Changes in Income Tax Form in Income Tax Act 2025 As part of the structural simplification, the total number of statutory forms has been drastically
Changes in Income Tax Form in Income Tax Act 2025
As part of the structural simplification, the total number of statutory forms has been drastically reduced by 52%—from 399 rules/forms under the old Act to just 190 forms under the new Act. Multi-purpose forms have been logically split, and scattered forms have been consolidated to improve digital integration and reduce taxpayer confusion.| Purpose / Description of the Form | Income Tax Act, 1961 | Income Tax Act, 2025 |
|---|---|---|
| PAN & TAN Applications | ||
| PAN application – Indian Individual | Form 49A | Form No. 93 |
| PAN application – Indian Company/Entity | Form 49A | Form No. 94 |
| PAN application – Foreign Individual | Form 49AA | Form No. 95 |
| PAN application – Foreign Entity | Form 49AA | Form No. 96 |
| TAN application – Government | Form 49B | Form No. 134 |
| TAN application – Other than Government | Form 49B | Form No. 135 |
| Declarations & Reliefs | ||
| Declaration where PAN is not available | Form 60 | Form No. 97 |
| Half-yearly statement of declarations | Form 61 | Form No. 98 |
| Lower/nil withholding certificate application | Form 13 | Form No. 128 |
| Self-declaration for no TDS (below 60 yrs) | Form 15G | Form No. 121 (Unified) |
| Self-declaration for no TDS (60 yrs+) | Form 15H | Form No. 121 (Unified) |
| Relief for salary in arrears/advance | Form 10E | Form No. 39 |
| Foreign Remittances | ||
| Foreign remittance information | Form 15CA | Form No. 145 |
| CA certificate for foreign remittance | Form 15CB | Form No. 146 |
| Tax Audit & Registrations | ||
| Tax audit report (audited under other law) | Form 3CA | Form No. 26 (Unified) |
| Tax audit report (others) | Form 3CB | Form No. 26 (Unified) |
| Statement of particulars (audit) | Form 3CD | Form No. 26 (Unified) |
| Provisional registration (Charitable trust) | Form 10A | Form No. 104 |
| TDS / TCS Returns | ||
| Quarterly TDS Return on Salary | Form 24Q | Form No. 138 |
| Quarterly TDS Return on Non-Salary | Form 26Q | Form No. 140 |
| Quarterly Non-Resident TDS Return | Form 27Q | Form No. 144 |
| Quarterly TCS Return | Form 27EQ | Form No. 143 |
| Challan-cum-TDS (Property, Rent, VDA) | 26QB, 26QC, 26QD, 26QE | Form No. 141 (Unified) |
| TDS Certificates | ||
| TDS Certificate on Salary | Form 16 | Form No. 130 |
| TDS Certificate on non-Salary payments | Form 16A | Form No. 131 |
Key Insights on the New Forms
- Elimination of Duplication: Complex declarations like Form 15G and 15H have been merged into a single Form 121, allowing for a single Unique Identification Number (UIN) per PAN.
- Unified Audit Reporting: The fragmented tax audit process (Forms 3CA, 3CB, and 3CD) is entirely consolidated into the smart, single Form No. 26.
- Targeted PAN/TAN Applications: Instead of multi-purpose forms, the new Act splits the PAN application into four targeted forms (Forms 93 to 96) based on entity type.
- Technology-Driven Layouts: Forms like Form No. 39 now come with structured computation tables and real-time validations.
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