Forms › Salaries, TDS Certificates & Returns › Form 122

Form 122 — Details of income for deduction from Salaries

Compiled — pending CBDT Appendix III cross-check O · Salaries, TDS Certificates & Returns
Replaces old Form 12B / 12BAA. Under the Income-tax Act, 2025, this compliance now uses Form 122.
New form numberForm 122
Old form number12B / 12BAA
Act 2025 reference392
CategoryO · Salaries, TDS Certificates & Returns
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 122?

Form 122 is the Income-tax Act, 2025 form titled “Details of income for deduction from Salaries”. It replaces the earlier Form 12B / 12BAA used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the Salaries, TDS Certificates & Returns category and relates to Section 392 of the Act, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 122, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 122 is governed under Section 392 of the Income-tax Act, 2025.
🔎 Verify in the official Act (PDF)

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 12B / 12BAA?

Under the Income-tax Act, 2025, old Form 12B / 12BAA is replaced by Form 122 — Details of income for deduction from Salaries. It applies to Tax Year 2026-27 onwards.

From when does Form 122 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Related forms in this category

Form 123 (was 12BA)
Statement of particulars of perquisites / profits in lieu of...
Form 124 (was 12BB)
Statement of claims by employee for deduction of tax
Form 125 (was 12BBA)
Declaration by specified senior citizen for TDS
Form 126 (was 15C / 15D)
Application for certificate for receipt of sums without TDS
Form 127 (was 27C)
Declaration by a buyer for obtaining goods without collectio...
Form 128 (was 13)
Application for lower / nil deduction or collection certific...
Not sure which form applies to your case?

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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.