The Income-tax Act, 2025 and the Income-tax Rules, 2026 came into force on 1 April 2026. The first tax year under them is 2026-27. Returns and tax audit reports for FY 2025-26 (AY 2026-27) continue on the forms notified under the 1961 Act.
| Purpose | Old form | New form |
|---|---|---|
| Annual information statement | Form 26AS and AIS | Form 168 |
| TDS certificate for salary | Form 16 | Form 130 |
| TDS certificate for other payments | Form 16A | Form 131 |
| TCS certificate | Form 27D | Form 133 |
| Quarterly TDS statement: salary | Form 24Q | Form 138 |
| Quarterly TDS statement: other payments to residents | Form 26Q | Form 140 |
| Quarterly TDS statement: payments to non-residents | Form 27Q | Form 144 |
| Quarterly TCS statement | Form 27EQ | Form 143 |
| Tax audit report | Forms 3CA, 3CB and 3CD | Form 26 |
Quarterly TDS statements under the new rules are due by 31 July, 31 October, 31 January and 31 May. The new terms are explained in our glossary.