Type any old Income-tax Act 1961 form (like 15CA, 24Q, 26QB, 10F) or a new 2025 number — get the equivalent instantly, with the section reference and where to file it.
Maintained by CA Alok Kumar — FCA, AICA, LLM (NLU Delhi), AML Specialist · Partner, S.K. Mehta & Co. (Est. 1970)
Search by form number or by what it does (e.g. "foreign remittance", "donation", "salary TDS").
From 1 April 2026, the income tax e-filing portal organises forms under three tabs. Pick the tab that matches the applicable Act and period — the same form name can sit under either Act during the transition.
The new forms — these become the main set of compliance forms going forward. Use them for transactions on or after 1 April 2026.
The old forms — retained for pending proceedings and earlier periods. Use them for transactions up to 31 March 2026.
Forms prescribed under other legislation but filed through the income tax portal — e.g. certain levy or reporting forms.
And the accountant's certificate 15CB becomes Form 146 (UDIN-verified) for remittances on/after 1 April 2026.
Salary, non-salary resident and non-resident TDS returns under Sections 392 & 393, using numeric payment codes.
One challan-cum-statement with four schedules replaces the four PAN-based forms.
A single age-agnostic declaration with a 26-character UIN, under Section 393(6).
Salary and non-salary TDS certificates, generated only through TRACES.
Form 10F (treaty info) becomes 41; Form 10E (salary arrears relief) becomes 39 under Section 157.
The deciding factor is when the transaction (payment, credit or remittance) takes place, not when you file.
Transactions up to 31 March 2026 stay under the Income-tax Act, 1961 — use the old forms. Transactions on or after 1 April 2026 move to the Income-tax Act, 2025 — use the new forms. In practice this means dual filing in the transition year: for example, Q4 FY 2025-26 TDS is filed on the old forms (24Q/26Q/27Q), while Q1 of Tax Year 2026-27 uses the new forms (138/140/144). Already-filed Forms 15CA/15CB remain valid for remittances made before the new Act became operative. The tax audit report for FY 2025-26 continues on the existing 3CA/3CB/3CD set.
Need the underlying section as well? Use the companion Income-tax Act 2025 Section Finder to map any 1961 section to its 2025 clause.
Every form in the finder, at a glance. Search above for instant lookup, or scan the complete list here.
| New (2025) | Old (1961) | What it is | Reference |
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From the first new-form filing to old-to-new transition support, get accurate, document-backed help under the Income-tax Act, 2025.
