Income-tax Act 2025 · Panaji, Goa
Clear guidance on the new income tax forms 2026 under the Income-tax Act, 2025 — the renumbered ITR, TDS and remittance forms effective from 1 April 2026. We help individuals and businesses in Goa map old forms to new and stay compliant through the transition.
Overview
From 1 April 2026, the Income-tax Act, 2025 replaces the Income-tax Act, 1961, and the new Income-tax Rules, 2026 renumber a large set of statutory forms. This is a structural overhaul intended to simplify and standardise reporting, not merely a cosmetic change.
Familiar forms get new numbers — for example, Form 16 becomes Form 130, Form 26AS becomes Form 168, and Form 15CA becomes Form 145 with Form 15CB becoming Form 146. Importantly, filings for FY 2025-26 and earlier still use the old forms. We help you apply the correct forms for each period and update your processes.
What's covered
Practical help to move to the new forms without disruption.
Get a fixed-fee quote →We map the forms you use to their new numbers under the Income-tax Rules, 2026.
Applying old forms for FY 2025-26 and earlier, and new forms from Tax Year 2026-27.
Guidance on renumbered TDS forms and certificates such as Form 130 and Form 168.
Help with the new Form 145 and Form 146 for foreign payments.
Updating your templates, payroll and accounting references to the new forms.
Filing your returns and statements correctly throughout the transition.
Our process
We list the forms your filings currently rely on.
We map each to its new number and effective date.
We update your templates and references.
We file using the right forms for each period.
Frequently asked questions
From 1 April 2026, the Income-tax Act, 2025 and the Income-tax Rules, 2026 introduce a renumbered set of statutory forms — covering ITR, TDS certificates, foreign remittance declarations and information statements. The numbering has been reorganised to align with the new Act's structure and to simplify compliance.
The Income-tax Act, 2025 and the Income-tax Rules, 2026 are effective from 1 April 2026, applicable to Tax Year 2026-27 onward. For filings, assessments, notices and certificates relating to FY 2025-26 and earlier, the existing forms under the Income-tax Rules, 1962 continue to apply.
Under the new framework, the salary TDS certificate currently known as Form 16 is renumbered as Form 130. The certificate's purpose remains the same — to certify salary paid and tax deducted — but it will reference the renumbered provisions of the Income-tax Act, 2025.
The annual tax statement currently known as Form 26AS is renumbered as Form 168 under the new rules. It continues to consolidate your TDS, TCS and tax payment information for use while filing your return.
Yes. Form 15CA, the remitter's declaration, is replaced by Form 145, and Form 15CB, the Chartered Accountant's certificate, is replaced by Form 146. The core compliance is similar, but the new forms follow the 2025 Act and bring some procedural updates.
For your return covering FY 2025-26, filed in 2026, you generally continue to use the old forms and references, as the new numbering applies from Tax Year 2026-27 onward. We confirm the correct forms for each filing so nothing is mismatched during the transition.
No. The renumbering of sections — for instance, the deduction historically known under Section 80C being placed at a new number — does not by itself change the underlying limits or benefits. Only the reference number changes; we apply the correct current provisions either way.
We map the forms you rely on to their new numbers, ensure you use the right forms for each period, update your templates and references, and file your returns, TDS statements and remittance forms correctly throughout the change-over — on a transparent fee.
Related filings
Book a free consultation with a qualified Chartered Accountant in Goa. We'll map your forms to the new system and keep you compliant — no obligation.