To make the compliance process easier for taxpayers the new Income Tax Rules have introduced updated form names under the Income-tax Act, 2025, applicable from 1st April 2026.
The Income Tax Department has issued a Form Mapping Guide – Income-tax Act, 1961 to Income-tax Act, 2025 for easy reference and identification of the equivalent forms. The e-Filing portal now organizes forms under separate tabs, making it easier to identify which form to use for current and past financial years.The e-Filing portal has also reorganized forms into three separate tabs for clarity:
1. Forms as per Income-tax Act, 2025 – For current filings under the new law. 
2. Forms as per Income-tax Act, 1961 – Legacy forms for past years or pending submissions. 
3. Forms as per Other Acts – Forms prescribed under other legislations, such as company or LLP rules.
The most frequently used forms are mentioned below.
1. TDS / TCS Forms
a) No TDS Declaration 
• Old Form / Section: 15G / 15H 
• New Form / Section: Form 121 
• Use: To declare income where TDS should not be deducted. 
b) TDS on Property / Rent / Contractors 
• Old Form / Section: 26QB / 26QC / 26QD / 26QE 
• New Form / Section: Form 141 
• Use: For deducting TDS on property transactions, rent payments, or payments to contractors. 
c) No TCS Declaration by Buyer 
• Old Form / Section: 27C 
• New Form / Section: Form 127 
• Use: Buyer declares TCS not applicable on certain transactions.
2. Foreign Remittance / International Tax Forms
a) Reporting Foreign Payments 
• Old Form / Section: 15CA 
• New Form / Section: Form 145 
• Use: To report payments to non-residents. 
b) CA Certificate for Foreign Payments 
• Old Form / Section: 15CB 
• New Form / Section: Form 146 
• Use: Certificate from a Chartered Accountant for foreign remittance. 
3. NGO / Trust / Donation Forms
a) Provisional Registration 
• Old Form / Section: 10A 
• New Form / Section: Form 104 
• Use: Register a new NGO or trust provisionally. 
b) Final Registration / Renewal 
• Old Form / Section: 10AB 
• New Form / Section: Form 105 
• Use: Final registration of NGO/trust. 
c) Donation Statement 
• Old Form / Section: 10BD 
• New Form / Section: Form 113 
• Use: Statement of donations received. 
d) Donation Certificate 
• Old Form / Section: 10BE 
• New Form / Section: Form 114 
• Use: Issuing certificate to donors for tax deduction
4. Research / Special Business Approvals
a) Research Institution / University Approval 
• Old Form / Section: 3CF 
• New Form / Section: Form 17 
• Use: Approval for research institutions, universities, or companies involved in research. 
b) Semiconductor Wafer Fabrication Units 
• Old Form / Section: 3CS 
• New Form / Section: Form 19 
• Use: Approval for chip manufacturing units as specified business. 
c) Transfer Pricing / APA Compliance 
• Old Form / Section: 3CE series 
• New Form / Section: Forms 50–54 
• Use: Advance Pricing Agreement and transfer pricing compliance. 
d) Tonnage Tax Scheme (Shipping) 
• Old Form / Section: 65 
• New Form / Section: Form 80 
• Use: Option or renewal for tonnage tax scheme for shipping businesses.

Besides the forms listed above, many other forms are mentioned in the Form Mapping Guide – Income-tax Act, 1961 to Income-tax Act, 2025. Taxpayers and professionals can download the official Income Tax Form Mapping Guide (ITA 1961 → ITA 2025) from the e-Filing portal