Income Tax Rules 2026 which replace Income Tax Rules 1962 have been notified by CBDT on 20th March 2026. The Gazette notification is provided below. You can find all the new forms that would be effective from 1st April 2026. We have made a small navigation table to help you navigate for various forms applicable to Registered Non-Profit Organization (RNPO) from IT Rules 1962 to IT Rules 2026 below:
| Form No. (IT Rules 2026) | Form No. (IT Rules 1962) | Description |
|---|---|---|
| 93 | 49A | Application for allotment of PAN- (For an individual being Citizen of India) |
| 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 |
| 107 | 10AD | Order for grant of registration under section 332 or approval under section 354 or rejection of application or cancellation of registration or approval granted |
| 108 | 9A | Exercise of option under section 341(7) in respect of amount applied for charitable or religious purposes |
| 109 | 10 | Statement of accumulation or setting apart of income under section 342(1) of the Act |
| 110 | New Form | Application for change of purpose of accumulation or setting apart of income under section 342(5) of the Act |
| 111 | New Form | Order under section 342(6) on the request for change of purpose of accumulation or setting apart of income |
| 112 | 10B & 10BB | Audit report under section 348 in the case of a registered non-profit organisation (NPO) |
| 113 | 10BD | Statement or Correction Statement to be filed by Donee under section 354(1) of the Act |
| 114 | 10BE | Certificate of donation under section 354(1)(g) of the Act |
| 168 | 26AS. | Annual information statement |
| 138 | 24Q. | Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of salary paid to employee under section 392, or |
| 140 | 26Q. | Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of payments made other than salary for the quarter ended… (June/September/December/March) |
| 144 | 27Q. | Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of payments other than salary made to non- residents for quarter |
| 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 |
| 128 | 13 | Application for issuance of certificate for lower/nil deduction of income-tax and lower collection of income-tax under section 395(1) and 395(3) of the Act |
The above forms are available in the Gazette Notification in line with new sections in the Income Tax Act 2025.
CS Sharad Bhargava
notification-22-2026 1.pdf (9.1 MB)