/ Income-tax Act 2025 · Forms · Updated 2026-10-30
Old vs New Income Tax Form Numbers, 15CA is now 145.
From 1 April 2026, the Income-tax Rules, 2026 renumbered almost every income tax form. Form 15CA is now Form 145, Form 15CB is Form 146, Form 10F is Form 41, Form 13 is Form 128, Form 27Q is Form 144 and Form 26AS is Form 168. Search the table below for any form.
DC
Written by CA Durgesh Chavda
Chartered Accountant (ICAI) · Founder, Bharat Quantum Prospera · NRI taxation, US incorporation, transaction due diligence, forensic audit, AEO, cross-border tax · LinkedIn
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Old form, new form.
| Old form | New form | What it is | Who uses it |
|---|---|---|---|
| Form 15CA | Form 145 | Information on remittance to a non-resident | Anyone paying a non-resident or sending money abroad |
| Form 15CB | Form 146 | Chartered accountant's certificate for a foreign remittance | Remitters needing a CA certificate |
| Form 10F | Form 41 | Information for claiming tax treaty (DTAA) benefits | Non-residents claiming treaty rates |
| Form 67 | Form 44 | Foreign tax credit claim | Residents with foreign income taxed abroad |
| Form 13 | Form 128 | Application for lower or nil TDS certificate | NRIs selling property, non-residents with Indian income |
| Form 27Q | Form 144 | Quarterly TDS return for payments to non-residents | Buyers, companies and firms paying non-residents |
| Form 26QB / 26QC / 26QD / 26QE | Form 141 | TDS on property, rent and certain payments (PAN-based) | Property buyers, tenants, individuals paying contractors |
| Form 24Q | Form 138 | Quarterly TDS return for salary | Employers |
| Form 26Q | Form 140 | Quarterly TDS return for other resident payments | Businesses deducting TDS |
| Form 27EQ | Form 143 | Quarterly TCS return | Collectors of TCS |
| Form 16 | Form 130 | Salary TDS certificate | Employees |
| Form 16A | Form 131 | Non-salary TDS certificate | Payees of TDS |
| Form 26AS | Form 168 | Annual tax statement | All taxpayers |
| Form 3CA / 3CB / 3CD | Form 26 | Tax audit report | Businesses and professionals under audit |
| Form 3CEB | Form 48 | Transfer pricing accountant's report | Companies with international or specified domestic transactions |
| Form 15G / 15H | Form 121 | Declaration for receiving income without TDS | Residents with income below the taxable limit |
| Form 49A | Form 93 / 94 | PAN application: Indian individuals / Indian entities | New PAN applicants |
| Form 49AA | Form 95 / 96 | PAN application: foreign individuals / foreign entities | Foreign citizens, OCIs, foreign companies |
| Form 49B | Form 134 | TAN application | Deductors |
| Form 35 | Form 99 | Appeal to the Commissioner (Appeals) | Taxpayers appealing an order |
| Form 36 | Form 115 | Appeal to the ITAT | Taxpayers appealing to the Tribunal |
| Form 61A | Form 165 | Statement of financial transactions (SFT) | Reporting entities |
/ Which numbers apply when
The rule of thumb.
- The Income-tax Act, 2025 and the Income-tax Rules, 2026 apply from 1 April 2026. Transactions and filings for tax year 2026-27 onwards use the new numbers.
- Returns, audits and transfer pricing reports for FY 2025-26 (AY 2026-27), due in 2026, are still under the 1961 Act and use the old forms, such as Form 3CEB and Form 3CD.
- Foreign remittances made from 1 April 2026 are reported in Form 145, with a CA certificate in Form 146 where required.
- Due dates and the basic purpose of most forms did not change; the numbers and section references did.
- Old forms remain relevant for corrections and proceedings for earlier years.
/ For NRIs and foreign companies
The forms you are most likely to meet.
- Sending or receiving money across borders: Form 145 (was 15CA) and Form 146 (was 15CB).
- Claiming treaty rates: Form 41 (was 10F), plus a tax residency certificate.
- Selling property in India as an NRI: Form 128 (was 13) for a lower TDS certificate; the buyer deducts TDS using PAN in Form 141 from 1 October 2026.
- Paying a non-resident: TDS return in Form 144 (was 27Q).
- Foreign company or foreign individual needing a PAN: Form 96 or Form 95 (was 49AA).
- Indian subsidiary of a foreign group: transfer pricing report in Form 48 (was 3CEB) from tax year 2026-27.
Sources: TaxGuru: old vs new income tax forms; Tax2win: new form list.
Last updated: 30 October 2026. Check the form on the e-filing portal before filing.
/ Ready when you are
Not sure which form applies?
Email durgesh@bharatquantumprospera.com or WhatsApp +91 78018 87130. Fixed-scope quote within 48 hours.
FAQ
Common questions, answered.
What is the new number for Form 15CA and 15CB?
From 1 April 2026, Form 15CA is Form 145 and Form 15CB is Form 146 under the Income-tax Rules, 2026.
What is the new number for Form 10F?
Form 41. Non-residents use it to give the information needed to claim tax treaty (DTAA) benefits.
What replaced Form 27Q?
Form 144, the quarterly TDS return for payments to non-residents.
What is Form 128?
The application for a lower or nil TDS certificate, which replaced Form 13. NRIs selling property commonly use it.
Is Form 3CEB still used?
Yes, for FY 2025-26 (AY 2026-27). From tax year 2026-27 the transfer pricing report is Form 48.
What is the new number for Form 26AS?
Form 168, the annual tax statement.
Can BQP file these forms?
Yes: Forms 145/146, 41, 128, 144 and 48, for NRIs and foreign companies. Email durgesh@bharatquantumprospera.com or WhatsApp +91 78018 87130. Fixed-scope quote within 48 hours.
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