Forms › Salaries, TDS Certificates & Returns › Form 126

Form 126 — Application for certificate for receipt of sums without TDS

Compiled — pending CBDT Appendix III cross-check O · Salaries, TDS Certificates & Returns
Replaces old Form 15C / 15D. Under the Income-tax Act, 2025, this compliance now uses Form 126.
New form numberForm 126
Old form number15C / 15D
Act 2025 reference395
CategoryO · Salaries, TDS Certificates & Returns
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 126?

Form 126 is the Income-tax Act, 2025 form titled “Application for certificate for receipt of sums without TDS”. It replaces the earlier Form 15C / 15D 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 395 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 126, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 126 is governed under Section 395 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 15C / 15D?

Under the Income-tax Act, 2025, old Form 15C / 15D is replaced by Form 126 — Application for certificate for receipt of sums without TDS. It applies to Tax Year 2026-27 onwards.

From when does Form 126 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 122 (was 12B / 12BAA)
Details of income for deduction from Salaries
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 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?

Our Chartered Accountants handle the filing end-to-end — TDS certificates, audit reports, trust/NGO compliance and more.

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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.