09/02/2026
π¨ Big Change Alert for Tax Professionals! π¨
The Draft Income-tax Rules, 2026 propose a major overhaul through renumbering and consolidation of Income-tax forms π
π Key Changes at a Glance
Old Forms β New Form Numbers
β
Tax Audit: Forms 3CA / 3CB / 3CD β Form 26
β
Transfer Pricing Report: Form 3CEB β Form 48
β
MAT Report: Form 29B β Form 66
β
Charitable Trust Registration: Form 10A β Form 104
β
NGO Audit Report: Forms 10B / 10BB β Form 112
β
TDS Return (Salary): Form 24Q β Form 138
β
TDS Return (Non-Salary): Form 26Q β Form 140
β
TCS Return: Form 27EQ β Form 143
β
Foreign Remittance Declaration: Form 15CA β Form 145
β
Annual Information Statement (AIS): Form 26AS β Form 168
π Professionals are advised to familiarise themselves with the new form numbering to ensure smooth compliance going forward.