Income tax forms, old and new

For resident individuals with income from salary, one house property, other sources (interest etc.) and total income up to ₹50 lakh

Return forms keep their names under rule 164 of the Income-tax Rules, 2026; the link opens that rule.

For individuals and HUF not having income from profits and gains of business or profession

For individuals and HUF having income from profits and gains of business or profession

For individuals, HUF and firms (other than LLP) with presumptive income from business or profession

For firms, LLPs, AOP, BOI, artificial juridical person, co-operative society

For companies other than companies claiming exemption as a charitable or religious organisation

For persons including companies required to furnish returns as registered non-profit organisations, political parties, electoral trusts, research associations and similar bodies

Updated return — to report omitted income or correct under-reporting after the time for a belated or revised return, on payment of additional tax

Rule 165 prescribes Form ITR-UN; the form layout itself had not been published when checked (October 2026), so the link opens rule 165. Updated returns for years up to Tax Year 2025-26 continue in ITR-U under the 1961 Act.

Return of undisclosed income for the block period, furnished in response to a notice after a search or requisition (block assessment)

Form ITR-BN was notified by the Income-tax (Third Amendment) Rules, 2026 (Notification No. 97/2026) for searches and requisitions on or after 1 April 2026; the link opens the notified form. ITR-B continues for searches under the 1961 Act from 1 September 2024.

Verification form for a return furnished electronically without a digital signature or electronic verification code

Quarterly statement of tax deducted at source from salary

Quarterly statement of tax deducted at source on payments other than salary to residents

Quarterly statement of tax deducted at source on payments, other than salary, to non-residents

Quarterly statement of tax collected at source

Annual certificate of tax deducted at source on salary (and on pension or interest of specified senior citizens) — issued by the employer or bank

Certificate of tax deducted at source on payments other than salary (interest, rent, professional fees, etc.)

Certificate of tax deducted at source on purchase of immovable property

Form No. 132 replaces Forms 16B, 16C, 16D and 16E.

Certificate of tax deducted at source on rent paid by an individual or HUF

Certificate of tax collected at source, issued by the seller to the buyer

Declaration that tax on estimated total income is nil — for receiving interest, dividend etc. without deduction of tax

Form No. 121 replaces both Form 15G and Form 15H.

Declaration by a resident senior citizen that tax on estimated total income is nil

Declaration by a buyer for obtaining goods without collection of tax, where goods are used for manufacturing, processing or generating power

Tax audit report where the accounts are already audited under another law (e.g. the Companies Act)

Form No. 26 combines the old Form 3CD (Parts A and B), 3CA (Part C) and 3CB (Part D).

Tax audit report where the accounts are not audited under any other law

Statement of particulars to be furnished with the tax audit report — disallowances, depreciation, payments and other details

Audit report for claiming deduction of preliminary expenses or of expenditure on prospecting for certain minerals

Statement of preliminary expenses incurred, furnished one month before the due date of the return

Report of an accountant on the computation of capital gains (net worth) in a slump sale

Report from an accountant on international transactions and specified domestic transactions (transfer pricing)

Audit report of a charitable or religious trust or institution

Form No. 112 is the single audit report for registered non-profit organisations, replacing Forms 10B and 10BB.

Audit report of educational institutions, hospitals and other entities approved under section 10(23C)

Report of an accountant on the computation of book profit for minimum alternate tax (MAT)

Report of an accountant on adjusted total income and alternate minimum tax (AMT)

Form No. 67 is now the AMT report — the old Form 67 (foreign tax credit) is Form No. 44.

Statement furnished by an employee to a new employer — salary received from previous employer(s) during the year

Statement of perquisites, other fringe benefits or amenities and profits in lieu of salary

Statement by an employee of claims for deductions, exemptions and allowances (HRA, LTA, interest, investments) for computing TDS on salary

Claim of relief where salary is received in arrears or in advance, or on gratuity, retrenchment compensation or commuted pension

Relief prevents higher tax from income of several years being taxed in one year.

Declaration for claiming deduction for rent paid where no HRA is received

Statement of income from a country or region outside India and claim of foreign tax credit

Do not confuse with the new Form No. 67, which is the AMT report.

Appeal to the Joint Commissioner (Appeals) — JCIT(A) — or the Commissioner of Income-tax (Appeals) — CIT(A)

One form for both: rule 167 prescribes Form No. 99 for an appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals), filed electronically.

Appeal to the Income-tax Appellate Tribunal (ITAT)

Annual Information Statement — TDS, TCS, tax payments, refunds and specified financial transactions linked to a PAN

Applies from Tax Year 2026-27; Form 26AS continues for earlier years.

Challan-cum-statement for TDS on purchase of immovable property

Form No. 141 replaces Forms 26QB, 26QC, 26QD and 26QE.

Challan-cum-statement for TDS on rent paid by an individual or HUF

Application for a certificate for lower or nil deduction, or lower collection, of tax

Information to be furnished for payments to a non-resident (other than a company) or a foreign company

Certificate of an accountant for payments to a non-resident — nature of payment, rate and treaty position

Application for allotment of PAN — separate forms by type of applicant (Indian or foreign, individual or entity)

Application for allotment of TAN (Tax Deduction and Collection Account Number)