Income Tax Act 2025 Forms Mapping: Old Forms vs New Forms

The Income Tax Act, 2025 has introduced a new legislative framework for income-tax compliance in India. One of the most practical changes for taxpayers, professionals, businesses, trusts, NRIs and remitters is the renumbering and restructuring of several income-tax forms.

From 1 April 2026, the e-Filing portal displays forms under different tabs, including:

• Forms as per Income Tax Act, 2025
• Forms as per Income Tax Act, 1961
• Forms as per Other Acts

This change makes it very important to select the correct form based on the applicable Act, relevant tax year, transaction date and compliance requirement.

For quick section comparison, taxpayers may use our Income Tax Act 2025 section finder. For identifying old and new forms, our income tax form finder can also help taxpayers, accountants and professionals avoid confusion.

Why Income Tax Act 2025 Form Mapping Is Important

Many forms under the Income Tax Act, 1961 have not disappeared in substance, but their form numbers and statutory references have changed under the Income Tax Act, 2025 and Income Tax Rules, 2026.

For example:

• Old Form 15CA is now mapped with Form 145.
• Old Form 15CB is now mapped with Form 146.
• Old Form 10F is now mapped with Form 41.
• Old Forms 26QB, 26QC, 26QD and 26QE are now mapped with Form 141.
• Old Forms 15G and 15H are now mapped with Form 121.

This means that taxpayers should not merely search for the old form number on the portal. They should verify the correct form number under the applicable Act before filing.

Key Income Tax Act 2025 Forms Mapping Table

Below is a practical mapping of important forms relevant for taxpayers and professionals.

New Form No. under ITA 2025	Old Form No. under ITA 1961	Practical Purpose
Form 41	Form 10F	Information to be provided for treaty/DTAA-related purposes
Form 42	Form 10FA	Application for certificate of residence
Form 104	Form 10A	Application for provisional registration or provisional approval
Form 105	Form 10AB	Application for registration of non-profit organisation / approval for deduction
Form 106	Form 10AC	Order for provisional registration / approval or rejection
Form 113	Form 10BD	Statement or correction statement by donee
Form 114	Form 10BE	Certificate of donation
Form 121	Form 15G / 15H	Declaration for receiving specified income without deduction of tax
Form 127	Form 27C	Declaration by buyer for obtaining goods without tax collection
Form 141	Forms 26QB, 26QC, 26QD, 26QE	Challan-cum-statement for specified TDS payments
Form 145	Form 15CA	Information for payment to non-resident or foreign company
Form 146	Form 15CB	CA certificate for payment to non-resident or foreign company
Form 152	Form 28A	Intimation to Assessing Officer regarding advance-tax demand
Form 186	Form 40C	Application for recognition of recognised provident fund
Form 187	Forms 42, 43, 44	Appeal relating to refusal/withdrawal of recognition or approval of fund
Form 188	New Form	Application for approval of superannuation fund / gratuity fund
Form 189	Form 59	Guidelines for approval under relevant schedule
Form 190	Form 59A	Application for approval of eligible mutual funds

Form 145 and Form 146: New Forms for Foreign Remittance

One of the most important changes for NRIs, businesses and individuals making foreign remittances is the replacement of old Form 15CA and Form 15CB.

Under the Income Tax Act, 2025:

• Form 145 corresponds to old Form 15CA.
• Form 146 corresponds to old Form 15CB.

Form 145 is the information statement to be furnished for payments to a non-resident, not being a company, or to a foreign company. Form 146 is the certificate of an accountant for such payments.

This is particularly important in cases such as:

• NRO to NRE transfer
• Repatriation of sale proceeds by NRI
• Foreign remittance for professional fees
• Royalty, technical services or consultancy payments
• Overseas vendor payments
• Cross-border business transactions
• Remittance where taxability under DTAA has to be checked

For professional assistance, taxpayers may refer to our dedicated page on Form 145 and Form 146 CA certificate for foreign remittance.

Important Point: Do Not Mix Old and New Form Numbers

A common mistake after 1 April 2026 may be searching for the old form number without checking whether the compliance relates to the Income Tax Act, 1961 or Income Tax Act, 2025.

For example, if a remittance is made on or after 1 April 2026, the new framework may require Form 145 and Form 146 instead of old Form 15CA and Form 15CB. However, for earlier periods or pending compliances relating to the old Act, old forms may still be relevant depending on the nature of the filing and the applicable portal tab.

Therefore, the first question should not be “What was the old form?” The correct question should be:

Which Act applies to this transaction, filing or tax year?

Once this is clear, selecting the correct form becomes easier.

Forms for TDS, TCS and Property Transactions

The mapping of Form 141 is also significant. Form 141 corresponds to old Forms 26QB, 26QC, 26QD and 26QE.

These forms are generally associated with challan-cum-statement reporting for specified tax deduction situations such as:

• TDS on sale of immovable property
• TDS on rent in specified cases
• TDS by certain individuals/HUFs
• TDS on virtual digital asset transactions, wherever applicable under the relevant framework

Taxpayers should carefully verify the nature of transaction and applicable form before making payment or filing the challan-cum-statement.

Forms for Declarations: Form 121 and Form 127

Old Forms 15G and 15H are now mapped with Form 121 under the Income Tax Act, 2025. These forms are relevant where eligible persons submit declarations for receiving certain income without deduction of tax.

Similarly, old Form 27C is now mapped with Form 127. This is relevant for declarations by buyers for obtaining goods without collection of tax in eligible cases.

Businesses should update their internal compliance checklists, accounting teams and documentation formats to reflect these new form numbers.

Forms for Charitable Trusts, NGOs and Donations

The new form mapping is also important for charitable and non-profit organisations.

Important mappings include:

• Form 104 instead of old Form 10A
• Form 105 instead of old Form 10AB
• Form 106 instead of old Form 10AC
• Form 113 instead of old Form 10BD
• Form 114 instead of old Form 10BE

Trusts, NGOs and donee institutions should ensure that their registration, approval, donation reporting and certificate issuance processes are updated in line with the new form numbers.

Forms for DTAA and Tax Residency

Form 41 corresponds to old Form 10F. This form is relevant in DTAA-related documentation and tax residency compliance.

Form 42 corresponds to old Form 10FA, which relates to application for certificate of residence.

Taxpayers claiming treaty benefits should ensure proper documentation, including tax residency certificate, Form 41, beneficial ownership declaration and supporting documents, wherever applicable.

Practical Checklist Before Filing Income Tax Forms Under ITA 2025

Before filing any form on the e-Filing portal, taxpayers should follow this checklist:

1. Identify the applicable Act
   Check whether the compliance relates to the Income Tax Act, 1961 or Income Tax Act, 2025.
2. Check the transaction date or tax year
   Date of remittance, date of payment, tax year and assessment year can affect the applicable form.
3. Use the correct portal tab
   Select forms under the appropriate tab on the e-Filing portal.
4. Check old form vs new form mapping
   Do not assume that the old form number will continue for new filings.
5. Verify the statutory section
   Where the section has also changed, use a reliable section mapping tool.
6. Keep supporting documents ready
   For remittances, keep invoices, agreements, bank documents, tax residency documents, DTAA analysis and CA certificate workings ready.
7. Take professional advice in complex cases
   This is especially important for foreign remittances, NRI taxation, scrutiny matters, trusts, TDS/TCS and cross-border payments.

For return filing support, taxpayers may also consult our team for ITR filing in Dwarka Delhi and related income-tax compliances.

Why Businesses and Professionals Should Update Their Compliance Systems

The new form numbers are not merely cosmetic changes. They affect:

• Internal compliance trackers
• Client data collection formats
• Accounting and tax team checklists
• TDS and TCS workflows
• NRI remittance documentation
• Trust and NGO compliance records
• CA certification formats
• Portal filing SOPs

Accountants, CFOs, tax teams and consultants should update their internal templates so that old and new forms are not confused.

This becomes even more important in scrutiny or verification proceedings. A wrong form, incomplete form, wrong tab selection or mismatch in statutory reference may create unnecessary compliance risk.

For scrutiny-related updates, taxpayers may also refer to our detailed guide on income tax scrutiny guidelines FY 2026-27.

Special Note for AY 2026-27

For Assessment Year 2026-27, taxpayers should carefully check whether the form is to be filed under the Income Tax Act, 1961 or Income Tax Act, 2025. The e-Filing portal provides separate tabs and utilities, and the selection must be made according to the applicable law and relevant filing requirement.

In simple words, do not file a form merely by habit. Verify the applicable Act, form number and filing category before submission.

How CA Alok Kumar Can Help

At CA Alok Kumar, we assist taxpayers, NRIs, businesses, professionals and organisations in understanding the transition from the Income Tax Act, 1961 to the Income Tax Act, 2025.

Our services include:

• Income Tax Act 2025 form mapping support
• Form 145 and Form 146 certification for foreign remittance
• ITR filing and tax compliance
• NRI taxation and repatriation advisory
• TDS and TCS compliance
• Scrutiny and notice response
• Trust and NGO compliance
• DTAA and foreign payment advisory

For local assistance in Delhi, taxpayers may also connect with a trusted CA in Dwarka for income-tax, audit, GST and compliance matters.

FAQs on Income Tax Act 2025 Forms

1. What is the new form number for Form 15CA?

Old Form 15CA is now mapped with Form 145 under the Income Tax Act, 2025.

2. What is the new form number for Form 15CB?

Old Form 15CB is now mapped with Form 146 under the Income Tax Act, 2025.

3. What is the new form number for Form 10F?

Old Form 10F is now mapped with Form 41.

4. What is the new form number for Form 15G and Form 15H?

Old Forms 15G and 15H are now mapped with Form 121.

5. Which new form corresponds to Forms 26QB, 26QC, 26QD and 26QE?

Forms 26QB, 26QC, 26QD and 26QE are mapped with Form 141 under the Income Tax Act, 2025 framework.

6. Are Form 145 and Form 146 required for every foreign remittance?

The requirement depends on the nature of remittance, taxability, amount, applicable rule and whether a CA certificate or Assessing Officer certificate is required. In cross-border payments, taxpayers should verify taxability and documentation before remitting.

7. Should I use old forms or new forms after 1 April 2026?

It depends on the applicable Act, transaction date, tax year and the form category. The e-Filing portal provides separate tabs for forms under the Income Tax Act, 2025 and the Income Tax Act, 1961.

8. Where can I check the correct form under the Income Tax Act, 2025?

You may use our income tax form finder to identify the relevant old and new income-tax forms.

Final Takeaway

The Income Tax Act, 2025 has changed the form numbering system for several important income-tax compliances. Taxpayers, NRIs, professionals, businesses, trusts and accountants should update their compliance process immediately.

The safest approach is simple:

Check the applicable Act, verify the new form number, select the correct portal tab, keep documents ready and file with proper professional review wherever required.

This will help avoid wrong filings, defective submissions, remittance delays and unnecessary tax compliance issues.

For Rank Math, this draft places the focus keyword in the SEO title, slug, first paragraph, H2s, FAQs and body text, while using internal links on relevant anchor keywords rather than pasting plain URLs.