For Q4 of FY 2025-26, do I use the old forms or the new ones?
Category
Income-tax Act 2025 transition
Answered by
A CA firm
Bottom line
Use the old forms and section references for all periods up to 31 March 2026; the new Act-2025 forms and codes apply from 1 April 2026.The Income-tax Act 2025 takes effect from 1 April 2026. So returns, challans and certificates for periods up to 31 March 2026 — including the Q4 FY 2025-26 statement filed by 31 May 2026 — continue to use the old forms and section numbers (24Q/26Q/27Q, Form 16/16A, 26AS).
Deductions made from 1 April 2026 onward use the new references (Forms 138/140/144, Section 392/393 codes). Watch the cut-over date carefully during the April–May 2026 filing window.
General information for FY 2026-27 under the Income-tax Act 2025, not advice on your specific case. Verify against the latest law or ask a CA before acting.