Forms › Advance Tax, Clearance Certificates & Returns › Form 160

Form 160 — Application for refund of tax deducted

Compiled — pending CBDT Appendix III cross-check P · Advance Tax, Clearance Certificates & Returns
Replaces old Form 29D. Under the Income-tax Act, 2025, this compliance now uses Form 160.
New form numberForm 160
Old form number29D
Act 2025 referenceRefund
CategoryP · Advance Tax, Clearance Certificates & Returns
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 160?

Form 160 is the Income-tax Act, 2025 form titled “Application for refund of tax deducted”. It replaces the earlier Form 29D 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 Advance Tax, Clearance Certificates & Returns category, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 160, reviewed by our Chartered Accountants, is being added.

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 29D?

Under the Income-tax Act, 2025, old Form 29D is replaced by Form 160 — Application for refund of tax deducted. It applies to Tax Year 2026-27 onwards.

From when does Form 160 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 151 (was 28)
Notice of demand for payment of advance tax
Form 152 (was 28A)
Intimation to the AO regarding a notice of demand for advanc...
Form 153 (was 57)
Certificate (tax paid on income included in another person's...
Form 154 (was 30A)
Form of undertaking (person leaving India)
Form 155 (was 30B)
No Objection Certificate for a person not domiciled in India
Form 156 (was 30C)
Form for furnishing details
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.