{"id":97,"date":"2026-05-10T05:58:20","date_gmt":"2026-05-10T05:58:20","guid":{"rendered":"https:\/\/cgkandco.in\/blogs\/?p=97"},"modified":"2026-05-31T06:21:26","modified_gmt":"2026-05-31T06:21:26","slug":"ita-1961-%e2%86%92-ita-2025complete-forms-comparison","status":"publish","type":"post","link":"https:\/\/cgkandco.in\/blogs\/directandindirecttax\/ita-1961-%e2%86%92-ita-2025complete-forms-comparison\/","title":{"rendered":"ITA 1961 \u2192 ITA 2025Complete Forms Comparison"},"content":{"rendered":"\n
\n\n\n\n\n\nForms Under ITA 1961 vs ITA 2025 | CGK & Co<\/title>\n<style>\n @import url('https:\/\/fonts.googleapis.com\/css2?family=Cormorant+Garamond:ital,wght@0,400;0,500;0,600;0,700;1,400;1,600&family=DM+Sans:wght@300;400;500;600&display=swap');\n\n *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\n\n :root {\n --navy: #0f1928;\n --navy2: #1a2744;\n --navy3: #243050;\n --gold: #b8972a;\n --gold-lt: #d4b050;\n --gold-dim: rgba(184,151,42,0.15);\n --cream: #f9f6f0;\n --ink: #1e1e1e;\n --muted: #6b6b6b;\n --rule: #e0d9ce;\n --white: #ffffff;\n --tag-pan: #2d6a4f;\n --tag-tds: #1d4e89;\n --tag-itr: #6b3d8f;\n --tag-audit: #8b3a00;\n --tag-nri: #005f73;\n --tag-other: #4a5568;\n }\n\n html { scroll-behavior: smooth; }\n\n body {\n font-family: 'DM Sans', sans-serif;\n background: var(--cream);\n color: var(--ink);\n font-size: 15px;\n line-height: 1.6;\n }\n\n \/* \u2500\u2500 HEADER \u2500\u2500 *\/\n .site-header {\n background: var(--navy);\n padding: 18px 48px;\n display: flex;\n align-items: center;\n justify-content: space-between;\n position: sticky;\n top: 0;\n z-index: 100;\n border-bottom: 1px solid rgba(184,151,42,0.2);\n }\n .firm-name {\n font-family: 'Cormorant Garamond', serif;\n color: var(--gold-lt);\n font-size: 1.1rem;\n font-weight: 600;\n letter-spacing: 0.04em;\n }\n .firm-sub {\n font-size: 0.62rem;\n color: rgba(255,255,255,0.35);\n letter-spacing: 0.12em;\n text-transform: uppercase;\n margin-top: 2px;\n }\n .header-tag {\n font-size: 0.62rem;\n color: var(--gold);\n letter-spacing: 0.14em;\n text-transform: uppercase;\n border: 1px solid rgba(184,151,42,0.35);\n padding: 5px 12px;\n border-radius: 2px;\n }\n\n \/* \u2500\u2500 HERO \u2500\u2500 *\/\n .hero {\n background: var(--navy);\n padding: 72px 48px 64px;\n position: relative;\n overflow: hidden;\n }\n .hero::before {\n content: '';\n position: absolute;\n top: -120px; right: -120px;\n width: 500px; height: 500px;\n border: 1px solid rgba(184,151,42,0.08);\n border-radius: 50%;\n }\n .hero::after {\n content: '';\n position: absolute;\n bottom: -80px; left: 80px;\n width: 300px; height: 300px;\n border: 1px solid rgba(184,151,42,0.05);\n border-radius: 50%;\n }\n .hero-inner { max-width: 900px; margin: 0 auto; position: relative; z-index: 1; }\n .eyebrow {\n font-size: 0.65rem;\n letter-spacing: 0.2em;\n text-transform: uppercase;\n color: var(--gold);\n margin-bottom: 20px;\n display: flex;\n align-items: center;\n gap: 10px;\n }\n .eyebrow::before {\n content: '';\n display: block;\n width: 24px; height: 1px;\n background: var(--gold);\n opacity: 0.7;\n }\n .hero h1 {\n font-family: 'Cormorant Garamond', serif;\n font-size: clamp(2rem, 4vw, 3rem);\n color: var(--white);\n font-weight: 600;\n line-height: 1.15;\n margin-bottom: 18px;\n letter-spacing: -0.01em;\n }\n .hero h1 em { color: var(--gold-lt); font-style: italic; }\n .hero-desc {\n font-size: 0.95rem;\n color: rgba(255,255,255,0.55);\n max-width: 620px;\n line-height: 1.7;\n margin-bottom: 32px;\n }\n .hero-stats {\n display: flex;\n gap: 40px;\n flex-wrap: wrap;\n }\n .stat {\n border-left: 2px solid rgba(184,151,42,0.4);\n padding-left: 16px;\n }\n .stat-num {\n font-family: 'Cormorant Garamond', serif;\n font-size: 1.8rem;\n color: var(--gold-lt);\n font-weight: 600;\n line-height: 1;\n }\n .stat-label {\n font-size: 0.68rem;\n color: rgba(255,255,255,0.4);\n letter-spacing: 0.08em;\n margin-top: 4px;\n }\n\n \/* \u2500\u2500 FILTER BAR \u2500\u2500 *\/\n .filter-wrap {\n background: var(--white);\n border-bottom: 1px solid var(--rule);\n padding: 16px 48px;\n position: sticky;\n top: 61px;\n z-index: 90;\n }\n .filter-inner {\n max-width: 1100px;\n margin: 0 auto;\n display: flex;\n align-items: center;\n gap: 10px;\n flex-wrap: wrap;\n }\n .filter-label {\n font-size: 0.68rem;\n letter-spacing: 0.1em;\n text-transform: uppercase;\n color: var(--muted);\n margin-right: 6px;\n }\n .filter-btn {\n border: 1px solid var(--rule);\n background: transparent;\n color: var(--muted);\n font-family: 'DM Sans', sans-serif;\n font-size: 0.75rem;\n padding: 6px 14px;\n border-radius: 20px;\n cursor: pointer;\n transition: all 0.2s;\n letter-spacing: 0.02em;\n }\n .filter-btn:hover,\n .filter-btn.active {\n background: var(--navy);\n color: var(--gold-lt);\n border-color: var(--navy);\n }\n\n \/* \u2500\u2500 MAIN \u2500\u2500 *\/\n main {\n max-width: 1100px;\n margin: 0 auto;\n padding: 56px 48px 100px;\n }\n\n \/* \u2500\u2500 SECTION HEADING \u2500\u2500 *\/\n .section-heading {\n display: flex;\n align-items: center;\n gap: 16px;\n margin: 56px 0 28px;\n }\n .section-heading:first-of-type { margin-top: 0; }\n .section-icon {\n width: 36px; height: 36px;\n background: var(--navy);\n border-radius: 50%;\n display: flex;\n align-items: center;\n justify-content: center;\n flex-shrink: 0;\n }\n .section-icon svg { width: 16px; height: 16px; fill: var(--gold-lt); }\n .section-title {\n font-family: 'Cormorant Garamond', serif;\n font-size: 1.4rem;\n font-weight: 600;\n color: var(--navy);\n }\n .section-count {\n font-size: 0.7rem;\n color: var(--muted);\n background: var(--rule);\n padding: 3px 10px;\n border-radius: 20px;\n margin-left: auto;\n }\n\n \/* \u2500\u2500 FORM CARD \u2500\u2500 *\/\n .form-card {\n background: var(--white);\n border: 1px solid var(--rule);\n border-radius: 6px;\n margin-bottom: 20px;\n overflow: hidden;\n transition: box-shadow 0.2s;\n }\n .form-card:hover { box-shadow: 0 4px 24px rgba(0,0,0,0.07); }\n\n .card-header {\n display: flex;\n align-items: center;\n padding: 18px 24px;\n cursor: pointer;\n gap: 16px;\n user-select: none;\n }\n .card-header:hover { background: rgba(249,246,240,0.6); }\n\n .form-nums {\n display: flex;\n align-items: center;\n gap: 10px;\n flex-shrink: 0;\n min-width: 200px;\n }\n .form-badge {\n font-family: 'DM Sans', sans-serif;\n font-size: 0.72rem;\n font-weight: 600;\n padding: 5px 10px;\n border-radius: 3px;\n letter-spacing: 0.03em;\n white-space: nowrap;\n }\n .badge-old {\n background: rgba(107,61,143,0.1);\n color: #6b3d8f;\n border: 1px solid rgba(107,61,143,0.2);\n }\n .badge-new {\n background: rgba(26,39,68,0.1);\n color: var(--navy2);\n border: 1px solid rgba(26,39,68,0.2);\n }\n .arrow-icon {\n color: var(--muted);\n font-size: 0.8rem;\n flex-shrink: 0;\n }\n\n .card-title-wrap { flex: 1; }\n .card-title {\n font-weight: 500;\n font-size: 0.9rem;\n color: var(--ink);\n margin-bottom: 3px;\n }\n .card-subtitle {\n font-size: 0.75rem;\n color: var(--muted);\n }\n\n .category-tag {\n font-size: 0.62rem;\n font-weight: 600;\n letter-spacing: 0.1em;\n text-transform: uppercase;\n padding: 4px 10px;\n border-radius: 20px;\n flex-shrink: 0;\n }\n\n .tag-pan { background: rgba(45,106,79,0.1); color: var(--tag-pan); }\n .tag-tds { background: rgba(29,78,137,0.1); color: var(--tag-tds); }\n .tag-itr { background: rgba(107,61,143,0.1); color: var(--tag-itr); }\n .tag-audit { background: rgba(139,58,0,0.1); color: var(--tag-audit); }\n .tag-nri { background: rgba(0,95,115,0.1); color: var(--tag-nri); }\n .tag-other { background: rgba(74,85,104,0.1); color: var(--tag-other); }\n\n .chevron {\n width: 20px; height: 20px;\n border: 1px solid var(--rule);\n border-radius: 50%;\n display: flex;\n align-items: center;\n justify-content: center;\n flex-shrink: 0;\n transition: transform 0.25s;\n font-size: 0.6rem;\n color: var(--muted);\n }\n .form-card.open .chevron { transform: rotate(180deg); }\n\n \/* \u2500\u2500 CARD BODY \u2500\u2500 *\/\n .card-body {\n display: none;\n border-top: 1px solid var(--rule);\n }\n .form-card.open .card-body { display: block; }\n\n .card-body-inner {\n display: grid;\n grid-template-columns: 1fr 1fr;\n gap: 0;\n }\n\n .col-old, .col-new {\n padding: 24px 28px;\n }\n .col-old {\n border-right: 1px solid var(--rule);\n background: rgba(107,61,143,0.02);\n }\n .col-new { background: rgba(26,39,68,0.02); }\n\n .col-label {\n font-size: 0.62rem;\n font-weight: 600;\n letter-spacing: 0.14em;\n text-transform: uppercase;\n margin-bottom: 14px;\n display: flex;\n align-items: center;\n gap: 8px;\n }\n .col-old .col-label { color: #6b3d8f; }\n .col-new .col-label { color: var(--navy2); }\n\n .col-label::before {\n content: '';\n display: block;\n width: 8px; height: 8px;\n border-radius: 50%;\n }\n .col-old .col-label::before { background: #6b3d8f; }\n .col-new .col-label::before { background: var(--navy2); }\n\n .info-row {\n margin-bottom: 12px;\n }\n .info-key {\n font-size: 0.68rem;\n font-weight: 600;\n letter-spacing: 0.06em;\n text-transform: uppercase;\n color: var(--muted);\n margin-bottom: 3px;\n }\n .info-val {\n font-size: 0.85rem;\n color: var(--ink);\n line-height: 1.5;\n }\n\n \/* Changes strip *\/\n .changes-strip {\n background: linear-gradient(135deg, rgba(184,151,42,0.06), rgba(184,151,42,0.02));\n border-top: 1px solid rgba(184,151,42,0.2);\n padding: 18px 28px;\n }\n .changes-label {\n font-size: 0.62rem;\n font-weight: 600;\n letter-spacing: 0.14em;\n text-transform: uppercase;\n color: var(--gold);\n margin-bottom: 10px;\n display: flex;\n align-items: center;\n gap: 8px;\n }\n .changes-label::before {\n content: '\u25c6';\n font-size: 0.5rem;\n }\n .changes-list {\n display: flex;\n flex-wrap: wrap;\n gap: 8px;\n }\n .change-pill {\n font-size: 0.75rem;\n background: var(--white);\n border: 1px solid rgba(184,151,42,0.3);\n color: var(--ink);\n padding: 5px 12px;\n border-radius: 20px;\n display: flex;\n align-items: center;\n gap: 6px;\n }\n .change-pill::before {\n content: '';\n display: block;\n width: 6px; height: 6px;\n border-radius: 50%;\n background: var(--gold);\n flex-shrink: 0;\n }\n\n \/* No change pill *\/\n .no-change {\n font-size: 0.75rem;\n color: #2d6a4f;\n background: rgba(45,106,79,0.08);\n border: 1px solid rgba(45,106,79,0.2);\n padding: 5px 12px;\n border-radius: 20px;\n display: inline-flex;\n align-items: center;\n gap: 6px;\n }\n .no-change::before {\n content: '\u2713';\n font-size: 0.7rem;\n }\n\n \/* \u2500\u2500 LEGEND \u2500\u2500 *\/\n .legend {\n background: var(--white);\n border: 1px solid var(--rule);\n border-radius: 6px;\n padding: 20px 24px;\n margin-bottom: 40px;\n display: flex;\n align-items: center;\n gap: 24px;\n flex-wrap: wrap;\n }\n .legend-title {\n font-size: 0.68rem;\n font-weight: 600;\n letter-spacing: 0.1em;\n text-transform: uppercase;\n color: var(--muted);\n margin-right: 8px;\n }\n .legend-item {\n display: flex;\n align-items: center;\n gap: 8px;\n font-size: 0.78rem;\n color: var(--ink);\n }\n .legend-dot {\n width: 10px; height: 10px;\n border-radius: 50%;\n flex-shrink: 0;\n }\n\n \/* \u2500\u2500 FOOTER \u2500\u2500 *\/\n footer {\n background: var(--navy);\n text-align: center;\n padding: 32px;\n font-size: 0.72rem;\n color: rgba(255,255,255,0.3);\n letter-spacing: 0.04em;\n line-height: 1.8;\n }\n footer span { color: rgba(255,255,255,0.55); }\n\n @media (max-width: 768px) {\n .site-header, .filter-wrap, main { padding-left: 20px; padding-right: 20px; }\n .hero { padding: 48px 20px; }\n .card-body-inner { grid-template-columns: 1fr; }\n .col-old { border-right: none; border-bottom: 1px solid var(--rule); }\n .form-nums { min-width: unset; }\n .hero-stats { gap: 24px; }\n .filter-wrap { top: 57px; }\n }\n<\/style>\n<\/head>\n<body>\n\n<header class=\"site-header\">\n <div>\n <div class=\"firm-name\">CGK & Co<\/div>\n <div class=\"firm-sub\">Chartered Accountants \u00b7 Est. 1960 \u00b7 Secunderabad<\/div>\n <\/div>\n <div class=\"header-tag\">ITA 2025 Reference<\/div>\n<\/header>\n\n<div class=\"hero\">\n <div class=\"hero-inner\">\n <div class=\"eyebrow\">Forms Reference Guide<\/div>\n <h1>ITA 1961 \u2192 ITA 2025<br><em>Complete Forms Comparison<\/em><\/h1>\n <p class=\"hero-desc\">A comprehensive visual guide to every statutory form that changes under the Income Tax Act, 2025 \u2014 what it was, what it becomes, and exactly what is different. Effective 1 April 2026.<\/p>\n <div class=\"hero-stats\">\n <div class=\"stat\">\n <div class=\"stat-num\">399<\/div>\n <div class=\"stat-label\">Forms under ITA 1961<\/div>\n <\/div>\n <div class=\"stat\">\n <div class=\"stat-num\">190<\/div>\n <div class=\"stat-label\">Forms under ITA 2025<\/div>\n <\/div>\n <div class=\"stat\">\n <div class=\"stat-num\">52%<\/div>\n <div class=\"stat-label\">Reduction in forms<\/div>\n <\/div>\n <div class=\"stat\">\n <div class=\"stat-num\">1 Apr<\/div>\n <div class=\"stat-label\">Effective date 2026<\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/div>\n\n<div class=\"filter-wrap\">\n <div class=\"filter-inner\">\n <span class=\"filter-label\">Filter by<\/span>\n <button class=\"filter-btn active\" onclick=\"filterCards('all', this)\">All Forms<\/button>\n <button class=\"filter-btn\" onclick=\"filterCards('pan', this)\">PAN \/ TAN<\/button>\n <button class=\"filter-btn\" onclick=\"filterCards('tds', this)\">TDS \/ TCS<\/button>\n <button class=\"filter-btn\" onclick=\"filterCards('itr', this)\">Returns<\/button>\n <button class=\"filter-btn\" onclick=\"filterCards('audit', this)\">Audit<\/button>\n <button class=\"filter-btn\" onclick=\"filterCards('nri', this)\">NRI<\/button>\n <button class=\"filter-btn\" onclick=\"filterCards('other', this)\">Other<\/button>\n <\/div>\n<\/div>\n\n<main>\n\n <!-- Legend -->\n <div class=\"legend\">\n <span class=\"legend-title\">Legend<\/span>\n <div class=\"legend-item\"><div class=\"legend-dot\" style=\"background:#6b3d8f\"><\/div> Old Act (ITA 1961)<\/div>\n <div class=\"legend-item\"><div class=\"legend-dot\" style=\"background:#1a2744\"><\/div> New Act (ITA 2025)<\/div>\n <div class=\"legend-item\"><div class=\"legend-dot\" style=\"background:#b8972a\"><\/div> Key changes<\/div>\n <div class=\"legend-item\"><div class=\"legend-dot\" style=\"background:#2d6a4f\"><\/div> No change in substance<\/div>\n <div class=\"legend-item\" style=\"margin-left:auto; font-size:0.75rem; color:var(--muted)\">Click any row to expand<\/div>\n <\/div>\n\n <!-- PAN \/ TAN -->\n <div class=\"section-heading\" data-section=\"pan\">\n <div class=\"section-icon\"><svg viewBox=\"0 0 24 24\"><path d=\"M12 2C6.48 2 2 6.48 2 12s4.48 10 10 10 10-4.48 10-10S17.52 2 12 2zm-2 14.5v-9l6 4.5-6 4.5z\"\/><\/svg><\/div>\n <div class=\"section-title\">PAN & TAN Applications<\/div>\n <div class=\"section-count\">4 forms<\/div>\n <\/div>\n\n <!-- Form 49A \u2192 93 -->\n <div class=\"form-card\" data-category=\"pan\">\n <div class=\"card-header\" onclick=\"toggleCard(this)\">\n <div class=\"form-nums\">\n <span class=\"form-badge badge-old\">Form 49A<\/span>\n <span class=\"arrow-icon\">\u2192<\/span>\n <span class=\"form-badge badge-new\">Form 93<\/span>\n <\/div>\n <div class=\"card-title-wrap\">\n <div class=\"card-title\">PAN Application \u2014 Indian Individuals<\/div>\n <div class=\"card-subtitle\">Application for allotment of Permanent Account Number by Indian citizens<\/div>\n <\/div>\n <span class=\"category-tag tag-pan\">PAN<\/span>\n <div class=\"chevron\">\u25bc<\/div>\n <\/div>\n <div class=\"card-body\">\n <div class=\"card-body-inner\">\n <div class=\"col-old\">\n <div class=\"col-label\">ITA 1961 \u2014 Form 49A<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">All Indian individuals, companies, and entities \u2014 a single multi-purpose form for all applicants<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing section<\/div><div class=\"info-val\">Section 139A, Income Tax Act, 1961<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Structure<\/div><div class=\"info-val\">One combined form covering all categories of applicants \u2014 individuals, companies, trusts, etc. Many fields irrelevant to specific categories<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">When to use<\/div><div class=\"info-val\">For all PAN applications filed on or before 31 March 2026<\/div><\/div>\n <\/div>\n <div class=\"col-new\">\n <div class=\"col-label\">ITA 2025 \u2014 Form 93<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Indian individuals (citizens of India) only \u2014 category-specific form<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing section<\/div><div class=\"info-val\">Section 239, Income Tax Act, 2025<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Structure<\/div><div class=\"info-val\">Streamlined \u2014 contains only fields relevant to individual applicants. Removes fields applicable only to companies or entities<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">When to use<\/div><div class=\"info-val\">For all new PAN applications filed on or after 1 April 2026 by Indian individual citizens<\/div><\/div>\n <\/div>\n <\/div>\n <div class=\"changes-strip\">\n <div class=\"changes-label\">Key Changes<\/div>\n <div class=\"changes-list\">\n <div class=\"change-pill\">Form split by applicant category \u2014 individuals get a dedicated form<\/div>\n <div class=\"change-pill\">Fewer irrelevant fields \u2014 only individual-specific information required<\/div>\n <div class=\"change-pill\">Existing PANs remain valid \u2014 no reapplication needed<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- Form 49A \u2192 94 -->\n <div class=\"form-card\" data-category=\"pan\">\n <div class=\"card-header\" onclick=\"toggleCard(this)\">\n <div class=\"form-nums\">\n <span class=\"form-badge badge-old\">Form 49A<\/span>\n <span class=\"arrow-icon\">\u2192<\/span>\n <span class=\"form-badge badge-new\">Form 94<\/span>\n <\/div>\n <div class=\"card-title-wrap\">\n <div class=\"card-title\">PAN Application \u2014 Indian Companies & Entities<\/div>\n <div class=\"card-subtitle\">Application by companies, firms, trusts, and entities incorporated or formed in India<\/div>\n <\/div>\n <span class=\"category-tag tag-pan\">PAN<\/span>\n <div class=\"chevron\">\u25bc<\/div>\n <\/div>\n <div class=\"card-body\">\n <div class=\"card-body-inner\">\n <div class=\"col-old\">\n <div class=\"col-label\">ITA 1961 \u2014 Form 49A<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">All applicants including companies, firms, trusts, AOP, BOI \u2014 same form as individuals<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Issue<\/div><div class=\"info-val\">Individuals and entities used the same form, causing confusion and unnecessary fields for each category<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">When to use<\/div><div class=\"info-val\">For all PAN applications filed on or before 31 March 2026<\/div><\/div>\n <\/div>\n <div class=\"col-new\">\n <div class=\"col-label\">ITA 2025 \u2014 Form 94<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Indian companies, firms, LLPs, trusts, AOPs, BOIs, and all other entities incorporated or formed in India<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Improvement<\/div><div class=\"info-val\">Entity-specific fields \u2014 registration details, authorised signatory, and entity type fields are tailored precisely<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">When to use<\/div><div class=\"info-val\">For all new PAN applications by Indian entities filed on or after 1 April 2026<\/div><\/div>\n <\/div>\n <\/div>\n <div class=\"changes-strip\">\n <div class=\"changes-label\">Key Changes<\/div>\n <div class=\"changes-list\">\n <div class=\"change-pill\">Separated from individual PAN form \u2014 entities now have a dedicated Form 94<\/div>\n <div class=\"change-pill\">Entity-specific fields only \u2014 no individual personal details required<\/div>\n <div class=\"no-change\">Existing PAN numbers remain valid<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- Form 49AA \u2192 95 -->\n <div class=\"form-card\" data-category=\"pan\">\n <div class=\"card-header\" onclick=\"toggleCard(this)\">\n <div class=\"form-nums\">\n <span class=\"form-badge badge-old\">Form 49AA<\/span>\n <span class=\"arrow-icon\">\u2192<\/span>\n <span class=\"form-badge badge-new\">Form 95<\/span>\n <\/div>\n <div class=\"card-title-wrap\">\n <div class=\"card-title\">PAN Application \u2014 Foreign Individuals<\/div>\n <div class=\"card-subtitle\">Application by individuals who are not citizens of India<\/div>\n <\/div>\n <span class=\"category-tag tag-pan\">PAN<\/span>\n <div class=\"chevron\">\u25bc<\/div>\n <\/div>\n <div class=\"card-body\">\n <div class=\"card-body-inner\">\n <div class=\"col-old\">\n <div class=\"col-label\">ITA 1961 \u2014 Form 49AA<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Individuals not being citizens of India, and entities incorporated outside India \u2014 combined in one form<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing section<\/div><div class=\"info-val\">Section 139A, Income Tax Act, 1961<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Issue<\/div><div class=\"info-val\">Foreign individuals and foreign entities shared one form despite very different information requirements<\/div><\/div>\n <\/div>\n <div class=\"col-new\">\n <div class=\"col-label\">ITA 2025 \u2014 Form 95<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Individuals not being citizens of India \u2014 only. Foreign entities now have a separate Form 96<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing section<\/div><div class=\"info-val\">Section 239, Income Tax Act, 2025<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Improvement<\/div><div class=\"info-val\">Individual-specific fields for passport details, country of residence, and foreign tax identification \u2014 no entity clutter<\/div><\/div>\n <\/div>\n <\/div>\n <div class=\"changes-strip\">\n <div class=\"changes-label\">Key Changes<\/div>\n <div class=\"changes-list\">\n <div class=\"change-pill\">Split from entity form \u2014 foreign individuals and entities now have separate forms<\/div>\n <div class=\"change-pill\">Passport and foreign ID fields streamlined for individual applicants<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- Form 49AA \u2192 96 -->\n <div class=\"form-card\" data-category=\"pan\">\n <div class=\"card-header\" onclick=\"toggleCard(this)\">\n <div class=\"form-nums\">\n <span class=\"form-badge badge-old\">Form 49AA<\/span>\n <span class=\"arrow-icon\">\u2192<\/span>\n <span class=\"form-badge badge-new\">Form 96<\/span>\n <\/div>\n <div class=\"card-title-wrap\">\n <div class=\"card-title\">PAN Application \u2014 Foreign Entities<\/div>\n <div class=\"card-subtitle\">Application by entities incorporated or formed outside India<\/div>\n <\/div>\n <span class=\"category-tag tag-pan\">PAN<\/span>\n <div class=\"chevron\">\u25bc<\/div>\n <\/div>\n <div class=\"card-body\">\n <div class=\"card-body-inner\">\n <div class=\"col-old\">\n <div class=\"col-label\">ITA 1961 \u2014 Form 49AA<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Entities incorporated outside India \u2014 previously combined with foreign individuals in one form<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Issue<\/div><div class=\"info-val\">Foreign companies, trusts, and partnerships shared form space with foreign individuals despite different information needs<\/div><\/div>\n <\/div>\n <div class=\"col-new\">\n <div class=\"col-label\">ITA 2025 \u2014 Form 96<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Entities incorporated or formed outside India \u2014 companies, trusts, partnerships, funds registered abroad<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Improvement<\/div><div class=\"info-val\">Entity registration details, country of incorporation, and authorised representative fields are clearly structured for foreign entities specifically<\/div><\/div>\n <\/div>\n <\/div>\n <div class=\"changes-strip\">\n <div class=\"changes-label\">Key Changes<\/div>\n <div class=\"changes-list\">\n <div class=\"change-pill\">Dedicated form for foreign entities \u2014 separated from foreign individual form<\/div>\n <div class=\"change-pill\">Entity-specific foreign registration fields clearly structured<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- TAN -->\n <div class=\"section-heading\" data-section=\"tan\">\n <div class=\"section-icon\"><svg viewBox=\"0 0 24 24\"><path d=\"M20 4H4c-1.1 0-2 .9-2 2v12c0 1.1.9 2 2 2h16c1.1 0 2-.9 2-2V6c0-1.1-.9-2-2-2zm-7 3c1.93 0 3.5 1.57 3.5 3.5S14.93 14 13 14s-3.5-1.57-3.5-3.5S11.07 7 13 7zm-9 13v-.5c0-2.34 4.67-3.5 7-3.5s7 1.16 7 3.5v.5H4z\"\/><\/svg><\/div>\n <div class=\"section-title\">TAN Applications<\/div>\n <div class=\"section-count\">2 forms<\/div>\n <\/div>\n\n <!-- Form 49B \u2192 134 -->\n <div class=\"form-card\" data-category=\"pan\">\n <div class=\"card-header\" onclick=\"toggleCard(this)\">\n <div class=\"form-nums\">\n <span class=\"form-badge badge-old\">Form 49B<\/span>\n <span class=\"arrow-icon\">\u2192<\/span>\n <span class=\"form-badge badge-new\">Form 134<\/span>\n <\/div>\n <div class=\"card-title-wrap\">\n <div class=\"card-title\">TAN Application \u2014 Government Entities<\/div>\n <div class=\"card-subtitle\">Application for Tax Deduction Account Number by government deductors<\/div>\n <\/div>\n <span class=\"category-tag tag-pan\">TAN<\/span>\n <div class=\"chevron\">\u25bc<\/div>\n <\/div>\n <div class=\"card-body\">\n <div class=\"card-body-inner\">\n <div class=\"col-old\">\n <div class=\"col-label\">ITA 1961 \u2014 Form 49B<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">All deductors \u2014 government entities, companies, individuals, firms \u2014 all in one combined form<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Issue<\/div><div class=\"info-val\">Government entities required to provide AIN and PAO\/ZAO\/DTO\/CDDO certificate alongside all other applicants in the same form \u2014 cluttered and confusing<\/div><\/div>\n <\/div>\n <div class=\"col-new\">\n <div class=\"col-label\">ITA 2025 \u2014 Form 134<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Government entities only \u2014 central and state government departments, PSUs, and government bodies<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Specific fields<\/div><div class=\"info-val\">Mandatory AIN field and PAO\/ZAO\/DTO\/CDDO certificate requirement built directly into form structure \u2014 no ambiguity<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">When to use<\/div><div class=\"info-val\">All fresh TAN applications by government entities from 1 April 2026<\/div><\/div>\n <\/div>\n <\/div>\n <div class=\"changes-strip\">\n <div class=\"changes-label\">Key Changes<\/div>\n <div class=\"changes-list\">\n <div class=\"change-pill\">Government-only form \u2014 separated from private sector applicants<\/div>\n <div class=\"change-pill\">AIN and PAO\/ZAO\/DTO\/CDDO certificate fields mandatory and clearly structured<\/div>\n <div class=\"no-change\">Existing TANs remain valid<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- Form 49B \u2192 135 -->\n <div class=\"form-card\" data-category=\"pan\">\n <div class=\"card-header\" onclick=\"toggleCard(this)\">\n <div class=\"form-nums\">\n <span class=\"form-badge badge-old\">Form 49B<\/span>\n <span class=\"arrow-icon\">\u2192<\/span>\n <span class=\"form-badge badge-new\">Form 135<\/span>\n <\/div>\n <div class=\"card-title-wrap\">\n <div class=\"card-title\">TAN Application \u2014 Non-Government Entities<\/div>\n <div class=\"card-subtitle\">Application by individuals, HUFs, companies, firms, LLPs, and other private deductors<\/div>\n <\/div>\n <span class=\"category-tag tag-pan\">TAN<\/span>\n <div class=\"chevron\">\u25bc<\/div>\n <\/div>\n <div class=\"card-body\">\n <div class=\"card-body-inner\">\n <div class=\"col-old\">\n <div class=\"col-label\">ITA 1961 \u2014 Form 49B<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">All deductors including private companies, individuals, HUFs, firms \u2014 same form as government entities<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Issue<\/div><div class=\"info-val\">Private sector applicants had to navigate government-specific fields (AIN, PAO certificates) that were not applicable to them<\/div><\/div>\n <\/div>\n <div class=\"col-new\">\n <div class=\"col-label\">ITA 2025 \u2014 Form 135<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">All non-government deductors \u2014 individuals, HUFs, companies, LLPs, firms, statutory bodies, and private entities<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Improvement<\/div><div class=\"info-val\">No government-specific fields \u2014 cleaner form tailored to private sector deductors only<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">When to use<\/div><div class=\"info-val\">All fresh TAN applications by private entities from 1 April 2026<\/div><\/div>\n <\/div>\n <\/div>\n <div class=\"changes-strip\">\n <div class=\"changes-label\">Key Changes<\/div>\n <div class=\"changes-list\">\n <div class=\"change-pill\">Private sector only \u2014 no government fields cluttering the form<\/div>\n <div class=\"change-pill\">Streamlined entity type selection for private applicants<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- TDS \/ TCS FORMS -->\n <div class=\"section-heading\" data-section=\"tds\">\n <div class=\"section-icon\"><svg viewBox=\"0 0 24 24\"><path d=\"M11.8 10.9c-2.27-.59-3-1.2-3-2.15 0-1.09 1.01-1.85 2.7-1.85 1.78 0 2.44.85 2.5 2.1h2.21c-.07-1.72-1.12-3.3-3.21-3.81V3h-3v2.16c-1.94.42-3.5 1.68-3.5 3.61 0 2.31 1.91 3.46 4.7 4.13 2.5.6 3 1.48 3 2.41 0 .69-.49 1.79-2.7 1.79-2.06 0-2.87-.92-2.98-2.1h-2.2c.12 2.19 1.76 3.42 3.68 3.83V21h3v-2.15c1.95-.37 3.5-1.5 3.5-3.55 0-2.84-2.43-3.81-4.7-4.4z\"\/><\/svg><\/div>\n <div class=\"section-title\">TDS \/ TCS Compliance Forms<\/div>\n <div class=\"section-count\">6 forms<\/div>\n <\/div>\n\n <!-- Form 15G\/15H \u2192 121 -->\n <div class=\"form-card\" data-category=\"tds\">\n <div class=\"card-header\" onclick=\"toggleCard(this)\">\n <div class=\"form-nums\">\n <span class=\"form-badge badge-old\">15G \/ 15H<\/span>\n <span class=\"arrow-icon\">\u2192<\/span>\n <span class=\"form-badge badge-new\">Form 121<\/span>\n <\/div>\n <div class=\"card-title-wrap\">\n <div class=\"card-title\">Self-Declaration for Nil TDS<\/div>\n <div class=\"card-subtitle\">Declaration by recipient that estimated income is below taxable threshold \u2014 applicable to banks, FDs, etc.<\/div>\n <\/div>\n <span class=\"category-tag tag-tds\">TDS<\/span>\n <div class=\"chevron\">\u25bc<\/div>\n <\/div>\n <div class=\"card-body\">\n <div class=\"card-body-inner\">\n <div class=\"col-old\">\n <div class=\"col-label\">ITA 1961 \u2014 Forms 15G & 15H<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Form 15G: Resident individuals below 60 years and eligible non-individual entities. Form 15H: Resident individuals aged 60 years or more (senior citizens)<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing section<\/div><div class=\"info-val\">Section 197A, Income Tax Act, 1961<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">UIN system<\/div><div class=\"info-val\">Each payer generated a separate UIN for every declaration received \u2014 even for the same PAN in the same year. Caused massive duplication<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Issue<\/div><div class=\"info-val\">Two separate forms caused confusion \u2014 taxpayers often unsure which form applied to them. Age-based split not intuitive<\/div><\/div>\n <\/div>\n <div class=\"col-new\">\n <div class=\"col-label\">ITA 2025 \u2014 Form 121<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">All eligible declarants \u2014 individuals of any age and other eligible persons. Single unified form replaces both 15G and 15H<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing section<\/div><div class=\"info-val\">Section 393(6), Income Tax Act, 2025<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">UIN system<\/div><div class=\"info-val\">Single UIN issued per PAN per tax year by the department. All declarations from same taxpayer to different payers linked to one UIN \u2014 no duplication<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">When to use<\/div><div class=\"info-val\">For Tax Year 2026\u201327 onwards. For AY 2026\u201327 and earlier, old Forms 15G\/15H apply<\/div><\/div>\n <\/div>\n <\/div>\n <div class=\"changes-strip\">\n <div class=\"changes-label\">Key Changes<\/div>\n <div class=\"changes-list\">\n <div class=\"change-pill\">Two forms merged into one \u2014 zero ambiguity on which form to use<\/div>\n <div class=\"change-pill\">Single UIN per PAN per year \u2014 eliminates duplication across multiple payers<\/div>\n <div class=\"change-pill\">Payers can fetch UIN directly from departmental portal<\/div>\n <div class=\"no-change\">Eligibility criteria unchanged \u2014 income threshold and residency conditions same<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- Form 13 \u2192 128 -->\n <div class=\"form-card\" data-category=\"tds\">\n <div class=\"card-header\" onclick=\"toggleCard(this)\">\n <div class=\"form-nums\">\n <span class=\"form-badge badge-old\">Form 13<\/span>\n <span class=\"arrow-icon\">\u2192<\/span>\n <span class=\"form-badge badge-new\">Form 128<\/span>\n <\/div>\n <div class=\"card-title-wrap\">\n <div class=\"card-title\">Lower \/ Nil Withholding Certificate<\/div>\n <div class=\"card-subtitle\">Application to Assessing Officer for certificate authorising TDS at lower or nil rate<\/div>\n <\/div>\n <span class=\"category-tag tag-tds\">TDS<\/span>\n <div class=\"chevron\">\u25bc<\/div>\n <\/div>\n <div class=\"card-body\">\n <div class=\"card-body-inner\">\n <div class=\"col-old\">\n <div class=\"col-label\">ITA 1961 \u2014 Form 13<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Payees (recipients of income) applying for lower\/nil TDS deduction where total income justifies it<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing section<\/div><div class=\"info-val\">Section 197, Income Tax Act, 1961<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Process<\/div><div class=\"info-val\">Filed via TRACES portal. AO issues certificate specifying applicable rate and validity period<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Transition note<\/div><div class=\"info-val\">Certificates issued under old Act for TY 2026\u201327 remain valid for payments\/credits on or after 1 April 2026<\/div><\/div>\n <\/div>\n <div class=\"col-new\">\n <div class=\"col-label\">ITA 2025 \u2014 Form 128<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Same \u2014 payees applying for lower or nil deduction of tax for Tax Year 2026\u201327 onwards<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing section<\/div><div class=\"info-val\">Section 395(1), Income Tax Act, 2025<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Process<\/div><div class=\"info-val\">Filed via TRACES or e-filing portal \u2014 same process, new form number. AO issues certificate as before<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">When to use<\/div><div class=\"info-val\">From 1 April 2026 for new applications. Existing Form 13 certificates issued for TY 2026\u201327 remain valid<\/div><\/div>\n <\/div>\n <\/div>\n <div class=\"changes-strip\">\n <div class=\"changes-label\">Key Changes<\/div>\n <div class=\"changes-list\">\n <div class=\"change-pill\">Form number changes \u2014 substantive process and eligibility unchanged<\/div>\n <div class=\"no-change\">Existing certificates valid \u2014 no reapplication needed if already issued for TY 2026\u201327<\/div>\n <div class=\"no-change\">AO process and TRACES portal unchanged<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- Form 15CA \u2192 145 -->\n <div class=\"form-card\" data-category=\"tds\">\n <div class=\"card-header\" onclick=\"toggleCard(this)\">\n <div class=\"form-nums\">\n <span class=\"form-badge badge-old\">Form 15CA<\/span>\n <span class=\"arrow-icon\">\u2192<\/span>\n <span class=\"form-badge badge-new\">Form 145<\/span>\n <\/div>\n <div class=\"card-title-wrap\">\n <div class=\"card-title\">Foreign Remittance Declaration<\/div>\n <div class=\"card-subtitle\">Declaration by remitter for payments made to non-residents \u2014 nature of remittance and applicable TDS<\/div>\n <\/div>\n <span class=\"category-tag tag-nri\">NRI<\/span>\n <div class=\"chevron\">\u25bc<\/div>\n <\/div>\n <div class=\"card-body\">\n <div class=\"card-body-inner\">\n <div class=\"col-old\">\n <div class=\"col-label\">ITA 1961 \u2014 Form 15CA<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Any person making a payment to a non-resident where such payment is taxable in India<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing section<\/div><div class=\"info-val\">Section 195(6), Income Tax Act, 1961<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Structure<\/div><div class=\"info-val\">Four parts: Part A (small remittances), Part B (AO certificate obtained), Part C (CA certificate obtained), Part D (non-taxable remittances). If Part B filed, Part C still required \u2014 duplication<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Validity<\/div><div class=\"info-val\">Valid up to proposed remittance date. If remittance not made by that date, fresh form required<\/div><\/div>\n <\/div>\n <div class=\"col-new\">\n <div class=\"col-label\">ITA 2025 \u2014 Form 145<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Same \u2014 remitters making payments to non-residents for Tax Year 2026\u201327 onwards<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing section<\/div><div class=\"info-val\">Section 397(3)(d), Income Tax Act, 2025<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Key improvement<\/div><div class=\"info-val\">If Part B filed (AO certificate obtained), Part C (CA certificate) is NOT required. Eliminates duplication that existed under old Act \u2014 significant reduction in compliance cost<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">When to use<\/div><div class=\"info-val\">For all remittances made on or after 1 April 2026. Earlier remittances use old Form 15CA<\/div><\/div>\n <\/div>\n <\/div>\n <div class=\"changes-strip\">\n <div class=\"changes-label\">Key Changes<\/div>\n <div class=\"changes-list\">\n <div class=\"change-pill\">AO certificate (Part B) makes CA certificate (Part C) unnecessary \u2014 no duplication<\/div>\n <div class=\"change-pill\">Significant cost and compliance burden reduction for frequent remitters<\/div>\n <div class=\"no-change\">Four-part structure retained \u2014 Part A, B, C, D logic same<\/div>\n <div class=\"no-change\">Threshold of Rs. 5 lakh for CA certificate unchanged<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- Form 15CB \u2192 146 -->\n <div class=\"form-card\" data-category=\"tds\">\n <div class=\"card-header\" onclick=\"toggleCard(this)\">\n <div class=\"form-nums\">\n <span class=\"form-badge badge-old\">Form 15CB<\/span>\n <span class=\"arrow-icon\">\u2192<\/span>\n <span class=\"form-badge badge-new\">Form 146<\/span>\n <\/div>\n <div class=\"card-title-wrap\">\n <div class=\"card-title\">CA Certificate for Foreign Remittance<\/div>\n <div class=\"card-subtitle\">Chartered Accountant certificate confirming nature of remittance, DTAA provisions, and applicable TDS rate<\/div>\n <\/div>\n <span class=\"category-tag tag-nri\">NRI<\/span>\n <div class=\"chevron\">\u25bc<\/div>\n <\/div>\n <div class=\"card-body\">\n <div class=\"card-body-inner\">\n <div class=\"col-old\">\n <div class=\"col-label\">ITA 1961 \u2014 Form 15CB<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who issues<\/div><div class=\"info-val\">Chartered Accountant \u2014 certifying nature of payment, applicable DTAA article, and TDS rate<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">When required<\/div><div class=\"info-val\">Required whenever Form 15CA Part C is filed \u2014 i.e., taxable remittances exceeding Rs. 5 lakh without an AO certificate<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Verification<\/div><div class=\"info-val\">No real-time verification mechanism \u2014 potential for misuse<\/div><\/div>\n <\/div>\n <div class=\"col-new\">\n <div class=\"col-label\">ITA 2025 \u2014 Form 146<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who issues<\/div><div class=\"info-val\">Chartered Accountant \u2014 same role, new form number<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">When required<\/div><div class=\"info-val\">Only when Part C of Form 145 is filed. NOT required if Part B (AO certificate) is filed \u2014 key change<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">UDIN introduced<\/div><div class=\"info-val\">Unique Document Identification Number (UDIN) now mandatory \u2014 real-time verification via ICAI API ensures authenticity and prevents fraud<\/div><\/div>\n <\/div>\n <\/div>\n <div class=\"changes-strip\">\n <div class=\"changes-label\">Key Changes<\/div>\n <div class=\"changes-list\">\n <div class=\"change-pill\">UDIN mandatory \u2014 real-time CA certificate verification via ICAI API<\/div>\n <div class=\"change-pill\">Not required when AO certificate obtained \u2014 reduces burden for remitters<\/div>\n <div class=\"no-change\">CA certification role and content requirements unchanged<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- Form 60 \u2192 97 -->\n <div class=\"form-card\" data-category=\"tds\">\n <div class=\"card-header\" onclick=\"toggleCard(this)\">\n <div class=\"form-nums\">\n <span class=\"form-badge badge-old\">Form 60<\/span>\n <span class=\"arrow-icon\">\u2192<\/span>\n <span class=\"form-badge badge-new\">Form 97<\/span>\n <\/div>\n <div class=\"card-title-wrap\">\n <div class=\"card-title\">Declaration Where PAN Not Available<\/div>\n <div class=\"card-subtitle\">Filed by persons without PAN who wish to undertake specified high-value transactions<\/div>\n <\/div>\n <span class=\"category-tag tag-other\">Other<\/span>\n <div class=\"chevron\">\u25bc<\/div>\n <\/div>\n <div class=\"card-body\">\n <div class=\"card-body-inner\">\n <div class=\"col-old\">\n <div class=\"col-label\">ITA 1961 \u2014 Form 60<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Purpose<\/div><div class=\"info-val\">Allows persons without PAN to transact in specified high-value transactions listed under Rule 114B and 114BA<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">When filed<\/div><div class=\"info-val\">At the time of undertaking the specified transaction<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who maintains record<\/div><div class=\"info-val\">Receiving entity \u2014 required to file half-yearly statement in Form 61<\/div><\/div>\n <\/div>\n <div class=\"col-new\">\n <div class=\"col-label\">ITA 2025 \u2014 Form 97<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Purpose<\/div><div class=\"info-val\">Same \u2014 allows persons without PAN to undertake specified transactions under Rule 159(2) of Income Tax Rules, 2026<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">When filed<\/div><div class=\"info-val\">At the time of undertaking the specified transaction \u2014 unchanged<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Note<\/div><div class=\"info-val\">Scope of specified transactions in Rule 159(2) has some changes compared to Rule 114B \u2014 verify specific transaction coverage under new rules<\/div><\/div>\n <\/div>\n <\/div>\n <div class=\"changes-strip\">\n <div class=\"changes-label\">Key Changes<\/div>\n <div class=\"changes-list\">\n <div class=\"change-pill\">Form number changes \u2014 Form 60 becomes Form 97<\/div>\n <div class=\"change-pill\">Scope of covered transactions slightly modified \u2014 check Rule 159(2)<\/div>\n <div class=\"no-change\">Timing of filing unchanged \u2014 at point of transaction<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- Form 61 \u2192 98 -->\n <div class=\"form-card\" data-category=\"tds\">\n <div class=\"card-header\" onclick=\"toggleCard(this)\">\n <div class=\"form-nums\">\n <span class=\"form-badge badge-old\">Form 61<\/span>\n <span class=\"arrow-icon\">\u2192<\/span>\n <span class=\"form-badge badge-new\">Form 98<\/span>\n <\/div>\n <div class=\"card-title-wrap\">\n <div class=\"card-title\">Half-Yearly Statement of Declarations Received<\/div>\n <div class=\"card-subtitle\">Filed by reporting entities who received Form 60 \/ Form 97 declarations from parties without PAN<\/div>\n <\/div>\n <span class=\"category-tag tag-other\">Other<\/span>\n <div class=\"chevron\">\u25bc<\/div>\n <\/div>\n <div class=\"card-body\">\n <div class=\"card-body-inner\">\n <div class=\"col-old\">\n <div class=\"col-label\">ITA 1961 \u2014 Form 61<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Every person who received Form 60 declarations during the half-year period<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Due dates<\/div><div class=\"info-val\">Apr\u2013Sep period: 31 October. Oct\u2013Mar period: 30 April of following year<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing rule<\/div><div class=\"info-val\">Rule 114D of Income Tax Rules, 1962<\/div><\/div>\n <\/div>\n <div class=\"col-new\">\n <div class=\"col-label\">ITA 2025 \u2014 Form 98<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Every reporting entity that received Form 97 declarations during the half-year period<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Due dates<\/div><div class=\"info-val\">Apr\u2013Sep period: 31 October. Oct\u2013Mar period: 30 April \u2014 unchanged<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing rule<\/div><div class=\"info-val\">Income Tax Rules, 2026<\/div><\/div>\n <\/div>\n <\/div>\n <div class=\"changes-strip\">\n <div class=\"changes-label\">Key Changes<\/div>\n <div class=\"changes-list\">\n <div class=\"change-pill\">Form number changes \u2014 Form 61 becomes Form 98<\/div>\n <div class=\"no-change\">Due dates unchanged \u2014 31 Oct and 30 Apr<\/div>\n <div class=\"no-change\">Filing obligation and process unchanged<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- AUDIT -->\n <div class=\"section-heading\" data-section=\"audit\">\n <div class=\"section-icon\"><svg viewBox=\"0 0 24 24\"><path d=\"M14 2H6c-1.1 0-2 .9-2 2v16c0 1.1.89 2 2 2h12c1.1 0 2-.9 2-2V8l-6-6zm4 18H6V4h7v5h5v11zM8 15h8v2H8zm0-4h8v2H8z\"\/><\/svg><\/div>\n <div class=\"section-title\">Tax Audit & Compliance Reports<\/div>\n <div class=\"section-count\">3 forms merged into 1<\/div>\n <\/div>\n\n <!-- Forms 3CA\/3CB\/3CD \u2192 26 -->\n <div class=\"form-card\" data-category=\"audit\">\n <div class=\"card-header\" onclick=\"toggleCard(this)\">\n <div class=\"form-nums\">\n <span class=\"form-badge badge-old\">3CA \/ 3CB \/ 3CD<\/span>\n <span class=\"arrow-icon\">\u2192<\/span>\n <span class=\"form-badge badge-new\">Form 26<\/span>\n <\/div>\n <div class=\"card-title-wrap\">\n <div class=\"card-title\">Tax Audit Report<\/div>\n <div class=\"card-subtitle\">Audit report and statement of particulars under the tax audit requirement \u2014 three forms unified into one<\/div>\n <\/div>\n <span class=\"category-tag tag-audit\">Audit<\/span>\n <div class=\"chevron\">\u25bc<\/div>\n <\/div>\n <div class=\"card-body\">\n <div class=\"card-body-inner\">\n <div class=\"col-old\">\n <div class=\"col-label\">ITA 1961 \u2014 Forms 3CA, 3CB & 3CD<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Structure<\/div><div class=\"info-val\">Three separate forms: Form 3CA (for persons whose accounts are already audited under another law), Form 3CB (for all others), Form 3CD (detailed statement of particulars \u2014 attached with both 3CA and 3CB)<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing section<\/div><div class=\"info-val\">Section 44AB, Income Tax Act, 1961<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Disallowance reporting<\/div><div class=\"info-val\">Item-wise detailed reporting of disallowable expenditure \u2014 fragmented across multiple clauses<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Due date AY 2026\u201327<\/div><div class=\"info-val\">30 September 2026 (one month before ITR due date of 31 October 2026)<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">UDIN<\/div><div class=\"info-val\">Required but manually entered \u2014 no real-time API verification<\/div><\/div>\n <\/div>\n <div class=\"col-new\">\n <div class=\"col-label\">ITA 2025 \u2014 Form 26<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Structure<\/div><div class=\"info-val\">Single unified smart form \u2014 merges all three erstwhile forms. Structured and standardised reporting with separate schedules for Losses, Depreciation, Deductions, Prior Period items, and Computation of receipts\/expenses<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing section<\/div><div class=\"info-val\">Section 63, Income Tax Act, 2025<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Disallowance reporting<\/div><div class=\"info-val\">Single consolidated disclosure of disallowable expenditure \u2014 rationalised and aligned with ITR framework<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Due date TY 2026\u201327<\/div><div class=\"info-val\">30 September 2027<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">UDIN<\/div><div class=\"info-val\">Mandatory with real-time ICAI API verification \u2014 auditor membership number and firm registration number also mandatory<\/div><\/div>\n <\/div>\n <\/div>\n <div class=\"changes-strip\">\n <div class=\"changes-label\">Key Changes<\/div>\n <div class=\"changes-list\">\n <div class=\"change-pill\">Three forms \u2192 one unified Form 26 \u2014 major simplification<\/div>\n <div class=\"change-pill\">Separate schedules for losses, depreciation, deductions, prior period<\/div>\n <div class=\"change-pill\">Consolidated disallowance disclosure \u2014 no more item-wise fragmented reporting<\/div>\n <div class=\"change-pill\">UDIN with real-time ICAI API verification \u2014 mandatory<\/div>\n <div class=\"change-pill\">Dedicated fields for capital receipts and deemed incomes not in P&L<\/div>\n <div class=\"no-change\">Audit thresholds unchanged \u2014 Rs. 1 Cr (business), Rs. 10 Cr (digital), Rs. 50 lakh (profession)<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- SALARY RELIEF -->\n <div class=\"section-heading\" data-section=\"other\">\n <div class=\"section-icon\"><svg viewBox=\"0 0 24 24\"><path d=\"M19 3H5c-1.1 0-2 .9-2 2v14c0 1.1.9 2 2 2h14c1.1 0 2-.9 2-2V5c0-1.1-.9-2-2-2zm-7 3c1.93 0 3.5 1.57 3.5 3.5S14.93 13 13 13s-3.5-1.57-3.5-3.5S11.07 6 13 6zm-9 13v-.5c0-2.34 4.67-3.5 7-3.5s7 1.16 7 3.5v.5H4z\"\/><\/svg><\/div>\n <div class=\"section-title\">Salary & Other Relief Forms<\/div>\n <div class=\"section-count\">2 forms<\/div>\n <\/div>\n\n <!-- Form 10E \u2192 39 -->\n <div class=\"form-card\" data-category=\"other\">\n <div class=\"card-header\" onclick=\"toggleCard(this)\">\n <div class=\"form-nums\">\n <span class=\"form-badge badge-old\">Form 10E<\/span>\n <span class=\"arrow-icon\">\u2192<\/span>\n <span class=\"form-badge badge-new\">Form 39<\/span>\n <\/div>\n <div class=\"card-title-wrap\">\n <div class=\"card-title\">Relief for Salary Arrears \/ Advance<\/div>\n <div class=\"card-subtitle\">Filed to claim relief from higher tax liability arising from receipt of salary in arrears, advance, gratuity, or commuted pension<\/div>\n <\/div>\n <span class=\"category-tag tag-other\">Relief<\/span>\n <div class=\"chevron\">\u25bc<\/div>\n <\/div>\n <div class=\"card-body\">\n <div class=\"card-body-inner\">\n <div class=\"col-old\">\n <div class=\"col-label\">ITA 1961 \u2014 Form 10E<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing section<\/div><div class=\"info-val\">Section 89(1), Income Tax Act, 1961<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Structure<\/div><div class=\"info-val\">Required repeated entry of same personal and financial details \u2014 no pre-population. Taxpayers frequently made errors in computation tables<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Computation<\/div><div class=\"info-val\">No structured computation tables \u2014 taxpayers computed relief manually, leading to frequent errors and confusion<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Due date<\/div><div class=\"info-val\">On or before ITR due date. Required for AY 2026\u201327 \u2014 use Form 10E<\/div><\/div>\n <\/div>\n <div class=\"col-new\">\n <div class=\"col-label\">ITA 2025 \u2014 Form 39<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Governing section<\/div><div class=\"info-val\">Section 157, Income Tax Act, 2025<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Structure<\/div><div class=\"info-val\">Part A: Basic details (auto-populated). Part B: Receipt details with uniform computation tables per category. Smart interface with drop-downs, date pickers, and real-time validation<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Computation<\/div><div class=\"info-val\">Structured computation tables per receipt type (arrears, gratuity, pension, retrenchment compensation) with formulas built in \u2014 system-based validation<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">When to use<\/div><div class=\"info-val\">Tax Year 2026\u201327 onwards only. For AY 2026\u201327, use old Form 10E<\/div><\/div>\n <\/div>\n <\/div>\n <div class=\"changes-strip\">\n <div class=\"changes-label\">Key Changes<\/div>\n <div class=\"changes-list\">\n <div class=\"change-pill\">Auto-population of taxpayer data \u2014 no repeated manual entry<\/div>\n <div class=\"change-pill\">Structured computation tables per receipt category with built-in formulas<\/div>\n <div class=\"change-pill\">Real-time validation and system-based verification<\/div>\n <div class=\"change-pill\">Part A \/ Part B structured format eliminates repeated data entry<\/div>\n <div class=\"no-change\">Relief mechanism and eligibility unchanged<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- Charitable Trust -->\n <div class=\"section-heading\" data-section=\"other2\">\n <div class=\"section-icon\"><svg viewBox=\"0 0 24 24\"><path d=\"M12 2C6.48 2 2 6.48 2 12s4.48 10 10 10 10-4.48 10-10S17.52 2 12 2zm1 15h-2v-6h2v6zm0-8h-2V7h2v2z\"\/><\/svg><\/div>\n <div class=\"section-title\">Charitable Trust Registration<\/div>\n <div class=\"section-count\">1 form<\/div>\n <\/div>\n\n <!-- Form 10A \u2192 104 -->\n <div class=\"form-card\" data-category=\"other\">\n <div class=\"card-header\" onclick=\"toggleCard(this)\">\n <div class=\"form-nums\">\n <span class=\"form-badge badge-old\">Form 10A<\/span>\n <span class=\"arrow-icon\">\u2192<\/span>\n <span class=\"form-badge badge-new\">Form 104<\/span>\n <\/div>\n <div class=\"card-title-wrap\">\n <div class=\"card-title\">Provisional Registration \u2014 Charitable Trust<\/div>\n <div class=\"card-subtitle\">Application for provisional registration or approval by charitable organisations, trusts, and institutions<\/div>\n <\/div>\n <span class=\"category-tag tag-other\">Trust<\/span>\n <div class=\"chevron\">\u25bc<\/div>\n <\/div>\n <div class=\"card-body\">\n <div class=\"card-body-inner\">\n <div class=\"col-old\">\n <div class=\"col-label\">ITA 1961 \u2014 Form 10A<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Charitable organisations, trusts, and institutions applying for provisional registration or approval<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Information required<\/div><div class=\"info-val\">Detailed breakdown of total income, details of religious expenditure for past three years, full asset and liability statement \u2014 regardless of whether return was filed<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Length<\/div><div class=\"info-val\">Lengthy and complex \u2014 significant compliance burden for small charitable organisations<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Transition<\/div><div class=\"info-val\">Applications pending as on 31 March 2026 will be disposed of under old Act \u2014 no fresh application required<\/div><\/div>\n <\/div>\n <div class=\"col-new\">\n <div class=\"col-label\">ITA 2025 \u2014 Form 104<\/div>\n <div class=\"info-row\"><div class=\"info-key\">Who files<\/div><div class=\"info-val\">Same \u2014 charitable organisations, trusts, and institutions. All fresh applications from 1 April 2026 use Form 104<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Information required<\/div><div class=\"info-val\">Asset and liability details removed from main form \u2014 only required if return of income not filed. Income breakdown and religious expenditure details for past three years removed entirely<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Length<\/div><div class=\"info-val\">Substantially simplified and significantly shorter \u2014 major reduction in compliance burden<\/div><\/div>\n <div class=\"info-row\"><div class=\"info-key\">Existing registrations<\/div><div class=\"info-val\">Registrations granted under old Act remain valid \u2014 no re-registration required unless inconsistent with new Act<\/div><\/div>\n <\/div>\n <\/div>\n <div class=\"changes-strip\">\n <div class=\"changes-label\">Key Changes<\/div>\n <div class=\"changes-list\">\n <div class=\"change-pill\">Asset\/liability details removed from main form \u2014 only if no ITR filed<\/div>\n <div class=\"change-pill\">Income breakdown and religious expenditure for past 3 years removed entirely<\/div>\n <div class=\"change-pill\">Substantially shorter \u2014 significant reduction in compliance burden<\/div>\n <div class=\"no-change\">Existing registrations valid \u2014 no reapplication needed<\/div>\n <div class=\"no-change\">Pending applications disposed of under old Act<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <!-- QUICK REFERENCE TABLE -->\n <div class=\"section-heading\">\n <div class=\"section-icon\"><svg viewBox=\"0 0 24 24\"><path d=\"M3 3h18v2H3zm0 4h18v2H3zm0 4h18v2H3zm0 4h18v2H3zm0 4h18v2H3z\"\/><\/svg><\/div>\n <div class=\"section-title\">Quick Reference \u2014 All Forms at a Glance<\/div>\n <\/div>\n\n <div style=\"background:var(--white);border:1px solid var(--rule);border-radius:6px;overflow:hidden;margin-bottom:20px;\">\n <table style=\"width:100%;border-collapse:collapse;font-size:0.82rem;\">\n <thead>\n <tr style=\"background:var(--navy);\">\n <th style=\"color:var(--gold-lt);padding:14px 20px;text-align:left;font-weight:500;font-size:0.7rem;letter-spacing:0.08em;text-transform:uppercase;\">Purpose<\/th>\n <th style=\"color:var(--gold-lt);padding:14px 20px;text-align:left;font-weight:500;font-size:0.7rem;letter-spacing:0.08em;text-transform:uppercase;\">Old Form (ITA 1961)<\/th>\n <th style=\"color:var(--gold-lt);padding:14px 20px;text-align:left;font-weight:500;font-size:0.7rem;letter-spacing:0.08em;text-transform:uppercase;\">New Form (ITA 2025)<\/th>\n <th style=\"color:var(--gold-lt);padding:14px 20px;text-align:left;font-weight:500;font-size:0.7rem;letter-spacing:0.08em;text-transform:uppercase;\">Effective<\/th>\n <\/tr>\n <\/thead>\n <tbody>\n <tr style=\"border-bottom:1px solid var(--rule);\">\n <td style=\"padding:12px 20px;color:var(--ink);\">PAN \u2014 Indian Individual<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">Form 49A<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 93<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">1 Apr 2026<\/td>\n <\/tr>\n <tr style=\"border-bottom:1px solid var(--rule);background:rgba(249,246,240,0.5);\">\n <td style=\"padding:12px 20px;color:var(--ink);\">PAN \u2014 Indian Company \/ Entity<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">Form 49A<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 94<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">1 Apr 2026<\/td>\n <\/tr>\n <tr style=\"border-bottom:1px solid var(--rule);\">\n <td style=\"padding:12px 20px;color:var(--ink);\">PAN \u2014 Foreign Individual<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">Form 49AA<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 95<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">1 Apr 2026<\/td>\n <\/tr>\n <tr style=\"border-bottom:1px solid var(--rule);background:rgba(249,246,240,0.5);\">\n <td style=\"padding:12px 20px;color:var(--ink);\">PAN \u2014 Foreign Entity<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">Form 49AA<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 96<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">1 Apr 2026<\/td>\n <\/tr>\n <tr style=\"border-bottom:1px solid var(--rule);\">\n <td style=\"padding:12px 20px;color:var(--ink);\">TAN \u2014 Government Entity<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">Form 49B<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 134<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">1 Apr 2026<\/td>\n <\/tr>\n <tr style=\"border-bottom:1px solid var(--rule);background:rgba(249,246,240,0.5);\">\n <td style=\"padding:12px 20px;color:var(--ink);\">TAN \u2014 Non-Government Entity<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">Form 49B<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 135<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">1 Apr 2026<\/td>\n <\/tr>\n <tr style=\"border-bottom:1px solid var(--rule);\">\n <td style=\"padding:12px 20px;color:var(--ink);\">Nil TDS Self-Declaration (below 60 yrs)<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">Form 15G<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 121<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">TY 2026\u201327<\/td>\n <\/tr>\n <tr style=\"border-bottom:1px solid var(--rule);background:rgba(249,246,240,0.5);\">\n <td style=\"padding:12px 20px;color:var(--ink);\">Nil TDS Self-Declaration (60 yrs+)<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">Form 15H<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 121<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">TY 2026\u201327<\/td>\n <\/tr>\n <tr style=\"border-bottom:1px solid var(--rule);\">\n <td style=\"padding:12px 20px;color:var(--ink);\">Lower \/ Nil Withholding Certificate<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">Form 13<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 128<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">1 Apr 2026<\/td>\n <\/tr>\n <tr style=\"border-bottom:1px solid var(--rule);background:rgba(249,246,240,0.5);\">\n <td style=\"padding:12px 20px;color:var(--ink);\">Foreign Remittance Declaration<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">Form 15CA<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 145<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">1 Apr 2026<\/td>\n <\/tr>\n <tr style=\"border-bottom:1px solid var(--rule);\">\n <td style=\"padding:12px 20px;color:var(--ink);\">CA Certificate for Foreign Remittance<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">Form 15CB<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 146<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">1 Apr 2026<\/td>\n <\/tr>\n <tr style=\"border-bottom:1px solid var(--rule);background:rgba(249,246,240,0.5);\">\n <td style=\"padding:12px 20px;color:var(--ink);\">Declaration \u2014 No PAN<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">Form 60<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 97<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">1 Apr 2026<\/td>\n <\/tr>\n <tr style=\"border-bottom:1px solid var(--rule);\">\n <td style=\"padding:12px 20px;color:var(--ink);\">Half-Yearly Statement of Declarations<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">Form 61<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 98<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">1 Apr 2026<\/td>\n <\/tr>\n <tr style=\"border-bottom:1px solid var(--rule);background:rgba(249,246,240,0.5);\">\n <td style=\"padding:12px 20px;color:var(--ink);\">Tax Audit Report<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">3CA + 3CB + 3CD<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 26<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">TY 2026\u201327<\/td>\n <\/tr>\n <tr style=\"border-bottom:1px solid var(--rule);\">\n <td style=\"padding:12px 20px;color:var(--ink);\">Salary Arrears Relief<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">Form 10E<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 39<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">TY 2026\u201327<\/td>\n <\/tr>\n <tr>\n <td style=\"padding:12px 20px;color:var(--ink);\">Charitable Trust Registration<\/td>\n <td style=\"padding:12px 20px;color:#6b3d8f;font-weight:600;\">Form 10A<\/td>\n <td style=\"padding:12px 20px;color:var(--navy2);font-weight:600;\">Form 104<\/td>\n <td style=\"padding:12px 20px;color:var(--muted);\">1 Apr 2026<\/td>\n <\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <!-- Disclaimer -->\n <div style=\"background:var(--white);border:1px solid var(--rule);border-left:3px solid var(--gold);border-radius:4px;padding:20px 24px;margin-top:40px;\">\n <div style=\"font-size:0.65rem;font-weight:600;letter-spacing:0.14em;text-transform:uppercase;color:var(--gold);margin-bottom:8px;\">Disclaimer<\/div>\n <div style=\"font-size:0.8rem;color:var(--muted);line-height:1.7;\">This reference guide is compiled from CBDT’s official FAQs on Interplay and Transition from the Income Tax Act, 1961 to the Income Tax Act, 2025. It is for general information only and does not constitute professional advice. In the event of any conflict, statutory provisions shall prevail. For advice specific to your situation, consult a qualified Chartered Accountant.<\/div>\n <\/div>\n\n<\/main>\n\n<footer>\n <span>CGK & Co, Chartered Accountants<\/span>  \u00b7  Secunderabad, Telangana<br>\n enquiries@cgkandco.in  \u00b7  040-27843997  \u00b7  9436216326  \u00b7  cgkandco.in<br><br>\n \u00a9 CGK & Co 2026. For general reference only. Statutory provisions prevail.\n<\/footer>\n\n<script>\n function toggleCard(header) {\n const card = header.closest('.form-card');\n card.classList.toggle('open');\n }\n\n function filterCards(category, btn) {\n document.querySelectorAll('.filter-btn').forEach(b => b.classList.remove('active'));\n btn.classList.add('active');\n document.querySelectorAll('.form-card').forEach(card => {\n if (category === 'all') {\n card.style.display = 'block';\n } else {\n card.style.display = card.dataset.category === category ? 'block' : 'none';\n }\n });\n document.querySelectorAll('.section-heading').forEach(h => {\n h.style.display = category === 'all' ? 'flex' : 'none';\n });\n }\n<\/script>\n\n<\/body>\n<\/html>\n\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>A comprehensive visual guide to every statutory form that changes under the Income Tax Act, 2025 \u2014 what it was, what it becomes, and exactly what is different. Effective 1 April 2026.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-97","post","type-post","status-publish","format-quote","hentry","category-directandindirecttax","post_format-post-format-quote"],"_links":{"self":[{"href":"https:\/\/cgkandco.in\/blogs\/wp-json\/wp\/v2\/posts\/97","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cgkandco.in\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cgkandco.in\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cgkandco.in\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cgkandco.in\/blogs\/wp-json\/wp\/v2\/comments?post=97"}],"version-history":[{"count":2,"href":"https:\/\/cgkandco.in\/blogs\/wp-json\/wp\/v2\/posts\/97\/revisions"}],"predecessor-version":[{"id":180,"href":"https:\/\/cgkandco.in\/blogs\/wp-json\/wp\/v2\/posts\/97\/revisions\/180"}],"wp:attachment":[{"href":"https:\/\/cgkandco.in\/blogs\/wp-json\/wp\/v2\/media?parent=97"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cgkandco.in\/blogs\/wp-json\/wp\/v2\/categories?post=97"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cgkandco.in\/blogs\/wp-json\/wp\/v2\/tags?post=97"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}