Income-tax Act, 2025 Forms: New Form Numbers, Portal Filing and Compliance Guide

The Income Tax Department has started rolling out forms under the Income-tax Act, 2025 and the Income-tax Rules, 2026 on the official e-Filing portal. This is a major compliance transition for taxpayers, companies, trusts, NRIs, deductors, banks, professionals and Chartered Accountants because several old forms under the Income-tax Act, 1961 have now been renumbered and restructured under the new law.

As per the Income Tax Department’s official e-Filing portal, the Income-tax Act, 1961 stands repealed with effect from 01.04.2026 pursuant to Section 536 of the Income-tax Act, 2025. The portal also states that forms under the Income-tax Act, 2025 are available from 1 April 2026, while forms applicable for Assessment Year 2026–27 are available under “Forms as per Income-tax Act, 1961”. (Income Tax India)

This change is not merely cosmetic. Taxpayers and professionals must now select the correct form based on the applicable Act, tax year and nature of compliance. A wrong form selection may lead to filing errors, portal validation issues, TDS/TCS mismatch, remittance delay or compliance deficiency.

Legal and Portal Background

The CBDT has notified the Income-tax Rules, 2026 through Notification No. 22/2026 [F. No. 370142/41/2025-TPL] / G.S.R. 198(E), dated 20 March 2026. The official Income Tax Department website records the notification date and upload date as 20/03/2026. (Etds)

The e-Filing portal further states that the new Income Tax Forms have been made available to support the transition to the Income Tax Rules, 2026. New forms can be accessed through:
e-File → Income Tax Forms → File Income Tax Forms → Forms under Income Tax Act, 2025 → Select the applicable form. (Income Tax India)

For taxpayers who need assistance in selecting and filing the correct ITR form, professional support may be taken for ITR filing, especially where AIS, TIS, Form 26AS, capital gains, business income, foreign income or NRI status is involved.

Why the Form Mapping Guide Is Important

The official Form Mapping Guide – Income-tax Act, 1961 to Income-tax Act, 2025 clarifies that with implementation of the Income-tax Act, 2025 from 1 April 2026, forms prescribed under the Income-tax Act, 1961 have been renumbered and restructured under the new legislative framework. The guide also provides a mapping of new forms available on the e-Filing portal with their corresponding old forms.

The guide divides forms on the e-Filing portal into three tabs:

1. Forms as per Income Tax Act 2025 – forms available under the Income-tax Act, 2025.
2. Forms as per Income Tax Act 1961 – forms available under the Income-tax Act, 1961.
3. Forms as per Other Acts – forms prescribed under other applicable laws.

Therefore, before filing any form, the taxpayer or professional must first verify whether the compliance relates to the old Act or the new Act.

Important Form Mapping Under Income-tax Act, 2025

Some important form mappings relevant for regular compliance are as follows:

New Form under Income-tax Act, 2025	Earlier Form under Income-tax Act, 1961	Purpose
Form 105	Form 10AB	Registration of non-profit organisation or approval for deduction
Form 113	Form 10BD	Statement or correction statement to be filed by donee
Form 114	Form 10BE	Donation certificate
Form 121	Form 15G / 15H	Declaration for receipt of certain income without deduction of tax
Form 141	Forms 26QB, 26QC, 26QD, 26QE	Challan-cum-statement for specified TDS deductions
Form 145	Form 15CA	Information for payment to a non-resident or foreign company
Form 146	Form 15CB	Accountant certificate for payment to a non-resident or foreign company
Form 41	Form 10F	Information to be provided under section 159(8)
Form 42	Form 10FA	Application for certificate of residence

The official mapping guide specifically maps Form 105 with Form 10AB, Form 113 with Form 10BD, Form 114 with Form 10BE, Form 121 with Form 15G/15H, Form 141 with Forms 26QB/26QC/26QD/26QE, and Form 145/146 with Form 15CA/15CB.

Form 145 and Form 146: New Forms for Foreign Remittance

One of the most important practical changes relates to foreign remittances. Earlier, taxpayers and banks commonly referred to Form 15CA and Form 15CB for remittance outside India. Under the new form mapping:

Form 145 corresponds to earlier Form 15CA, and Form 146 corresponds to earlier Form 15CB. Form 145 is for furnishing information relating to payments to a non-resident or foreign company, while Form 146 is the accountant’s certificate for such payments.

This is highly relevant for NRIs, foreign companies, importers, service recipients, property sellers, NRO fund repatriation cases and cross-border payments. For such cases, taxpayers may take professional help for Form 145 and Form 146 filing, CA certificate for foreign remittance and NRI tax advisory.

TDS and TCS Related Forms

The mapping also impacts important TDS/TCS forms. Earlier Form 15G and Form 15H are mapped to Form 121 under the Income-tax Act, 2025. Similarly, Forms 26QB, 26QC, 26QD and 26QE are mapped to Form 141, which relates to challan-cum-statement for specified deductions of tax.

This is important for property buyers, tenants, banks, deductors, senior citizens and persons responsible for tax deduction. Where TDS credit mismatch, wrong challan, demand notice or adjustment issue arises, taxpayers may need support for income tax demand notice response.

Trusts, NGOs and Charitable Institutions

For charitable trusts, NGOs and non-profit organisations, earlier Form 10AB is now mapped to Form 105. Earlier Form 10BD and Form 10BE are mapped to Form 113 and Form 114 respectively. These forms are important for registration, donation reporting and donation certificate compliance.

Trusts, societies, Section 8 companies and non-profit entities should review their compliance calendar carefully. In many cases, income-tax filings, audit reports, donation statements and ROC filings may have to be coordinated. For structured compliance, entities may take assistance in audit services and ROC filing services.

Tax Payment Under New Integrated Payment Module

The Income Tax Department has also stated that a new integrated payment module is live on the e-Filing portal. Taxpayers can make payments under the existing Income-tax Act, 1961 for dues up to FY 2025–26 and under the Income-tax Act, 2025 for Tax Year 2026–27 onwards through a single interface. (Income Tax India)

This makes correct selection of Act, tax year, challan and payment category very important. Businesses should also align tax payments with books of accounts, TDS/TCS records, audit reports and return filing records. For regular business compliance, support may be taken for accounting and CFO services, GST registration and return filing and company or LLP registration compliance.

Practical Compliance Checklist

Taxpayers and professionals should take the following steps:

1. Identify the applicable Act – whether the form relates to the Income-tax Act, 1961 or the Income-tax Act, 2025.
2. Check the applicable year – AY 2026–27 forms may still be under the Income-tax Act, 1961, while Tax Year 2026–27 onward compliances may fall under the Income-tax Act, 2025.
3. Use the correct portal tab – select “Forms as per Income Tax Act 2025” only where the new Act applies.
4. Verify old-to-new form mapping – especially for Form 15CA/15CB, Form 10AB, Form 10BD, Form 10BE, Form 15G/15H and Form 26QB series.
5. Update internal compliance checklists – CA firms, companies, banks, deductors, trusts and consultants should update their working papers and SOPs.
6. Preserve filing acknowledgements – every form, challan and certificate should be saved properly for future assessment, audit, bank or compliance verification.

Conclusion

The introduction of forms under the Income-tax Act, 2025 is a significant procedural change. Though many compliances continue in substance, the form numbers, filing tabs, challans and statutory references have changed.

Taxpayers should not rely only on old form names. Before filing any income-tax form from 1 April 2026 onwards, it is necessary to verify the applicable Act, tax year and corresponding new form number from the official Income Tax Department portal.

For professional assistance in ITR filing, Form 145 and Form 146 filing, NRI taxation, income tax demand notice response, audit services, ROC filing services and business compliance advisory, taxpayers may consult CA Alok Kumar for legally sound and practical guidance.

Actionable takeaway: First identify the applicable Act and tax year, then select the correct form from the relevant tab on the e-Filing portal. This simple step can prevent wrong-form filing, tax payment mismatch and avoidable compliance notices.