Tax Guide · 1 June 2026
Form 26AS Is Now Form 168: What Changed in April 2026?
From 1 April 2026, Form 26AS is Form 168 under the new Income-tax Act, 2025 (Tax Year 2026-27). Form 168 contents are unchanged. Form 16 (now Form 130) and the four 26Q* TDS forms (now consolidated as Form 141) are more substantive redesigns covered below alongside the broader rename map.
By Mr. Amit Joshi
Last reviewed
1 June 2026
In this section
Newsroom
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What changed in April 2026?
Short answer
From 1 April 2026 (Tax Year 2026-27 under the new Act), Form 26AS is Form 168 under the new Income-tax Act, 2025. Form 168 contents are unchanged. CBDT renumbered the form under the Income Tax Rules, 2026.
For Form 168 specifically, CBDT changed the number, not the contents. The data feed, source systems (CIN, BIN, GST returns, SFT filings), and refresh cadence stay the same. Most online portals, tax filers, and banks will continue to label the statement Form 26AS or AIS in the user interface during 2026/27 while back-end labels migrate. Some other forms in the rename set were genuinely redesigned — see the next section.
What other forms were renumbered the same way?
Short answer
The Income Tax Rules, 2026 collapse 399 forms into 190. Several forms hrareceipt.in references in salary-slip and rent-receipt workflows were renumbered alongside Form 26AS.
| Old form | New form | Purpose |
|---|---|---|
| Form 16 | Form 130 | TDS certificate for salary (adds Part C + Period-of-employment field — see next section) |
| Form 16A | Form 131 | TDS certificate for non-salary (rent, professional fees) |
| Form 12BB | Form 124 | Investment and HRA declaration to employer |
| Form 24Q | Form 138 | Quarterly TDS statement for salaries |
| Form 26Q | Form 140 | Quarterly TDS statement for non-salary |
| Form 26QB / QC / QD / QE | Form 141 | 4 TDS challan-cum-statements consolidated into 1 form with 4 schedules — see next section |
| Form 26AS | Form 168 | Annual tax statement (TDS, TCS, advance tax, SFT) |
| Form 15G / 15H | Form 121 | Declaration to avoid TDS deduction |
Are these all just renames, or are some forms redesigned?
Short answer
Two of the eight are more than renumbering. Form 130 (replacing Form 16) adds a third part and a new field. Form 141 (replacing Form 26QB / QC / QD / QE) consolidates four forms into one with four schedules.
- **Form 130** adds **Part C**, which consolidates salary, exemptions, deductions, and final tax liability in one block. A new field captures the employment period (dd/mm/yyyy to dd/mm/yyyy). The TDS computation moves from Section 192 to **Section 392** under the new Act. Form 130 covers Tax Year 2026-27 onward (income earned from 1 April 2026); Form 16 stays valid for FY 2025-26 (due 15 June 2026).
- **Form 141** consolidates Form 26QB (immovable property, Section 194-IA), Form 26QC (rent by individual or HUF, Section 194-IB), Form 26QD (contractor or professional payments, Section 194M), and Form 26QE (virtual digital assets, Section 194S) into one challan-cum-statement with four schedules. **Section 393(1)** is the new statutory basis; rates are unchanged. Form 132 replaces Form 16B / 16C / 16D as the deductee TDS certificate.
- **Form 168** is largely a clean rename. The wider "Tax Year" terminology that replaces "Assessment Year" plus "Previous Year" is the only document-side change.
How do I download Form 168?
Short answer
Download is unchanged from the Form 26AS process. Access through the e-Filing portal under My Account.
- Sign in to the Income Tax e-Filing portal with your PAN and password.
- Go to e-File, then Income Tax Returns, then View Form 26AS (the portal label still reads 26AS through 2026/27).
- Accept the TRACES redirect when prompted.
- On TRACES, pick the assessment year and click View or Download. The PDF carries the new Form 168 header.
- Cross-check the TDS deposit lines against your salary slip and your Form 130 (formerly Form 16) Part A.
Does the rename change what I do at filing time?
Short answer
No. TDS on your salary slip must match Form 130 Part A, which in turn must match Form 168. The matching rule survived the rename.
You still walk the same reconciliation chain we cover in our salary slip and Form 16 reconciliation guide. The chain now reads salary slip to Form 130 to Form 168. The arithmetic stays identical. A discrepancy at the Form 168 layer still auto-flags during ITR processing.
References & related
Primary sources
- Income Tax Forms 2026 — Income Tax DepartmentOfficial forms reference for the Income Tax Rules, 2026.
- FAQs on Forms — Income Tax Rules, 2026 — CBDTCBDT explanatory FAQs on the renumbering.
- Objective and Scope of the New Income-tax Act, 2025 — Income Tax DepartmentDepartment-side overview of the new Act and its companion Rules, 2026.
- Income Tax e-Filing Portal — Form 168 accessPAN-linked Annual Tax Statement download and view.
- Form 26AS replaced by Form 168 — Business StandardMainstream coverage of the rename and download steps.
Last reviewed: 1 June 2026