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 26Q | Form 139● | TDS return for non-salary payments |
| Form 24Q | Form 138● | Quarterly TDS return on salary |
| 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 |
| Form 27Q | Form 140● | TDS return on payments to non-residents |
| 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 challan codes (1001-1067) for TDS and advance tax payments, replacing the old BSR-based codes used with Challan 280/281. These codes are used when making payments on the income tax portal from FY 2026-27 onwards.
| Challan Code | Purpose |
|---|---|
| 1001 | Advance Tax (Individual/HUF - New Regime) |
| 1002 | Advance Tax (Individual/HUF - Old Regime) |
| 1010 | Self-Assessment Tax (Individual/HUF) |
| 1020 | TDS on Salary (Section 393 - all TDS consolidated) |
| 1030 | TDS on Interest (Section 393 - all TDS consolidated) |
| 1040 | TDS on Contractor Payments (Section 393 - all TDS consolidated) |
| 1050 | TDS on Professional/Technical Fees (Section 393 - all TDS consolidated) |
| 1060 | TDS on Rent (Section 393 - all TDS consolidated) |
| 1067 | TCS - highest code in current series |
Note: Complete code list 1001-1067 is available at incometaxindia.gov.in. Shown above are the most commonly used codes.
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.