Income Tax Act 2025 Form Comparison
SECTION 1 — FORMS RENUMBERING (Income Tax Rules, 2025)
| Purpose / Description | Old Form | New Form |
|---|---|---|
| Employee Investment & HRA Declaration | Form 12BB | Form 124 |
| TDS Certificate for Salary | Form 16 | Form 130 |
| TDS Certificate (Non-Salary) | Form 16A | Form 131 |
| TCS Certificate | Form 27D | Form 133 |
| Statement of Perquisites & Amenities | Form 12BA | Form 123 |
| Quarterly TDS Return (Salaries) | Form 24Q | Form 138 |
| Quarterly TDS Return (Non-Salary, Resident) | Form 26Q | Form 140 |
| Quarterly TDS Return (Non-Resident) | Form 27Q | Form 144 |
| TDS on Property/Rent (Consolidated) | Form 26QB / 26QC / 26QD / 26QE | Form 141 |
| Annual Tax Statement / AIS | Form 26AS | Form 168 |
| Declaration to Avoid TDS (merged) | Form 15G / 15H | Form 121 |
| Foreign Remittance Information | Form 15CA | Form 145 |
| Accountant's Certificate for Remittance | Form 15CB | Form 146 |
| Tax Audit Report & Particulars | Form 3CA / 3CB / 3CD | Form 26 |
| Relief for Salary Arrears (Sec 89) | Form 10E | Form 39 |
| Foreign Tax Credit Claim | Form 67 | Form 44 |
| Application for Lower TDS/TCS | Form 13 | Form 128 |
| PAN Application (Indian Citizens) | Form 49A | Form 93 |
| PAN Application (Foreign / NRIs) | Form 49AA | Form 95 |
| No-PAN Declaration | Form 60 | Form 97 |
SECTION 2 — KEY SECTIONS RENUMBERING (Income Tax Act, 2025)
| Purpose / Deduction | Old Section | New Section |
|---|---|---|
| Investments — PPF, ELSS, LIC, etc. (₹1.5L limit) | Sec 80C | Sec 123 |
| 80C + 80CCC + 80CCD(1) — all merged under single section | Sec 80C / 80CCC / 80CCD(1) | Sec 123 |
| NPS Extra Deduction (₹50,000) + Employer NPS Contribution | Sec 80CCD(1B) / 80CCD(2) | Sec 124 |
| Health Insurance Premium (80D) | Sec 80D | Sec 126 |
| NPS-Related Deductions | Sec 80CCD | Sec 124 |
| House Property Income / Home Loan Interest (Sec 24) | Sec 24 | Sec 73 |
| Additional Home Loan Interest Deduction | Sec 80EE / 80EEA | Sec 130 / 131 |
| Education Loan Interest | Sec 80E | Sec 129 |
| Electric Vehicle Loan Interest | Sec 80EEB | Sec 132 |
| Donations | Sec 80G | Sec 133 |
| TDS on Salary | Sec 192 | Sec 392 |
| Tax Audit | Sec 44AB | Sec 63 |
| Presumptive Tax (Professionals) | Sec 44ADA | Sec 58 |
| Tax Exemptions (Moved to Schedule) | Sec 10 | Schedule II |
Pulkit Agarwal
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