With the introduction of the Income Tax Act, 2025, effective from 1 April 2026, India’s tax compliance framework is undergoing a major transformation. One of the most important changes for professionals, businesses, and taxpayers is the complete restructuring of form numbers and section references.

If you are a CA, tax professional, investor, or business owner, understanding this transition is critical to avoid:

• Filing errors
• Compliance mismatches
• Automated notices under the new system

This blog provides a single consolidated summary table comparing old forms (1961 Act) with new forms (2025 Act) along with relevant sections.

Income Tax Forms Mapping – Old vs New (Ready Reckoner) – Applicable from FY 2026–27 onwards | Old forms valid till FY 2025–26)

Purpose	Old Form No.	Old Section (1961 Act)	New Form No.	New Section (2025 Act)	Key Change / Practical Insight
PAN – Indian Individual	49A	Sec 139A	Form 93	Registration Chapter	Aadhaar-based instant allotment
PAN – Indian Entity	49A	Sec 139A	Form 94	Registration Chapter	Separate classification
PAN – Foreign Individual	49AA	Sec 139A	Form 95	Registration Chapter	Global KYC integration
PAN – Foreign Entity	49AA	Sec 139A	Form 96	Registration Chapter	Enhanced compliance
TAN – Government Deductor	49B	Sec 203A	Form 134	TDS Chapter	Segregated process
TAN – Others	49B	Sec 203A	Form 135	TDS Chapter	Simplified onboarding
No PAN Declaration	Form 60	Rule 114B	Form 97	Registration	Wider transaction tracking
Declaration Statement Filing	Form 61	Rule 114C	Form 98	Registration	Continued half-yearly reporting

TDS / TCS Compliance (Major Changes) -01/04/2026 in forms and applicable sections

Purpose	Old Form	Old Section	New Form	New Section	Key Change
TDS – Salary Return	24Q	Sec 192	Form 138	Sec 392, 397	Real-time validation
TDS – Non Salary	26Q	Sec 193–194	Form 140	Sec 393	Consolidated reporting
TDS – Non Resident	27Q	Sec 195	Form 144	Sec 393	Cross-border tracking
TCS Return	27EQ	Sec 206C	Form 143	Sec 393, 397	Expanded scope
TDS Certificate – Salary	Form 16	Sec 203	Form 130	Sec 395	Auto-generated
TDS Certificate – Others	16A	Sec 203	Form 131	Sec 395	Fully digital
Lower/Nil TDS Certificate	13	Sec 197	Form 128	Sec 395	Simplified approval
Self Declaration (15G/15H)	15G/15H	Sec 197A	Form 121	Sec 393, 397	Single unified form

Audit, Reporting & Compliance Forms

Purpose	Old Form	Old Section	New Form	New Section	Key Change
Tax Audit	3CA/3CB/3CD	Sec 44AB	Form 26	Sec 63	Single unified audit form
Transfer Pricing	3CEB	Sec 92E	Form 48	TP Chapter	Integrated reporting
Foreign Remittance	15CA	Sec 195	Form 145	Sec 397	Stronger tracking
CA Certificate (Remittance)	15CB	Sec 195	Form 146	Sec 397	Risk-based validation
Salary Relief	10E	Sec 89(1)	Form 39	Sec 156	Auto computation
Tax Regime Option	10-IEA	Sec 115BAC	Updated	Sec 202	Default new regime

Data Reporting & Transparency Framework

Purpose	Old Form	Old Section	New Form	New Section	Key Change
Tax Credit Statement	26AS	Sec 203AA	Form 168 (AIS)	Reporting System	Single integrated view
High Value Transactions	SFT	Sec 285BA	Expanded	Reporting Chapter	Broader coverage

Key Structural Changes Under Income Tax Act, 2025

TDS provisions consolidated into:

• Sec 392 – Salary
• Sec 393 – Other payments & TCS
• Sec 395 – Certificates
• Sec 397 – Statements

✔ Tax Audit shifted to Sec 63 (simplified framework)
✔ Return filing covered under Sec 263
✔ Increased reliance on AIS (Form 168) for compliance tracking

As the ca desk value and care of their associates and clients we focus on Why This Change is Critical for You

Under the new regime:

• All filings are system-driven so be cautious in filing
• Form mismatch = instant notice trigger immediately
• AIS reconciliation is mandatory – No longer Ignorable

👉 Even a small error in form selection or section reference can lead to:

• Defective returns
• Compliance notices
• Penalties which will demand professional fees to solve and tackle so prefer to file your income tax return with some proven professionals, To know more you may visit and connect with us. https://thecadesk.com/itr-filing/

Practical Tips for Entrepreneurs

If you are:

• A business owner → Update ERP & TDS systems and re-train your Accountant with the help of your CA/Consultant , FOR IT Consultancy and ERP service – https://thecadesk.com/it-consultancy/
• A CA / consultant → Update compliance workflows, team mates and create awareness campaign for the help of others towards social cause.
• An investor → Ensure correct reporting of MF, bonds, AIF, NCD and tax implication of the same on your overall portfolio if you are planning to learn how to create tax efficient portfolio with the ca desk. FOR MF https://thecadesk.com/mutual-fund-advisory/ , FOR NCD/Bond Investment- https://thecadesk.com/ncd-bond-g-sec-advisory/, FOR Insurance https://thecadesk.com/insurance-advisory/

The shift from the Income Tax Act, 1961 to 2025 is not just about renumbering—it’s about moving to a fully digital, AI-driven compliance ecosystem.

Professionals who adapt early will:
✔ Avoid penalties
✔ Improve efficiency
✔ Deliver better advisory value

Professional Disclaimer

The above mapping is based on notified Income Tax Rules, 2026 and CBDT guidance under the Income Tax Act, 2025 (effective 1 April 2026).
Taxpayers should always verify the latest updates on the official portal before filing returns.

At www.thecadesk.com, we help clients with:
✔ Tax compliance & structuring
✔ Investment advisory (MF, Bonds, AIFs)
✔ End-to-end financial planning

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