Old Income-tax Form Numbers vs New Form Numbers – 16, 16A, 12BB, 15G, 26Q, 3CD and More
In short
- The Income-tax Rules, 2026 prescribe Forms numbered 1 to 190, replacing the old alphanumeric form numbers such as 16, 24Q and 3CD.
- Salary forms: Form 16 → 130, Form 12BB → 124, Form 12BA → 123, Form 10E → 39, Form 24Q → 138.
- The table below matches forms by purpose; always open the new form and its rule to confirm.
The Income-tax Rules, 2026 use simple serial numbers for forms (Form No. 1 to Form No. 190). The table below matches the old form with the new one that does the same job. Matching is by subject, using the form titles and the rules they come under; open the new form on this site to confirm details before using it.
Salary and employee forms
| Old form | Purpose | New form |
|---|---|---|
| Form 16 | TDS certificate on salary | Form No. 130 (rule 215) |
| Form 12BB | Employee’s claims for TDS (HRA, LTA, home loan interest, deductions) | Form No. 124 (rule 205) |
| Form 12BA | Statement of perquisites | Form No. 123 (rule 204) |
| Form 10E | Relief for arrears of salary | Form No. 39 (rule 73) |
| Form 10BA | Declaration for rent paid (80GG) | Form No. 31 (rule 65, section 134) |
| Form 10-IA | Medical authority certificate for disability | Form No. 30 (rule 61) |
| Form 15H | Declaration by senior citizen for no TDS | Form No. 125 |
| Form 15G | Declaration for no TDS (others) | Form No. 121 |
TDS and TCS forms
| Old form | Purpose | New form |
|---|---|---|
| Form 16A | TDS certificate other than salary | Form No. 131 (and Form 132 for certain other TDS certificates) |
| Form 27D | TCS certificate | Form No. 133 |
| Form 24Q | Quarterly TDS return on salary | Form No. 138 |
| Form 26Q | Quarterly TDS return, other payments | Form No. 140 |
| Form 27Q | Quarterly TDS return, payments to non-residents | Form No. 144 |
| Form 27EQ | Quarterly TCS return | Form No. 143 |
| Forms 26QB, 26QC, 26QD, 26QE | Challan-cum-statement for property, rent and similar payments; virtual digital assets | Form No. 141; exchanges report virtual digital asset TDS in Form No. 142 |
| Form 13 | Application for lower or nil TDS | Form No. 128 |
| Form 27C | Buyer’s declaration to avoid TCS | Form No. 127 |
| Form 26B | Deductor’s refund claim | Form No. 139 |
| Form 49B | TAN application | Form No. 134 (Government entity) and Form No. 135 (others) |
| Forms 15CA / 15CB / 15CC | Payments to non-residents: information, accountant’s certificate, authorised dealer statement | Forms 145, 146 and 147 |
PAN, reporting and returns
| Old form | Purpose | New form |
|---|---|---|
| Form 49A / 49AA | PAN application | Forms 93 to 96 (rule 158) for citizens, companies, foreigners and foreign entities |
| Form 60 / Form 61 | Declaration by person without PAN, and statement of such declarations | Forms 97 and 98 |
| Form 61A / 61B | Statement of financial transactions; reportable accounts | Forms 165 and 166 |
| Annual Information Statement | Information shown to taxpayer | Form No. 168 |
The return forms (ITR) are not among the 190 forms in these Rules, so check the e-filing portal for the ITR you must use.
Audit, appeals, transfer pricing and non-profit forms
| Old form | Purpose | New form |
|---|---|---|
| Form 3CA / 3CB / 3CD | Tax audit report and statement of particulars | Form No. 26 (section 63, rule 47) |
| Form 3CEB | Accountant’s report on international transactions | Form No. 48 |
| Forms 3CEAA to 3CEAE | Master file and country-by-country report | Forms 56 to 60 |
| Form 29B / 29C | Book profit (MAT) and alternate minimum tax reports | Forms 66 and 67 |
| Form 67 | Foreign tax credit statement | Form No. 44 |
| Form 10FA / 10FB | Tax residency certificate application and certificate | Forms 42 and 43 |
| Form 35 | Appeal to Commissioner (Appeals) | Form No. 99 |
| Form 36 / 36A | Appeal and cross-objections to the Tribunal | Forms 115 and 116 |
| Forms 10A / 10AB | Registration and approval of charitable and religious organisations | Forms 104 and 105 (section 332 / 354) |
| Form 10B | Audit report of trusts | Form No. 112 |
| Form 10BD / 10BE | Statement and certificate of donations | Forms 113 and 114 |
| Form 52A | Statement by producers of cinematograph films | Form No. 164 |
How to use this table
- Employees mostly meet five forms: 124 (claims to employer), 123 (perquisites), 39 (arrears relief), 125 or 121 (no-TDS declaration) and 130 (the year-end TDS certificate, due from the employer by 15 June under rule 215).
- Deductors file 138 and 140 every quarter.
- Our Ask search also understands old names: type "Form 16" or "Form 15G".
Matching is by subject and may not be exact for every use; the Rules and Forms are the authority.
Still have a question? Ask TAXBADI – get an answer from the Act, Rules and forms, with the exact sections cited.
More guides
- Arrears of Salary – Relief under Section 157, Rule 73 and Form No. 39 (Old 89(1))
- Capital Gains Tax Rates 2026-27 – Shares, Mutual Funds and Property under the New Act
- Clubbing of Income – Section 99: When Spouse or Minor Child Income Is Added to Yours
- Filing Income Tax Return Late – Fee under Section 428 and Interest under Sections 423 to 425
This guide is for general information and is not tax advice. Tax figures are before health and education cess unless stated. The law and the official notifications are the final authority – see our Disclaimer. Found a mistake? Tell us.