Form 16 and Form 26AS to Be Renamed From April 2026: What Taxpayers Must Know

India’s tax system is expected to soon undergo an administrative update. Under the proposed Income-tax changes 2026, Form 16 and Form 26AS are expected to be renamed to Form 130 and Form 168 respectively from April 1, 2026.

These changes are a part of the major changes coming in the Income Tax Act of 2025. While a lot of things are expected to change, this change would be structural, and the content and purpose of the forms would be the same. Read on to understand how these changes would affect you.

Form 16 to Be Renamed: What it Means for Salaried Taxpayers

The certificate of TDS, i.e. Form 16 is to be renamed to Form 130. Like before, employers will continue to provide employees with a TDS certificate at the end of each year. Employees can then use this document, together with all other supporting documentation, to prepare and present an income tax return to the tax authority.

What remains the same:

• Taxpayers will continue to receive annual certificates as per the new regulations from the employer at the end of the fiscal year.
• The certificate provided to employees will still contain all taxable income, salaries and TDS amounts previously issued to the employee.
• Employees may still use the certificate to present their annual income tax return to the tax authority.

What will change:

• Form number and legal references from the Income Tax Act to the new name.

The core filing process is expected to remain the same, with the change largely limited to the form number.

Also Read: A Complete Guide to Income Tax Notice to Salaried Employees

Form 26AS to be Renamed: Annual Tax Statement Gets a New Name

Form 26AS, i.e. the Annual Tax Statement, is proposed to be renamed to 168. Currently, the Form 26AS is a consolidated statement linked to a taxpayer’s PAN and includes:

• Tax Deducted at Source (TDS) & Tax Collected at Source (TCS) tax credits
• Advance Tax Payments
• Refunds
• Financial transactions related to the PAN.

The purpose of the statement has not changed, merely the name. The statements will remain available through the new compliance document numbering system established by the 2025 Income Tax Act.

Tax professionals indicate that the only change for taxpayers will be the name of the forms.

Why are These Income-Tax Changes 2026 Being Introduced?

Renaming the forms is part of an initiative to modernise India's tax administration under the 2025 Income-tax legislation. The main objectives include:

• Standardizing the numbering of all forms across all regulations and processes
• Eliminating outdated and obsolete references that have been used for decades
• Enhancing legal clarity in drafting laws and compliance procedures
• Developing an easier-to-use digital tax system

Changes made to the Income Tax Act 2025 are likely to only have an impact on the administrative procedures involved with tax documentation for individuals.

How the Form Renaming Affects Employers and Payroll Teams

Renumbering tax forms will most likely only require small operational modifications on behalf of employers and payroll departments. According to tax professionals, companies may have to do this:

• Update payroll systems with the new TDS certificate forms number
• Create new employee communications referencing the new form numbers
• Ensure that TDS certificates have the correct reference under the new framework

There will be very few technological impacts to be seen during the transition to a new numbering system.

Key Advice for Taxpayers Ahead of April 2026

Tax professionals say taxpayers may not need to take any immediate action, as the proposed changes are largely administrative. However, experts advise staying informed about official updates as the new framework is finalised.

According to industry professionals, taxpayers can prepare by:

• Monitoring official announcements from the Income-tax Department
• Checking with employers regarding any updated form references
• Understanding that the core tax-filing process is expected to remain largely unchanged

Experts note that awareness of the new form numbers may help reduce confusion once the changes come into effect. If you are planning any major financial decisions; such as availing a Personal Loan during the financial year, ensure that you always use the updated form references for smooth documentation.

Also Read: Income Tax Refund Delay in 2026 - Why Over 50 Lakh Taxpayers Are Still Waiting?

To Conclude

The changes proposed in Form 16 and Form 26AS, are administrative changes rather than a substantive overhaul of these documents. Therefore, the purpose, contents and process to file these documents will generally be unchanged. Only minor changes may be required in the employer’s payroll system to accommodate the new form numbers. Since these changes are a part of the Income-Tax changes of 2026, the overall goal of these changes is to standardise documentation, modernise compliance and provide a clearer understanding of legal requirements. For individuals, you will need to pay attention to the new form numbers and otherwise follow the same annual process as before to file your taxes.

FAQs

Can I still use previously submitted Forms 16 and 26AS after they have been replaced or changed to the newer 130 and 168 Forms?

Yes, all old forms will be recognized as valid for prior tax years. You can still use it for record keeping, verification of prior audits, or as part of any audit related to former years.

Where can I obtain downloadable copies of New Forms 130 and 168?

The New Forms should be available for download via the existing online e-Filing Portal for income tax once they are implemented.

Will software designed for filing taxes need to be changed due to the renaming of previous forms?

It is likely that most ITR utilities or online programs will automatically update to include the newly assigned Names for the latest forms.

How will I differentiate between Form 168 and Annual Income Statement?

Form 168 will continue to provide taxpayers with a summary of the entire tax liability for that particular assessment year. AIS will give taxpayers a detailed record of all tax-related information received by the IRS. Both forms are intended to work together when used by taxpayers at the time of filing.

Will the renaming of the prior forms create any delays in refund processing or in check for completion of refund processing?

Refund processing should continue as normal. Taxpayers should closely review new forms' names to avoid inaccuracies during the process used for checking on the refund.