Income Tax Rules 2026: Key Forms Renumbered, Tax Audit Now Form 26

The Income Tax Department has introduced extensive changes to the numbering of several statutory forms under the Income Tax Rules 2026. Many forms that were previously prescribed under the Income Tax Act, 1961 and Income Tax Rules, 1962 have now been replaced with newly numbered versions.
 

These revisions cover a wide range of compliance filings including tax audit reports, PAN and TAN applications, TDS statements, foreign remittance certificates, filings for charitable organisations, and appellate forms.
 

According to the revised framework, around 30 frequently used forms have been assigned new numbers, which means taxpayers, chartered accountants, businesses, and trusts will need to adopt the updated formats for future filings.
 

One of the most notable changes relates to tax audit reporting. The earlier Forms 3CA and 3CB have now been consolidated and replaced with Form 26. The redesigned form is expected to include 55 clause-wise sections, suggesting a more detailed and structured reporting format.
 

In the area of transfer pricing, Form 3CEB has been reassigned as Form 48. Additionally, reporting related to Minimum Alternate Tax (MAT), which previously shared the same form numbering, will now be done through Form 66.
 

The government has also revised forms linked to taxpayer identification and registration.

• PAN application for Indian residents and companies (Form 49A) is now Form 93.

• PAN application for foreign or non-resident applicants (Form 49AA) has been renamed Form 95.

• TAN application (earlier Form 49B) has been replaced by Form 135.

Changes have also been introduced in forms related to international taxation and remittances.

• Form 15CA, used for reporting foreign remittances, is now Form 131.

• Form 15CB, the chartered accountant’s certificate for remittances abroad, has been reassigned to Form 146.

• Tax Residency Certificate application (Form 10FA) will now be filed as Form 42.

The new rules also impact charitable trusts and non-profit organisations.

• Form 10AB, used for registration of non-profits, is now Form 105.

• Form 9A has been renumbered as Form 108.

• Form 10, which relates to accumulation of income by trusts, has become Form 109.

• Audit reports earlier filed in Forms 10B and 10BB will now be submitted through Form 112.

Several TDS and tax statement forms have also been reassigned new numbers.

• Form 16A is now Form 131.

• Form 24Q, used for TDS returns on salaries, is now Form 138.

• Form 27Q has been changed to Form 140.

• Form 27EQ (TCS return) is now Form 143.

• The widely used Form 26AS tax statement has been replaced with Form 168.

Appeal procedures have also been updated. ITAT appeal Form 36 has been redesignated as Form 115, while Form 36A will now be known as Form 116.
 

According to tax professionals, the renumbering exercise appears to be part of a broader initiative to modernise compliance procedures, streamline reporting formats, and align existing rules with the proposed Income Tax Act 2025 framework. However, practitioners and taxpayers may require time to adapt, as the revised numbering affects many routine filings and compliance processes.