Chartered Accountants in India, working with clients across the UK

New Income Tax Forms 2026
Income Tax · New forms

New income tax forms 2026:old numbers, new numbers.

From 1 April 2026 the Income-tax Act, 2025 replaced the 1961 Act, and most forms got new numbers. Familiar names like 27Q, 15CA and 3CEB are now 144, 145 and 48. "Previous year" and "assessment year" have become a single tax year. Here is the table we use.

Old and new mappedFees agreed in writingRight Act for each year
From1 April 2026
ChangeNew form numbers
TermTax year
Older yearsOld forms still apply

Old and new forms.

PurposeOld form (1961 Act)New form (2025 Act)
TDS return: salaries24Q138
TDS return: other residents26Q140
TDS return: non-residents27Q144
TCS return27EQ143
TDS on property (challan and statement)26QB141
TDS certificate: salary16130
TDS certificate: other16A131
TDS certificate: property16B132
TCS certificate27D133
Foreign remittance: declaration15CA145
Foreign remittance: CA certificate15CB146
Lower or nil TDS certificate13128
Tax audit report3CA, 3CB, 3CD26
Transfer pricing report3CEB48
Master file3CEAA56
Treaty information10F41
Foreign tax credit6744
Trust audit reports10B, 10BB112
Statement of donations10BD113
Donation certificates10BE114
Annual tax statement26AS168
Employee investment declaration12BB124

Which applies.

  • Tax year 2026-27 onwardsNew Act and new forms.
  • Earlier yearsOld Act, including notices and appeals.
  • Audit reports for 2025-26Filed in 2026 on the old forms.
  • SectionsRenumbered too, so notices may cite either.

See Form 27Q NRI TDS, Form 145 and Form 146.

Why NRIs in the UK choose us for India tax.

Both sides of the border

We work with the India side of your tax while keeping your UK Self Assessment and treaty position in view.

Reviewed before filing

Every computation is checked by a second Chartered Accountant before anything is filed.

Fees agreed in writing

A written scope and fee before work starts, with no surprise charges later.

Secure and fully online

Encrypted document sharing and e-verification, so nothing needs a trip to India.

One team all year

Returns, TDS refunds, FEMA questions and property sales handled by the same team.

Plain-English answers

Clear explanations of what you owe, why, and what to keep for next year.

Income tax help for clients across the UK.

We prepare and file Indian income tax returns for NRIs, returning Indians and UK businesses with Indian entities, wherever they are in the UK. Everything is done online.

London

City of LondonCanary WharfHarrowWembleySouthallHounslowIlfordEast HamCroydonEdgware

South East

ReadingSloughMilton KeynesOxfordWatfordLutonCrawleyGuildford

Midlands

BirminghamLeicesterCoventryNottinghamWolverhamptonDerbyNorthampton

North of England

ManchesterLeedsBradfordSheffieldLiverpoolNewcastlePreston

East and South West

CambridgePeterboroughBristolSwindonSouthamptonBath

Scotland, Wales, NI

EdinburghGlasgowAberdeenDundeeCardiffSwanseaBelfast

New income tax forms FAQs.

The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026.
Form 144.
Forms 145 and 146.
Yes, for years before tax year 2026-27.

Not sure which form applies?

Tell us the transaction and year. We will use the right one.

This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.