Important TDS /TCS related Forms comparative chart
under Income Tax RULES, 1962 vs Income Tax Rules 2026
|
S. NO. |
Description/Purpose of Form |
Old Form under IT Rules 1962 |
New Form under Income Tax Rules 2026 |
|
1. |
Declaration for No deduction of TDS |
Form 15G/15H |
Form 121 |
|
2. |
Investment and HRA declaration |
Form 12BB |
Form 124 |
|
3. |
TDS Certificate on Salary Income |
Form 16 |
Form130 |
|
4. |
TDS Certificate on Other than Salary Income |
Form 16A |
Form131 |
|
5. |
Statement of Perquisites and amenities to employee |
Form-12BA |
Form-123 |
|
6. |
Relief for Salary Arrear u/s 89 |
Form-10E |
Form-39 |
|
7. |
TCS Certificate |
Form 27D |
Form 133 |
|
8. |
Annual Tax Statement of Tax Credit |
Form 26AS |
Form168 |
|
9. |
Quarterly TDS Statement/Return- For Salary Payment |
Form-24Q |
Form 138 |
|
10. |
Quarterly TDS Statement/Return- For Other than Salary Payment(Resident) |
Form-26Q |
Form140 |
|
11. |
Quarterly TDS Statement/Return- For Other than Salary Payment (Non-Resident) |
Form-27Q |
Form 144 |
|
12. |
TDS on Property purchase, Rent, VDA- Challan cum Statement |
Form-24QB/QC/QD/QE |
Form141 |
|
13. |
Foreign Remittance Information |
Form-15CA |
Form-145 |
|
14. |
CA Certificate for Foreign remittance |
Form-15CB |
Form-146 |
|
15. |
Application for Lower deduction/collection certificate |
Form-13 |
Form-128 |
|
16. |
Foreign Tax Credit claim |
Form-67 |
Form-44 |








