From 1 April 2026, the new Income Tax Act, 2025 will replace the old Income Tax Act, 1961 for current years. One of the biggest practical changes for businesses and professionals is the renumbering and restructuring of income tax forms.
If you are used to forms like 15CA, 15CB, 26QB and 10F, you now need to know their new form numbers under the Income Tax Act, 2025. This guide explains how forms are shown on the income tax e-Filing portal, gives examples of new and old form numbers, and shares a practical checklist for updating your compliance.
How to find forms on the e-Filing portal under the new law
On the income tax e-Filing portal, forms are now organised in three tabs. When you log in and go to the forms section, you should first select the correct tab:
1. Forms as per Income Tax Act 2025
Use this tab for forms that relate to the new Income Tax Act, 2025. For financial years starting 1 April 2026 onwards, this will be the primary tab.
2. Forms as per Income Tax Act 1961
Use this tab for forms relating to the earlier Income Tax Act, 1961. This is relevant for past years and certain transitional filings.
3. Forms as per Other Acts
Use this tab for forms under other laws that are still filed on the income tax portal. For example, equalisation levy or certain TDS related forms.
Action point: before starting any filing, always confirm which Act applies to the year and purpose, and choose the correct tab. This will avoid uploading the right information under the wrong law.
Common forms and their new numbers under the Income Tax Act 2025
The CBDT has given a mapping of forms under the new Income Tax Act, 2025 to their equivalents under the Income Tax Act, 1961. Some important examples for day to day business use are:
1. Certificates and declarations for TDS and TCS
- Declaration to receive income without deduction of tax
- Old: Form 15G or 15H under ITA 1961
- New: Form 121 under ITA 2025
- Use: For eligible taxpayers to declare that their income is below taxable limit so that tax need not be deducted at source.
- Declaration for buying goods without tax collection at source
- Old: Form 27C under ITA 1961
- New: Form 127 under ITA 2025
- Use: For buyers to obtain goods without TCS in specified cases.
- Challan cum statement for certain TDS payments
- Old: Forms 26QB, 26QC, 26QD, 26QE under ITA 1961
- New: Form 141 under ITA 2025
- Use: For TDS on purchase of property, rent and other specified payments under section 393(1).
2. Forms for payments to non residents
- Information for remittance to non resident
- Old: Form 15CA
- New: Form 145
- Use: To report details of payments made to non residents or foreign companies.
- Certificate of an accountant for foreign remittances
- Old: Form 15CB
- New: Form 146
- Use: Chartered accountant certificate for certain foreign remittances to confirm correct tax deduction.
3. Registration and approval of charitable and non profit entities
- Application for provisional registration or approval
- Old: Form 10A
- New: Form 104
- Use: For trusts, NGOs and similar organisations to apply for provisional registration or approval.
- Application for final registration or approval
- Old: Form 10AB
- New: Form 105
- Use: For registration under section 332 and approval for deduction under section 133(1)(b)(ii).
- Order for provisional registration or approval
- Old: Form 10AC
- New: Form 106
- Use: For orders granting or rejecting provisional registration.
- Statement of donations and certificate to donors
- Old: Form 10BD (statement) and 10BE (certificate)
- New: Form 113 (statement or correction statement) and Form 114 (certificate of donation)
4. Forms for international tax planning and disputes
- Certificate of residence and treaty related filings
- Old: Form 10F and 10FA
- New: Forms 41 and 42
- Use: For providing information under section 159, and for application for certificate of residence under tax treaties.
- Advance Pricing Agreements (APA) and related filings
- Old: Forms 3CEC, 3CED, 3CEDA, 3CEF
- New: Forms 50, 51, 52
- New dedicated renewal form: Form 54 (no direct old equivalent)
- Use: For APA pre-filing, application, compliance and renewal.
- Mutual agreement procedure (MAP)
- Old: Form 34F
- New: Form 55
- Use: For Indian residents seeking to invoke MAP under tax treaties.
5. Special sector forms
- Affordable housing and semiconductor projects
- Old: Forms 3CN, 3CS
- New: Forms 18 and 19
- Agricultural extension projects
- Old: Form 3C-O
- New: Form 20
- Tonnage tax scheme
- Old: Form 65
- New: Form 80
There are also separate forms for pension funds, sovereign wealth funds and units in International Financial Services Centres (IFSC) under the new schedules and notifications.
Related: New income tax act for small businesses in India overview (link: /blog/new-income-tax-act-small-businesses-overview)
What businesses and professionals should do now
Even before 1 April 2026, it is sensible to get ready for the new form regime. A simple three step approach can help:
Step 1: Map your current forms
- List all income tax forms you and your clients use frequently.
- Include TDS, TCS, foreign remittance, property TDS, donation reporting and NGO registration forms.
- Use the official ITA 2025 mapping guide to write the new form number next to the old one.
Step 2: Update your processes and templates
- Change form references in your standard engagement letters, tax calculation sheets and SOPs from the old ITA 1961 numbers to the new ITA 2025 numbers.
- Update any checklists that staff follow during return season.
- If you use practice management or ERP software, ask your vendor to update form names and numbers.
Step 3: Train your team and clients
- Conduct a short training session or webinar explaining:
1) The three tabs on the e-Filing portal
2) The most common form mappings relevant to your practice
3) Any new forms that may now apply
- For key clients, share a one page cheat sheet listing old and new form numbers for their regular compliance.
Related: Checklist for salaried employees filing income tax return in India (link: /blog/checklist-salaried-employee-income-tax-return-new-act)
How FastLegal can help with the new income tax forms
FastLegal works with small businesses, professionals, NRIs and startups to keep their tax compliance simple even when the law changes. For the new Income Tax Act, 2025 and form changes, we can assist with:
1. Mapping your current compliance to the new forms and sections
2. Updating your annual compliance calendar and checklists
3. Handling foreign remittance certificates (new Forms 145 and 146)
4. Structuring NGO and charitable registrations under the new regime
5. Coordinating with your CA for APA, MAP and international tax filings where required
The goal is to make sure that form renumbering does not lead to missed deadlines, wrong filings or penalties.
Official references and further reading
Official references you should bookmark:
- Income Tax Department e-Filing portal
- CBDT notifications and circulars on the Income Tax Act, 2025
- Official form mapping guide from the Income Tax Act, 1961 to the Income Tax Act, 2025
If you want a customised form mapping sheet for your business or practice, you can reach out with your current forms list and we will prepare a tailored ITA 2025 mapping.
