Income Tax Act 2025 Forms: Full Old vs New Comparison & Mapping Guide
This article provides a complete comparison and mapping of old (ITA 1961) and new (ITA 2025) forms, along with key clarification from department
The Income Tax Act, 2025 takes effect from 1 April 2026 and replaces the Income Tax Act, 1961. On the e-Filing portal, forms are divided under three heads: Forms as per Income Tax Act 2025, Forms as per Income Tax Act 1961 and Forms as per Other Acts. Read More: From Form 10F to Form 41: India’s New Income Tax DTAA Compliance Era Old vs New Income Tax Forms:...
The Income Tax Act, 2025 takes effect from 1 April 2026 and replaces the Income Tax Act, 1961. On the e-Filing portal, forms are divided under three heads: Forms as per Income Tax Act 2025, Forms as per Income Tax Act 1961 and Forms as per Other Acts.
Read More: From Form 10F to Form 41: India’s New Income Tax DTAA Compliance Era
Old vs New Income Tax Forms: complete comparison table
| ITA 2025 Form No. | ITA 1961 Form No. | Description |
| 1 | 3BB | Monthly statement by a stock exchange for client code modifications |
| 2 | 5B | Application for notification of a zero coupon bond |
| 17 | 3CF | Application for approval of a company / research association / university / college / institution |
| 18 | 3CN | Application for notification of affordable housing project as specified business |
| 19 | 3CS | Application for notification of semiconductor wafer fabrication manufacturing unit as specified business |
| 20 | 3C-O | Application for approval of agricultural extension project |
| 41 | 10F | Information to be provided under section 159(8) |
| 42 | 10FA | Application for certificate of residence |
| 50 | 3CEC | Application for a pre-filing consultation |
| 51 | 3CED / 3CEDA | Application for an Advance Pricing Agreement (APA) |
| 52 | 3CEF | Annual Compliance Report on Advance Pricing Agreement |
| 54 | New Form | Application for renewal of an Advance Pricing Agreement |
| 55 | 34F | Application by a resident assessee to invoke mutual agreement procedure |
| 80 | 65 | Application for exercising / renewing option for the tonnage tax scheme |
| 104 | 10A | Application for provisional registration or provisional approval |
| 105 | 10AB | Application for registration of non-profit organisation / approval for deduction |
| 106 | 10AC | Order for provisional registration / provisional approval / rejection |
| 113 | 10BD | Statement or correction statement by donee |
| 114 | 10BE | Certificate of donation |
| 121 | 15G / 15H | Declaration for receipt of certain incomes without deduction of tax |
| 127 | 27C | Declaration by buyer for obtaining goods without collection of tax |
| 141 | 26QB / 26QC / 26QD / 26QE | Challan-cum-statement of deduction of tax under section 393(1) |
| 145 | 15CA | Information for payments to a non-resident / foreign company |
| 146 | 15CB | Accountant’s certificate for payments to a non-resident / foreign company |
| 152 | 28A | Intimation to Assessing Officer regarding demand for payment of advance tax |
| 174 | 10BBA | Application for pension fund notification |
| 180 | 9 | Application for grant of approval to a fund |
| 186 | 40C | Application for recognition of a recognised provident fund |
| 187 | 42 / 43 / 44 | Appeal against refusal / withdrawal of recognition or approval for specified funds |
| 188 | New Form | Application for approval for superannuation fund / gratuity fund |
| 189 | 59 | Guidelines for approval under Schedule XV |
| 190 | 59A | Application for approval of mutual funds investing in eligible public issues |
Special and notification-based forms carried into the new framework
| ITA 2025 Form | Earlier Form | Broad subject |
| Form I (Sovereign Wealth Fund) | Form I (SWF) | Sovereign Wealth Fund notification |
| Form 1 (Ship leasing business) | Form 1-New (Ship Leasing business) | Ship leasing business declaration |
| Form 1 (Declaration by Unit of IFSC) | Form 1-New (Declaration by Unit of IFSC) | IFSC unit declaration |
| Form 1 (Dividend exempt under Schedule VI, Table S. No. 11) | Form 1 {Dividend exempt u/s 10(34B)} | Dividend exemption declaration |
| Form 1 (Aircraft Leasing Business) | Form 1 (Aircraft Leasing Business) | Aircraft leasing business declaration |
These special forms show that the 2025 framework also preserves several sector-specific filings, especially for IFSC, leasing and sovereign fund structures
What the Income Tax Department Has Additionally Clarified
Existing PAN / TAN: Existing PAN and TAN remain valid under the new Act. Pending PAN applications as on 31 March 2026 do not become invalid. Fresh PAN/TAN-related applications after 1 April 2026 are to be made in the new prescribed forms.
No-PAN Declaration: Form 97 replaces old Form 60 for specified transactions by persons without PAN. The corresponding half-yearly statement shifts from old Form 61 to Form 98.
Form 15G / 15H: Old Forms 15G and 15H are merged into Form 121 for tax years beginning on or after 1 April 2026. Eligibility broadly continues, but the new framework removes the confusion of choosing between two forms.
UIN for Form 121: Instead of multiple UINs across deductors, one UIN will be allotted per PAN per tax year. Payers will be able to fetch it from the departmental portal.
Salary Arrears / Advance Relief: Relief previously claimed through Form 10E moves to Form 39 under the 2025 Act for section 157 relief. Form 39 has Part A for taxpayer details and Part B for receipt-wise computation.
AY 2026-27 Transition: For AY 2026–27, where income is still governed by the 1961 Act, relief under old section 89 continues to use Form 10E, not Form 39.
Foreign Remittances: Old Form 15CA and Form 15CB move to Form 145 and Form 146 under the new Act for remittances made on or after 1 April 2026.
Pre-1 April 2026 Remittances: Already filed Forms 15CA and 15CB remain valid if the remittance was made on or before the date mentioned in the form and before the new Act became operative.
Form 146 Verification: UDIN-based real-time verification has been added for Form 146 through the ICAI API.
AO Certificate Cases: Where Part B of Form 145 is filed using an Assessing Officer certificate, a separate Form 146 from a chartered accountant is not required.
Tax Audit Thresholds: Tax audit thresholds remain unchanged under the new Act.
Tax Audit for FY 2025-26: For FY 2025–26 / AY 2026–27, the tax audit report will still use old Forms 3CA, 3CB, and 3CD, with the due date stated as 30 September 2026.
TDS Structure: The payment mechanism remains unchanged, but TDS provisions are reorganised. Salary TDS is placed in section 392, while other withholding provisions are grouped in section 393 in a more tabular format.
Transition Rule for TDS: Amounts paid or credited on or before 31 March 2026 continue under the 1961 Act. Amounts paid or credited on or after 1 April 2026 move to the 2025 Act.
Comparison Tool: The Department also provides an online utility to compare corresponding provisions of the 1961 Act and the 2025 Act section by section.
Conclusion
The merger of 15G/15H into Form 121, consolidation of several TDS challan-cum-statements into Form 141, continuation of PAN/TAN identity, and the comparison utility for old-versus-new sections are all designed to make the transition easier to manage operationally.
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