Form 16 to become Form 130, 26AS to become 168;
Know the new names of important income tax forms after 31 March, 2026?
Feb 16, 2026, 01:11:00 PM IST
Synopsis
Starting April 1, 2026, familiar tax forms will get new numbers. Form 16 becomes Form 130, and Form 26AS will be known as Form 168. This change is part of the new Income Tax Act, 2025. While initial adjustments may occur, the transition aims for a simplified tax framework. Proceedings for earlier tax years will continue under old rules.
From April 1, 2026, Form 16 can become Form 130, 26AS to become 168; Know the new namesET OnlineFrom April 1, 2026, Form 16 can become Form 130, 26AS to become 168; Know the new names (AI Generated representative image)
Starting April 1, 2026, several income tax forms like Form 26AS, Form 16, Form 13 and others will be renamed as the new Income Tax Act, 2025 will be effective from this date.
Over time, names like Form 26AS, Form 16, and others became quite familiar to salaried employees, pensioners, senior citizens and others. So, switching to the new form numbers under the Income-tax Act, 2025 might cause some initial hiccups, especially in the early days of the rollout.
Some new names of tax forms
The Income-tax Act, 2025 read with the Draft Income Tax Rules 2026 has updated the numbering of several statutory forms, with the corresponding changes notified under the Draft Income-tax Rules, 2026. Based on the notified form matrix, the references mentioned above are corrected and summarised below:
Source: CA Suresh Surana
From April 1, 2026, all tax notices and employer side communication like Form 16 can happen with the new numbers
According to Chartered Accountant Suresh Surana, compliances and all communications relating to Tax Year 2026-27 onwards, including employer-side obligations such as issuance of TDS certificates, may be expected to move to the renumbered forms under the Income-tax Act, 2025, subject to notified rules and system implementation.
Surana says: “However, the operational rollout will remain subject to notifications, utilities and system readiness of the income-tax portal.”
Thus, from April 1, 2026, both regimes may operate in parallel, with the applicable form number and procedure depending on the relevant tax year to which the proceeding or compliance relates, rather than the date of issuance alone.
According to Surana, from April 1, 2026, with the coming into force of the Income-tax Act, 2025 and the Income-tax Rules, 2026, all statutory forms, notices, certificates and employer-side communications prescribed under the new law including TDS certificates such as Form 130 (currently Form 16) are intended to be issued using the renumbered forms and references.
At present, the tax rules are shared for public feedback, but the parliament is required to pass them before April 1, 2026 else the new tax act can’t function.
Surana says that rule 2(2) of the Draft Income-tax Rules, 2026 clarifies that all references to “Forms” in the Rules shall be construed as references to the forms set out in Appendix III to the Rules, which contains the renumbered forms corresponding to compliances under the Income-tax Act, 2025.
However, Appendix III has not been issued yet in the Draft Income Tax Rules, 2026. At a post-budget event, the CBDT Chairman Ravi Agrawal has stated that the Income-tax Rules, revised forms and detailed FAQs under the Income-tax Act, 2025 will be rolled out shortly.
Chartered Accountant Suresh Surana says: “Such FAQs may provide more clarity on the applicability of the statutory forms.”
What about income tax proceedings and notice?
Surana says that Section 536(2)(c) of the Income Tax Act, 2025 provides that any proceedings relating to tax years beginning before April 1, 2026, including issuance of notices, assessments, reassessments, rectifications, penalties and appeals, shall continue to be governed by the provisions and procedures of the repealed Income-tax Act, 1961, notwithstanding that such proceedings may be initiated on or after April 1, 2026.
Accordingly, proceedings relating to pre-1 April 2026 tax years are expected to continue using the forms, nomenclature and procedural framework under the Income-tax Act, 1961, including references such as Form 16 or Form 26AS, as applicable.
Surana says: “It would be helpful if the CBDT clarifies the applicability of existing Forms with respect to Financial Year 2025-26.”
There might be a transitional phase
According to Surana, the renumbering of forms is part of a broader legislative exercise aimed at structural simplification, rationalisation, and alignment with the redesigned framework of the new Act.
Surana says: “The change intends to create a more future-ready statutory framework, even though it may require stakeholders to adapt in the short term.”
According to Surana, such transition-related concerns may be addressed through administrative guidance, system-based prompts, and transitional references (for instance, Income Tax Forms Navigator released by the Income Tax Department).
Over time, as usage stabilises and the new nomenclature becomes incorporated in digital utilities and compliance workflows, familiarity is expected to develop.
Surana says: “Accordingly, while some short-term confusion cannot be ruled out, the impact is likely to be transitory, provided adequate communication and handholding measures accompany the transition.”
[The Economic Times]
