Last updated: 18 August 2026 · Written and reviewed by CA Meet Dhrangadhariya, CSM & Co LLP
Quick summary
- The Income-tax Rules, 2026 renumber the forms from 1 onwards: for example Form 99 is the appeal to the Commissioner (Appeals) (old Form 35), Form 115 the Tribunal appeal (old Form 36), Form 26 the tax audit report, Form 41 the treaty information form (old 10F), Form 44 the foreign tax credit statement (old 67), Form 48 the transfer pricing report (old 3CEB) and Form 93 the PAN application for an Indian citizen (old 49A).
- Salary and TDS forms are 121 (declaration for no deduction, section 393(6)), 122 (other income details), 123 (perquisites, old 12BA), 124 (employee’s claims, old 12BB), 125 (specified senior citizen declaration) and 128 (lower or nil deduction certificate, old Form 13); the TDS statements are Forms 138 to 144 and certificates are Forms 130 to 133.
- Registration and compliance of trusts use Forms 104 to 114.
- The list below is built from the titles and rule references in the Rules; old form numbers are shown only where the earlier posts in this series or the form titles establish them.
The Income-tax Rules, 2026 prescribe all forms afresh, numbered in one series. This index lists the key forms with the rule that prescribes each, taken from the Rules. Old form numbers are shown only where they are established by the form title or by earlier posts in this series; for other forms, use the Rules to find the purpose.
Returns, appeals and registrations
| Form | Purpose | Rule | Old form |
|---|---|---|---|
| 99 | Appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) | 167 | 35 |
| 115 | Appeal to the Appellate Tribunal | 193(1) | 36 |
| 116 | Memorandum of cross-objections before the Tribunal | 193(2) | 36A |
| 93 | PAN application: individual who is a citizen of India | 158 | 49A |
| 94 | PAN application: Indian company or entity | 158 | |
| 95 | PAN application: individual who is not a citizen of India | 158 | 49AA |
| 96 | PAN application: entity incorporated outside India | 158 | |
| 97 | Declaration by a person (other than a company or firm) who does not have a PAN | 159 and 160 | |
| 98 | Statement of declarations received in Form 97 | 160 | |
| 134, 135 | Application for a Tax Deduction and Collection Account Number (TAN) | 216 |
Audit reports
| Form | Purpose | Rule |
|---|---|---|
| 26 | Audit report and statement of particulars under section 63 (tax audit) | 47 |
| 32 | Audit report for deductions under sections 138 to 144 (Chapter VIII-C) | 66 |
| 24 | Audit report under section 59 for royalty and fees for technical services of non-residents | 43 |
| 112 | Audit report of a registered non-profit organisation under section 348 | 188 |
| 100, 101 | Audit report and inventory valuation report under section 268(5) | 171 |
| 66 | Report for computation of book profit under section 206(1) | 137 |
| 67 | Report for computation of adjusted total income and alternative minimum tax | 138 |
Salary, TDS and TCS
| Form | Purpose | Rule |
|---|---|---|
| 121 | Declaration under section 393(6) for receiving certain income without deduction of tax | 211 |
| 122 | Details of other income under section 392(4)(a) for TDS on salary | 204(1) |
| 123 | Statement of perquisites, fringe benefits and amenities | 204(2)(b) |
| 124 | Employee’s claims for deduction of tax on salary | 205 |
| 125 | Declaration by a specified senior citizen | 208 |
| 126 | Application for a certificate under section 395(1) | 209 |
| 127 | Declaration under section 394(2) by a buyer to obtain goods without collection of tax | 212 |
| 128 | Application for a certificate for lower or nil deduction or collection | 213 |
| 129 | Application for a certificate under sections 395(2) and 400(3) | 214 |
| 130 | TDS certificate on salary under section 395 | 215(1) |
| 131, 132 | TDS certificates under section 395(4) for deduction other than on salary | 215(1) |
| 133 | TCS certificate | 215(1) |
| 138 | Quarterly statement of deduction of tax on salary, and on income of a specified senior citizen under section 393(1) Table Sl. No. 8(iii) | 219(1) |
| 140 | Quarterly statement of deduction of tax on payments other than salary | 219(1) |
| 144 | Quarterly statement of deduction of tax on payments other than salary made to non-residents | 219(1) |
| 143 | Quarterly statement of collection of tax at source | 219(1) |
| 141 | Challan-cum-statement of deduction of tax under section 393(1) Table Sl. Nos. 2(i), 3(i), 6(ii) and 8(vi) | 218(3), 219(5) |
| 142 | Quarterly statement of tax deposited on transfer of virtual digital assets, by an exchange | 219(2) |
| 145 | Information for payments to a non-resident other than a company, or to a foreign company | 220 |
| 146 | Accountant’s certificate for such payments | 220(1)(c) |
Treaties, foreign tax and transfer pricing
| Form | Purpose | Rule | Old form |
|---|---|---|---|
| 41 | Information to be provided under section 159(8) for treaty relief | 75(1) | 10F |
| 42 | Application for a certificate of residence | 75(3) | |
| 43 | Certificate of residence | 75(4) | |
| 44 | Statement of foreign income and foreign tax credit | 76(10) | 67 |
| 45 | Intimation of settlement of dispute on foreign tax | 76 | |
| 46, 47 | Option for arm’s length price (section 166(9)) and accountant’s certificate | 82 | |
| 48 | Accountant’s report on international and specified domestic transactions | 85 | 3CEB |
| 49 | Application for safe harbour | 90, 91, 98, 101 | |
| 51 | Application for an Advance Pricing Agreement | 106 | |
| 56, 59 | Master file and country-by-country report | 123, 124(3) |
Registered non-profit organisations
| Form | Purpose | Rule |
|---|---|---|
| 104 | Application for provisional registration or approval | 181(1) |
| 105 | Application for registration under section 332 or approval under section 354 | 181(1) |
| 106, 107 | Orders granting or rejecting registration and approval | 181 |
| 108 | Option for deemed application under section 341(7) | 184 |
| 109 | Statement of accumulation under section 342(1) | 185 |
| 110, 111 | Application for change of purpose of accumulation and the order | 186 |
| 112 | Audit report under section 348 | 188 |
| 113 | Statement of donations by the donee | 190(2) |
| 114 | Certificate of donation | 190(7) |
Information reporting and others
| Form | Purpose | Rule |
|---|---|---|
| 165 | Statement of specified financial transactions under section 508(1) | 237 |
| 166 | Statement of reportable account | 239 |
| 167 | Statement of transactions in crypto-assets | 243 |
| 168 | Annual Information Statement | 245 |
| 162 | Annual statement under section 505 by a non-resident with a liaison office in India | 234 |
| 169, 170 | Valuer registration and valuation report | 246, 248 |
| 188 | Application for approval of a superannuation or gratuity fund | 313 |
How to use the table
- Find the purpose, then the rule, then read the form in the Rules for its parts and attachments.
- Check that the form is available on the portal for the tax year, because some forms are activated later than the Rules.
- For forms that carry a due date (audit report, Form 48, statements), the due date is in the Act section or the rule that prescribes it, as explained in the other posts of this series.
How CSM & Co LLP can help
We prepare and file these forms for businesses, employers, trusts and non-residents. Please reach out to our team and we will be happy to assist.
Frequently asked questions
Why have the income tax form numbers changed?
The Income-tax Rules, 2026, which accompany the Income-tax Act, 2025 from 01/04/2026, prescribe the forms afresh and number them in one series (Form 1 to about Form 190 and beyond). Many old forms are now different numbers, and some old forms with similar purposes have been merged.
What is the new form for lower or nil deduction of TDS?
Form 128 (Rule 213), the application for a certificate for lower or nil deduction of income-tax. Form 129 (Rule 214) is the application for a certificate under sections 395(2) and 400(3) for determining the tax to be deducted or collected.
Which forms do employers use for salary TDS?
The employee gives details of other income in Form 122 (Rule 204(1)), the employer’s statement of perquisites and other benefits is Form 123 (Rule 204(2)(b)), and the employee’s statement of claims for deduction is Form 124 (Rule 205). The salary TDS certificate is Form 130 (Rule 215(1), Table Sl. No. 1), and the quarterly statement for salary is Form 138 (Rule 219).
Where is the PAN application form?
Form 93 for an individual who is a citizen of India (Rule 158), Form 94 for an Indian company or entity, Form 95 for an individual who is not a citizen of India and Form 96 for an entity incorporated outside India. Forms 97 and 98 are the declaration by a person without a PAN and the statement of declarations received.
Are the old forms still valid?
For tax years starting from 01/04/2026 the Income-tax Act, 2025 and the Rules 2026 apply, so the new forms are used for those years and for events after that date. Old forms continue to apply to matters under the 1961 Act; check the transition provisions for any particular case.
Where can I find the complete list?
The Income-tax Rules, 2026 on the Income Tax Department website (rule number and form number are given on each form). The department’s portal lists the forms available for e-filing.
Official sources
- Income Tax Department: Income-tax Rules, 2026 (Forms 1 to 190)
- Income Tax Department: Income-tax Act, 2025
Related reading
- Dearness Allowance (DA): Meaning, Tax Treatment and the 60% Rate from January 2026
- What is Income Tax? Meaning, Rules, Tax Slabs, Types and Tax Guide for Tax Year 2026-27
- Penalties under the Income-tax Act, 2025: Under-Reporting, Misreporting, Waiver Scheme and Other Penalties (Tax Year 2026-27)
Disclaimer
This article is for general informational purposes only and should not be considered professional advice. Please consult a qualified expert for advice tailored to your specific situation. The author and website owner are not liable for any errors or actions based on this content.
