Income Tax Act 1961 vs 2025 Forms Mapping – Complete Guide to New Income Tax Forms
⏱️ Effective from 1st April 2026
With the implementation of the Income Tax Act, 2025 (ITA 2025), several forms previously used under the Income Tax Act, 1961 have been renumbered, reorganized, and restructured. This transition introduces a new form numbering framework while maintaining continuity with the earlier system. The table below provides a comprehensive mapping of ITA 2025 forms with their corresponding ITA 1961 forms, as currently reflected on the official Income Tax e-Filing portal. This reference guide helps taxpayers, professionals, and businesses easily identify the equivalent forms during the transition to the new tax law framework.
📂 Forms as per Income Tax Act 2025
📂 Forms as per Income Tax Act 1961
📂 Forms as per Other Acts
✅ Select the correct tab on the portal based on the applicable Act. The table below helps you quickly find the new form equivalent.
| Form No. (ITA, 2025) | Form No. (ITA, 1961) | Form Description |
|---|---|---|
| 1 | 3BB | Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of……. |
| 2 | 5B | Application for notification of a zero coupon bond under section 2(112) of the Act |
| 17 | 3CF | Application for approval of a company under section 45(3)(b) and of a research association, university, college or other institution under section 45(4)(b) of the Income-tax Act, 2025 |
| 18 | 3CN | Application for notification of affordable housing project as specified business under section 46 of the Act |
| 19 | 3CS | Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 46 of the Act |
| 20 | 3C-O | Application for approval of agricultural extension project under section 47(1)(a) of the Act |
| 41 | 10F | Information to be provided under section 159(8) |
| 42 | 10FA | Application for Certificate of residence for the purposes of an agreement under section 159(1) and 159(2) |
| 50 | 3CEC | Application for a pre-filing consultation |
| 51 | 3CED, 3CEDA | Application for an Advance Pricing Agreement (APA) |
| 52 | 3CEF | Annual Compliance Report on Advance Pricing Agreement |
| 54 | New Form | Application for Renewal of an Advance Pricing Agreement (APA) |
| 55 | 34F | Form of application for an assessee, resident in India, seeking to invoke mutual agreement procedure provided for in agreements with other countries or specified territories |
| 80 | 65 | Application for *exercising/renewing option for the tonnage tax scheme under * section 231(1) or 231(10) of the Act |
| 104 | 10A | Application for provisional registration or provisional approval |
| 105 | 10AB | Application for registration of non-profit organisation under section 332 or approval for deduction under section 133(1)(b)(ii) |
| 106 | 10AC | Order for provisional registration u/s 332 or provisional approval u/s 354 Rejection of application |
| 113 | 10BD | Statement or Correction Statement to be filed by Donee under section 354(1) |
| 114 | 10BE | Certificate of donation under section- 354(1)(g) |
| 121 | 15G, 15H | Declaration under section 393(6) for receipt of certain incomes without deduction of tax |
| 127 | 27C. | Declaration under section 394(2) of the Act to be made by a buyer for obtaining goods without collection of tax |
| 141 | 26QB, 26QC, 26QD, 26QE | Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] |
| 145 | 15CA. | Information to be furnished for payments to a non-resident not being a company, or to a foreign company |
| 146 | 15CB. | Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company |
| 152 | 28A | Intimation to the Assessing Officer under section 407(8) regarding the notice of demand under section 289 of the Income -tax Act, 2025 for payment of advance tax under section 407(2)/407(5) of the Act |
| 174 | 10BBA | Application for notification under Schedule V [Table: Sl. No.7. Note 5(a)(iii)(D)] (Pension Fund) |
| 180 | 9 | Application for grant of approval to a fund referred to in Schedule VII [Table: Sl. No. 2] |
| 186 | 40C | Application for recognition of a Recognised provident fund |
| 187 | 42, 43, 44 | Appeal against refusal to grant recognition/approval or withdrawal of recognition/approval from a Provident Fund, Superannuation Fund, or Gratuity Fund. |
| 188 | New Form | Application for Approval for Superannuation Fund/Gratuity Fund |
| 189 | 59 | Guidelines for approval under Schedule XV (1)(z)(i) and (1)(z)(ii) of the Act |
| 190 | 59A | Application for approval of mutual funds investing in the eligible issue of public companies under section Schedule XV: Paragraph 1(z)(ii) of the Act |
| Form I (Sovereign Wealth Fund) | Form I (SWF) | Application for notification under Schedule V [Table: Sl. No.7.Note 5(a)(ii)(G)] (Sovereign Wealth Fund) |
| Form 1 (Ship leasing business) | Form 1-New (Ship Leasing business) (Notification No. 57/2023) | Statement-cum-Declaration to be furnished by a Unit engaged in the business of leasing of a ship of an International Financial Services Centre (payee) to the Lessee (payer) |
| Form 1 (Declaration by Unit of IFSC) | Form 1-New (Declaration by Unit of IFSC) (Notification No. 28/2024) | Statement-cum-declaration to be furnished by a Unit of International Financial Services Centre (‘payee’) to the ‘payer’ |
| Form 1 (Dividend exempt under Schedule VI (Table: S. No. 11)) | Form 1 {Dividend exempt u/s 10(34B)} (Notification No. 52/2023) | Statement-cum-Declaration to be furnished by a Unit engaged in the business of leasing of aircraft (payee) located in International Financial Services Centre to a Unit of International Financial Services Centre (payer) |
| Form 1 (Aircraft Leasing Business) | Form 1 (Aircraft Leasing Business) (Notification No. 65/2022) | Statement-cum-Declaration to be furnished by a unit engaged in the business of leasing of aircraft located in International Financial Services Centre to the Lessee |
📌 Frequently Asked Questions (FAQ)
What is the Income Tax Act 2025 and when does it become effective?
The Income Tax Act, 2025 (ITA 2025) consolidates and replaces the Income Tax Act, 1961. It becomes effective from 1st April 2026. All new forms prescribed under ITA 2025 are available on the e-Filing portal from that date.
How do I find the equivalent ITA 1961 form for a new ITA 2025 form?
Use the mapping table above. The left column shows the new ITA 2025 form number, and the middle column shows the corresponding ITA 1961 form number (or ‘—’ if no direct equivalent). The description helps you identify the purpose.
Where can I file these forms?
All forms are available on the official e-Filing portal of the Income Tax Department. You must select the appropriate tab: “Forms as per Income Tax Act 2025”, “Forms as per Income Tax Act 1961”, or “Forms as per Other Acts”.
What do notification numbers like (Notification No. 65/2022) indicate?
These are specific notifications issued under the ITA 1961 that prescribed those forms. Under ITA 2025, the forms are renumbered, but the reference notification is retained for traceability.
Are the old ITA 1961 forms still valid after 1st April 2026?
No. After the effective date, only the new ITA 2025 forms should be used. The old forms are only available on the portal for reference or for pending proceedings under the old Act.
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