Income Tax Forms Guide & Tools
Every form you file to claim a deduction, relief or exemption, or to support your income tax return — each with complete rules, conditions, limits and an interactive tool, and with both the current form number and its new number under the Income-tax Act 2025. Search or filter to find your form, then open the detailed guide.
Which form do you need, and when?
Claiming a deduction or relief is often not automatic — many require a specific form to be filed, usually on or before the due date of your return, and several are available only under the old tax regime. Missing the form, or filing it after your ITR, can cost you the benefit even when you are otherwise eligible. The guides linked above set out, for each form, exactly who files it, to whom, by when, the conditions and limits, the details required, and the common mistakes — with an interactive tool wherever a calculation is involved.
A quick way to place the forms:
| You want to… | Form | Key timing |
|---|---|---|
| Claim a disability deduction (self or dependant) | Form 10-IA (80U/80DD) | Certificate valid for the year; quote in ITR |
| Spread tax on salary arrears / advance | Form 10E (89(1)) | File before the ITR |
| Claim rent paid when you get no HRA | Form 10BA (80GG) | File before the ITR |
| Claim a donation deduction | Form 10BE (80G) | Donee issues it after filing 10BD |
| Stop TDS on interest (income below limit) | Form 15G / 15H | Give to the payer at the start of the year |
| Declare investments to your employer | Form 12BB | Give to employer during the year |
| Choose old vs new / concessional regime | Form 10-IEA · 10-IC/ID/IF/IFA | File by the due date u/s 139(1) |
| Claim credit for tax paid abroad | Form 67 | File before the ITR |
Old and new form numbers — Income-tax Act 2025
The Income-tax Act 2025, with the notified Income-tax Rules 2026, renumbers most of these forms and their sections from the tax year 2026-27 (income earned on or after 1 April 2026). The forms, deductions and conditions themselves are unchanged — only the numbers. Returns for FY 2025-26, filed in 2026, continue to use the existing numbers; the new numbers first apply to tax-year-2026-27 returns.
| Form (Income-tax Act 1961) | New form (Act 2025) | Section: old → new |
|---|---|---|
| Form 10-IA — disability (80U/80DD) | Form 30 | 80DD → 127 · 80U → 154 |
| Form 10E — relief on arrears (89) | Form 39 | 89 → 157 |
| Form 10BA — rent, no HRA (80GG) | Form 31 | 80GG → 134 |
| Form 15G / 15H — no-TDS on interest | Form 121 (merged) | 197A → 393(6) |
| Form 12BB — declaration to employer | Form 124 | Salary TDS machinery |
| Form 10BD / 10BE — donations (80G) | Form 113 / 114 | 80G (donations) |
Under the Income-tax Act 2025 the terms “previous year” and “assessment year” are replaced by a single “tax year”. Each guide above shows both its current and new number.
Frequently asked questions
Do I need a separate form for every deduction I claim?
No. Most common deductions — 80C, 80D, 80TTA and so on — are claimed directly in the ITR with no separate form. A form is needed only for specific items: Form 10-IA for the 80U/80DD disability deduction, Form 10BA for 80GG rent, Form 10E for Section 89(1) relief, Form 10BE (from the donee) for 80G donations, and Form 67 for foreign tax credit. The guides above tell you which of your claims need a form.
Which of these forms must be filed before I file my ITR?
Form 10E (Section 89(1) relief), Form 10BA (80GG), Form 67 (foreign tax credit) and the regime forms (10-IEA, 10-IC/ID/IF/IFA) must generally be filed on or before the return — filing them late, or after the ITR, can lead to the benefit being disallowed. Form 10-IA’s certificate must exist and its acknowledgement be quoted in the return. Form 15G/15H is given to the payer at the start of the year, and Form 12BB to your employer during the year.
Are these deductions available under the new tax regime?
Mostly no. The disability deduction (80U/80DD via Form 10-IA), rent deduction (80GG via Form 10BA), donations (80G via Form 10BE) and most Form 12BB items are available only if you choose the old regime. Section 89(1) relief (Form 10E) and foreign tax credit (Form 67) apply under both regimes. Each guide states the regime position clearly.
Where do I file these forms?
Most are filed electronically on the Income Tax e-filing portal (incometax.gov.in) under e-File → Income Tax Forms — this includes Forms 10-IA, 10E, 10BA, 67, 10-IEA and the concessional-regime forms. Form 15G/15H is submitted to the bank or payer (many banks accept it online). Form 12BB is given to your employer, not the department. Form 10BE is downloaded by the donee and passed to you.
What happens if I miss the form but I am otherwise eligible?
It depends on the form. For relief and deduction forms tied to the return (10E, 10BA, 67), missing or late filing usually means the claim is disallowed for that year — the eligibility alone is not enough. For Form 15G/15H, missing it simply means TDS is deducted, which you can still recover by claiming credit and a refund in your ITR. Because the consequences differ, check the specific guide before relying on a late filing.
Are the income tax forms being renumbered under the Income-tax Act 2025?
Yes. Under the Income-tax Act 2025 and the notified Income-tax Rules 2026, most forms are renumbered from the tax year 2026-27 (income on or after 1 April 2026) — for instance Form 10-IA to Form 30, Form 10BA to Form 31, Form 10E to Form 39, Form 12BB to Form 124, and Forms 15G/15H merging into a single Form 121. Returns for FY 2025-26, filed in 2026, continue to use the current numbers. The forms and rules are otherwise unchanged; each guide shows both numbers.