Income-tax form changes under draft rules 2026: What changes in key tax forms

The draft Income-tax Rules, 2026, propose several income-tax forms that were earlier prescribed under the Income-tax Rules, 1962. While most forms retain their existing numbers and descriptions, the section references have been updated to align with the Income-tax Act, 2025. The draft also introduces a few new forms in key areas.

Tax Audit

Form 3CA, 3CB and 3CD continue as the Audit report and Statement of particulars required to be furnished.

Earlier, these forms were prescribed under section 44AB of the Act.

Under the proposed rules, the same audit report is required to be furnished under section 63 of the Act.

TDS Returns

Form 24Q continues as a Quarterly statement of deduction of tax in respect of salary paid to an employee.

Earlier, it was filed under section 200(3) of the Act.

Under the new rules, it is required to be filed under section 397(3)(b) of the Act.

Form 26Q also continues as a Quarterly statement of deduction of tax in respect of payments made other than salary, with section reference shifted to section 397(3)(b) of the Act.

Foreign remittance

Form 15CA continues as information to be furnished for payments to a non-resident.

Form 15CB continues as a certificate of an accountant for payments to a non-resident.

These forms remain applicable under the proposed rules.

Foreign Tax Credit

Form 67 continues as Statement of Income from a country or specified territory outside India and Foreign Tax Credit.

A new form has been proposed for the Intimation of settlement of dispute regarding foreign tax for which credit has not been claimed.

Donations

Form 10BD continues as a Statement or Correction Statement to be filed by Donee.

Form 10BE continues as a Certificate of donation.

Under the proposed rules, these forms are aligned with section 354 of the Act.

PAN

Valuation

Under the proposed rules, new forms have been introduced for Application for registration as a Valuer and Report of valuation of Asset. These forms were not prescribed earlier.

A utility has also been launched on the e-filing portal to facilitate the submission of feedback. The link is live and accessible to all stakeholders from February 4, 2026.