Income Tax Act 2025 - New Form Names & Numbers
The Income Tax Act 2025 renames all income tax forms effective from FY 2026-27 (Tax Year 2026-27). ITR-1 is now Form 1, Form 16 is now Form 130, Form 26AS is now Form 168 (Tax Passbook). The content of each form remains the same.
Form Names: 1961 Act → 2025 Act
● 22 of 23 served from the API| Old Form (IT Act 1961) | New Form Name (IT Act 2025) | Purpose |
|---|---|---|
| ITR-1 (Sahaj) | Form 1● | ITR for salaried individuals |
| ITR-2 | Form 2● | ITR for individuals with capital gains, house property |
| ITR-3 | Form 3● | ITR for business/professional income |
| ITR-4 (Sugam) | Form 4● | ITR for presumptive income (44AD/44ADA) |
| ITR-5 | Form 5● | ITR for partnership firms, LLPs, AOP |
| ITR-6 | Form 6● | ITR for companies |
| ITR-7 | Form 7● | ITR for trusts, political parties, educational institutions |
| Form 16 (Part A + B) | Form 130 | TDS certificate on salary |
| Form 16A | Form 131● | Non-salary TDS certificate · quarterly |
| Form 26AS | Form 168● | Annual Tax Passbook · consolidated TDS / TCS / refunds |
| Form 24Q | Form 138● | Quarterly TDS return on salary |
| Form 26Q | Form 139● | TDS return for non-salary payments |
| Form 27Q | Form 140● | TDS return on payments to non-residents |
| Form 27EQ | Form 142● | TCS return |
| Form 10B | Form 10B (retained)● | Audit report for trusts/NGOs |
| Form 3CA-3CD | Form 3CA (revised)● | Tax Audit Report under Section 44AB |
| Form 15G / Form 15H | Form 121● | No-TDS self-declaration (merged from 15G and 15H) |
| Form 280 | Form 280 (retained)● | Advance tax / self-assessment tax challan |
| Form 281 | Form 281 (retained)● | TDS / TCS challan |
| Form 67 | Form 67 (retained)● | Foreign tax credit claim |
| Form 16 | Form 130● | Annual salary TDS certificate · TRACES-only |
| Form 27D | Form 133● | TCS certificate |
| Forms 26QB/QC/QD | Form 141● | Unified property / rent / contractor TDS return |
New TDS Challan Codes (1001-1067)
The IT Act 2025 introduces a new series of Nature-of-Payment codes (1001-1067) for TDS/TCS payments on Challan 281, replacing the old section-number codes (192, 194C, 194J, and so on). These codes are used when making payments on the income tax portal from FY 2026-27 onwards.
| Challan Code | Purpose |
|---|---|
| 1001 | Salary - Government employees (other than Union Government) |
| 1002 | Salary - Non-government employees |
| 1003 | Salary - Union Government employees |
| 1004 | Premature withdrawal of accumulated PF balance |
| 1009 | Rent - land, building or furniture |
| 1020 | Interest paid to senior citizen depositors (bank/post office) |
| 1023 | Contractor payments - Individual/HUF |
| 1024 | Contractor payments - other than Individual/HUF |
| 1026 | Technical services fees / royalty on films / call-centre payments |
| 1027 | Professional fees |
| 1028 | Director remuneration/fees (non-salary) |
| 1067 | Payments to partners - salary, remuneration, commission, bonus or interest |
Note: these Nature-of-Payment codes are portal UI classifications, not something formally notified under the Income Tax Act 2025 or its Rules - the income-tax e-filing portal is the source of truth. The 12 codes shown above are the ones we could independently corroborate across multiple practitioner sources as of September 2026; several other codes in the 1001-1067 range are reported inconsistently across sources or explicitly flagged as unconfirmed pending CBDT notification, so we have left them out rather than guess. Always confirm the current code on the live e-filing portal before making a payment.
Frequently Asked Questions
Is Form 16 now called Form 130?▾
Yes. Under IT Act 2025, the TDS certificate for salary income (previously Form 16) is now Form 130. The content is the same - salary details, TDS deducted, employer details. Your employer will issue Form 130 for FY 2026-27 onwards.
How does Form 168 (Tax Passbook) differ from Form 26AS?▾
Form 168, now called the Tax Passbook, is the updated Annual Tax Statement under IT Act 2025, replacing Form 26AS of the 1961 Act. It includes TDS, advance tax, self-assessment tax, and now also shows high-value financial transactions (previously in AIS). The data is the same; the form number and name have changed.
Do I need to use new form numbers when filing ITR for FY 2025-26?▾
No. FY 2025-26 (AY 2026-27) was the last year under the IT Act 1961, so old form names apply. The new IT Act 2025 form names apply from FY 2026-27 (Tax Year 2026-27) onwards.