New IT Forms 2026 — Transition to the Income-tax Act, 2025
Navigating the restructured forms, renumbered sections and revised ITR set that came into force with the Income-tax Act, 2025.
The Income-tax Act, 2025 came into force on 1 April 2026, replacing the Income-tax Act, 1961, and brought with it the Income-tax Rules, 2026 and a substantially restructured set of forms — including new numbering for familiar forms such as Form 145 and Form 146 (formerly 15CA/15CB) and revised ITR-1 through ITR-7. We help you identify which form now applies to a given filing, map old section references to the new ones, and avoid errors from using outdated forms.
What changed with the 2026 form set
The overhaul isn't just a renumbering exercise — forms were consolidated, fields merged, and disclosure requirements expanded in several areas.
- Mapping old form numbers to their new equivalents under the 2025 Act
- Identifying which forms apply to Tax Year 2025-26 vs 2026-27 filings
- ITR-1 through ITR-7 structural and eligibility changes for AY 2026-27
- Renumbered section references appearing alongside old ones during transition
- New forms with no direct predecessor under the 1962 Rules
- PAN application forms (93, 95, 96) under the Income Tax Rules, 2026
- Foreign remittance forms 145 and 146 replacing 15CA/15CB
What this service includes
How we help you navigate the new form set.
Old-to-New Mapping
Use the official form mapping guide to identify the correct new form for any filing you previously made under the 1961 Act.
Transition-Year Guidance
Clarify which forms apply for FY 2025-26 filings versus Tax Year 2026-27 onward, avoiding the most common filing mistake this year.
ITR Selection
Confirm the right ITR form given the structural and eligibility changes for AY 2026-27, including the expanded ITR-1 scope.
Section Reference Check
Translate familiar section numbers from the 1961 Act into their new references under the 2025 Act for accurate form completion.
Our process
From initial consultation to completion.
Filing Identification
We confirm which filing you need to make and the relevant tax year or assessment year.
Form Mapping
We identify the correct new form using the official CBDT mapping guide.
Data Preparation
We prepare the filing with the updated fields, disclosures and section references it now requires.
Submission & Verification
We file through the e-filing portal under the correct Act tab and confirm successful submission.
Why the transition needs careful navigation
What sets our approach apart.
Two Acts run in parallel for a period
Proceedings and filings relating to FY 2025-26 and earlier continue under the old 1961 Act forms, while Tax Year 2026-27 onward uses the new 2025 Act forms — using the wrong one causes real delays.
Section numbers have shifted
References like Section 80C or Section 143(2) now correspond to different numbers under the 2025 Act, which matters for accurate form completion.
Rules were consolidated, not just renamed
The Income-tax Rules, 2026 reduced roughly 511 rules and 399 forms under the old framework to about 333 rules and 190 forms — several familiar forms were merged or restructured.
New IT Forms 2026 questions answered
What people ask before engaging us.
Ready for expert new tax forms support?
Let our team help you navigate this process with clarity and confidence.
