With the introduction of the Income-tax Act, 2025 and the corresponding Income-tax Rules, 2026, one of the key areas of change is the renumbering and restructuring of forms used for TDS and TCS compliance.
While the fundamental compliance requirements remain largely similar, the form numbers and their linkage with the new sections have been realigned.
What Has Changed?
Under the earlier framework, deductors and collectors were familiar with forms such as:
- Form 24Q – Salary
- Form 26Q – Non-salary payments
- Form 27Q – Non-resident payments
- Form 27EQ – TCS
- Form 16 / 16A – TDS Certificates
Under the new Rules:
- Forms are renumbered (e.g., 24Q → 138, 26Q → 140, 27Q → 144, etc.)
- Section references are aligned with Section 392, 393, 394, and 397
- Reporting continues but under a structured and consolidated framework
The form logic remains familiar, but the numbering and legal references have changed.
Why This Change Matters
This change is important because:
- It aligns forms with the new Income-tax Act, 2025 structure
- It ensures consistency with Section 393 (TDS) and Section 394 (TCS)
- It simplifies long-term compliance and system-based validation
For users:
The biggest adjustment is remembering the new form numbers and mapping them correctly with existing use cases.
Useful TDS/TCS Forms as per Income-tax Rules, 2026
| New Form No. (IT Rules 2026) | Old Form No. (IT Rules 1962) | Description |
26 | 3CA, 3CB, 3CD | Audit report and Statement of particulars required to be furnished under section 63 |
121 | 15G, 15H | Declaration under section 393(6) for receipt of certain incomes without deduction of tax Click to View |
122 | 12B and 12BAA | Form for furnishing details of income under section 392(4)(a) for the purposes of making deduction where income is chargeable under the head “Salaries” Click to View |
123 | 12BA | Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof Click to View |
124 | 12BB | Statement showing particulars of claims by an employee for deduction of tax under section 392(5)(b) |
125 | 12BBA | Declaration to be furnished by Specified Senior Citizen for deduction of tax under Section 393(1) [Table: Sl. No. 8(iii)] |
126 | 15C, 15D | Application by a person specified in rule 209 for a certificate under section 395(1), for receipt of certain sums without deduction of tax Click to View |
127 | 27C | Declaration under section 394(2) to be made by a buyer for obtaining goods without collection of tax Click to View |
128 | 13 | Application for issuance of certificate for lower or nil deduction of income-tax under section 395(1) and lower collection of income-tax under section 395(3) Click to View |
129 | 15E | Application by a person for a certificate under section 395(2) and 400(3) for determination of appropriate proportion of sum (other than salary) payable to non-resident, chargeable to tax in case of the recipient. Click to View |
130 | 16 | Certificate under section 395 for tax deducted at source on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1) Click to View |
131 | 16A | Certificate under section 395(4) for tax deducted at source other than on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1) Click to View |
133 | 27D | Certificate under section 395(4) for tax collected at source Click to View |
134 | 49B(1) | Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 |
135 | 49B(2) | Form for application for allotment of Tax Deduction and Collection Account Number [TAN] under section 397 |
137 | 24G | TDS/TCS Book Adjustment Statement Click to View |
138 | 24Q | Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of salary paid to employee under section 392, or income of specified senior citizen under section 393(1) Click to View |
140 | 26Q | Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments made other than salary Click to View |
141 | 26QB, 26QC, 26QD, 26QE | Challan-cum-statement of deduction of tax under section 393 Click to View |
142 | 26QF | Quarterly statement of tax deposited in relation to transfer of virtual digital asset |
143 | 27EQ | Quarterly statement of collection of tax at source Click to View |
144 | 27Q | Quarterly statement of deduction of tax in respect of payments made to non-residents Click to View |
145 | 15CA | Information to be furnished for payments to a non-resident Click to View |
146 | 15CB | Certificate of an accountant for payments to a non-resident Click to View |