The Income Tax Department has rolled out a second set of statutory forms under the Income Tax Rules, 2026, making 13 additional forms, including quarterly forms, available for electronic filing on the Income Tax e-Filing Portal.

The development forms part of the ongoing transition to the Income Tax Act, 2025, which came into effect from 1 April 2026. With the latest rollout, taxpayers, deductors, collectors and tax professionals can access more statutory forms applicable under the new income-tax framework directly through the e-filing portal.

According to the official announcement displayed on the Income Tax Department's portal, the 13 additional forms can be accessed through the following path:

e-File → Income Tax Forms → File Income Tax Forms → Forms as per Income Tax Act, 2025 → Select the applicable form

Taxpayers have been advised to refer to the Navigator and the Income Tax Rules, 2026 for detailed information regarding applicability and filing requirements for individual forms.

Second Set of Forms Rolled Out Under New Income Tax Rules

The latest activation is described by the Income Tax Department as the “Rollout of second set of Statutory Forms under Income Tax Rules, 2026.”

The announcement specifically states that 13 more statutory forms covering quarterly forms have been made available on the e-Filing Portal.

This is significant because the transition from the Income Tax Act, 1961 to the Income Tax Act, 2025 requires corresponding changes not only to statutory provisions and section numbers but also to forms, reporting requirements and the digital infrastructure through which taxpayers meet their compliance obligations.

The latest rollout is therefore another important step in making the new income-tax framework operational on the e-filing portal.

Old and New Income Tax Laws Continue to Operate in Parallel

The Income Tax Act, 2025 became effective from 1 April 2026, replacing the Income Tax Act, 1961 for Tax Year 2026-27 onwards. However, the old Act continues to govern earlier periods.

For example, taxpayers filing income-tax returns for AY 2026-27, relating to income earned during FY 2025-26, continue to use forms prescribed under the Income Tax Act, 1961.

At the same time, advance-tax payments and other compliances relating to income earned during Tax Year 2026-27, beginning 1 April 2026, are governed by the Income Tax Act, 2025.

The Income Tax Department's e-filing portal consequently facilitates compliance under both laws simultaneously.

New Forms Reflect Shift to Income Tax Act, 2025

The new income-tax framework has introduced corresponding forms and, in certain cases, consolidated earlier forms.

For instance, the Department's recently published guidance explains that Form 141 is a unified challan-cum-statement for specified PAN-based TDS transactions. It replaces earlier Forms 26QB, 26QC, 26QD and 26QE used for TDS on specified transactions under the Income Tax Act, 1961.

Similarly, Form 145 replaces the earlier Form 15CA for reporting certain foreign remittances, while the Department has also issued guidance for other new forms under the 2025 Act.

Why This Update Matters for Chartered Accountants and Tax Professionals

The activation of additional statutory forms has practical significance for Chartered Accountants, tax practitioners, businesses, employers, deductors and other taxpayers.

Professionals should now verify whether the relevant compliance form is available under the Income Tax Act, 2025 tab before concluding that a filing facility has not yet been enabled.

CA firms may also need to update their:

• Internal tax-compliance calendars;

• Client-wise filing trackers;

• Standard operating procedures and checklists;

• TDS and TCS compliance processes;

• Software mappings for new form numbers and statutory provisions; and

• Staff training materials covering the transition from the old Act to the new law.

Particular care is required because compliance teams are currently operating in a dual-law environment. The applicable Act, statutory provision, form and reporting period must be correctly identified before making any filing.

How to Access the 13 Additional Forms

Taxpayers and professionals can access the newly enabled forms by following these steps:

Step 1: Log in to the Income Tax e-Filing Portal.

Step 2: Go to e-File.

Step 3: Select Income Tax Forms.

Step 4: Click File Income Tax Forms.

Step 5: Choose Forms as per Income Tax Act, 2025.

Step 6: Select the applicable statutory form and proceed with filing.

The Department has advised taxpayers to consult the Navigator and Income Tax Rules, 2026 to determine the correct form and understand the relevant filing requirements.

Key Takeaway

The activation of 13 additional statutory forms marks another important stage in the operational rollout of the Income Tax Act, 2025 and Income Tax Rules, 2026.

For taxpayers and tax professionals, the immediate priority is to identify which new forms apply to current compliances, update internal systems and ensure that filings are made under the correct legislation and reporting period.

As both the old and new income-tax laws continue to operate simultaneously for different periods, careful identification of the applicable Act, Tax Year or Assessment Year, statutory section and corresponding form will be critical to avoiding compliance errors. CA Sansaar