form title) |
| Claiming TDS credit in a different year from the income | Form 71 | Form 102 | Rules (rule 178) |
| Relief on salary arrears, gratuity or commuted pension | Form 10E | Form 39 | Mapping guide |
Declarations and deduction forms
| What it is | Old form | New form | Basis |
|---|---|---|---|
| No-TDS declaration on interest and similar income (under 60, and 60 or over) | Forms 15G and 15H | Form 121 (one form for both) | Mapping guide |
| Declaration for rent deduction when you get no HRA | Form 10BA | Form 31 (section 134) | Rules (rule 65) |
| Medical authority's disability certificate | Form 10-IA | Form 30 | Rules (form title) |
| Donation certificate from a charity | Form 10BE | Form 114 | Mapping guide |
| Declaration when you have no PAN, and the statement of such declarations | Forms 60 and 61 | Forms 97 and 98 | Mapping guide |
| Choosing or leaving the new tax regime | Form 10-IEA (business income) | No separate form: the option is exercised in the return itself | Rules (rule 136) |
NRI, treaty and foreign remittance forms
| What it is | Old form | New form | Basis |
|---|---|---|---|
| Payee's application for a lower or nil TDS certificate | Form 13 | Form 128 (section 395(1)) | Rules (rule 213) |
| Payer's application to tax only the taxable part of a payment to a non-resident | Form 15E | Form 129 (section 395(2)) | Rules (rule 214) |
| Treaty information a non-resident gives with the TRC | Form 10F | Form 41 (section 159(8)) | Mapping guide |
| Application for an Indian tax residency certificate | Form 10FA | Form 42 | Mapping guide |
| Indian tax residency certificate itself | Form 10FB | Form 43 | Rules (rule 75(4)) |
| Foreign tax credit statement | Form 67 | Form 44 | Rules (rule 76) |
| Relief on income from a retirement account kept in a notified country | Form 10EE | Form 40 (section 158) | Rules (form title) |
| Remitter's information before sending money to a non-resident | Form 15CA | Form 145 | Mapping guide |
| Chartered accountant's certificate for that remittance | Form 15CB | Form 146 | Mapping guide |
| Bank's quarterly statement of remittances | Form 15CC | Form 147 | Mapping guide |
PAN, TAN and appeals
| What it is | Old form | New form | Basis |
|---|---|---|---|
| PAN application, Indian citizen | Form 49A | Form 93 | Rules (rule 158) |
| PAN application, foreign citizen (including OCI holders) and foreign entities | Form 49AA | Forms 95 (individual) and 96 (entity) | Mapping guide |
| TAN application | Form 49B | Forms 134 and 135 | Mapping guide |
| Appeal to the Commissioner (Appeals) | Form 35 | Form 99 | Mapping guide |
What changed for you in 2026
The old numbers haven't disappeared yet, and this is where most of the confusion comes from. Section 536 of the new Act repeals the 1961 Act but keeps it alive for every tax year that began before 1 April 2026. So two sets of forms run side by side for a while.
- Income earned in FY 2025-26 (1 April 2025 to 31 March 2026) stays under the 1961 Act. The Form 16 your employer gave you in June 2026, the Form 15CA your bank asked for on a March 2026 remittance, and the Form 67 you file with that year's return all keep their old numbers. The e-filing portal keeps a separate "Forms as per Income Tax Act 1961" tab for exactly this.
- Income from tax year 2026-27 (from 1 April 2026) uses the new numbers. The declaration you give HR this year is Form 124, the Form 15G or 15H you give your bank for the current year is Form 121, and your salary certificate in June 2027 will be Form 130.
Two practical changes are bigger than the renumbering. Forms 15G and 15H are now a single Form 121 for everyone who qualifies. And there is no separate regime-choice form: under rule 136, the option to leave or rejoin the new regime is made in the return of income for that tax year.
If you are salaried, the employer side is covered in my guide to investment proof submission for 2026-27, which walks through Form 124 line by line.
Which new forms will an NRI meet?
Most NRIs meet the same five or six forms every year. Here is what each one is now called and when it comes up.
- Form 131 (old 16A): your bank's TDS certificate on NRO interest, or a tenant's certificate on rent. Match it against Form 168 before you file.
- Form 41 (old 10F): the information you give an Indian payer, along with your foreign tax residency certificate, to get a treaty rate on interest or dividends. My US-India DTAA guide explains when the treaty rate is lower than the Act rate.
- Form 128 (old 13): the application for a lower or nil TDS certificate. It matters most when you sell a flat, where a buyer would otherwise deduct tax on the whole price. See selling property in India as an NRI.
- Forms 145 and 146 (old 15CA and 15CB): needed when you move money from an NRO account abroad. Rule 220 keeps the old structure: Part A of Form 145 for payments up to ₹5,00,000 in the tax year, and Part C with a CA's Form 146 above that unless you hold an officer's certificate. The rest of the process is in how to repatriate money from India.
- Form 95 (old 49AA): PAN for a foreign citizen, which includes OCI holders. Indian passport holders abroad still use the citizen form, now Form 93.
- Form 44 (old 67): if you return to India and become a resident, this is how you claim credit for tax paid abroad. Under rule 76 it goes in within 12 months of the end of the tax year, provided the return itself was filed on time or as a belated return.
Filing the return itself is covered in the NRI ITR filing guide, and the rest of FinPlann's tax guides sit on the income tax hub.
Forms I couldn't map
I've left these out of the table because I couldn't confirm the new number from an official source on 24 October 2026:
- ITR-1 to ITR-7 for tax year 2026-27. The return forms aren't part of the Rules, 2026 forms list I checked, so I haven't stated whether they keep their names.
- Form 26QB's own certificate for a single transaction. Rule 215 points all four challan-based TDS types (property, rent by individuals, contractor payments by individuals, and virtual digital assets) to one certificate, Form 132. The rule doesn't say which old form each part replaces, so treat Form 132 as covering 16B, 16C, 16D and 16E together.
- Old Forms 15C and 15D (bank applications to receive NRI payments without TDS). Form 126 looks like the successor, but its rule refers to a separate list of eligible persons that I didn't read in full.
Common mistakes with the new form numbers
- Using new numbers for last year's income. A return for FY 2025-26, filed or revised in 2026, uses the 1961 Act forms. Asking your bank for "Form 131" on interest from January 2026 will confuse everyone.
- Filing two forms where there is now one. Forms 15G and 15H are both Form 121 now. There is no separate senior-citizen form number any more.
- Assuming Form 125 is the new 15H. It isn't. Form 125 is the declaration a specified senior citizen gives a bank so that the bank works out the tax (the old 12BBA route). Form 121 is the no-TDS declaration.
- Reading Form 44 as a different form from Form 67. It does the same job: foreign income and foreign tax credit. A returning NRI who skips it loses the credit.
- Searching for a new Form 10-IEA. There isn't one. The regime option goes in the return.
Quick reference: the eight forms people search for most
| Old | New |
|---|---|
| Form 16 | Form 130 |
| Form 16A | Form 131 |
| Form 12BB | Form 124 |
| Form 15G / 15H | Form 121 |
| Form 13 | Form 128 |
| Form 10F | Form 41 |
| Form 15CA / 15CB | Form 145 / 146 |
| Form 67 | Form 44 |
If you're on the old regime and working out whether to stay there this year, the tax saving calculator compares both regimes with your numbers.