Forms › Information Statements & Valuation › Form 168

Form 168 — Annual Information Statement (the 'Form 26AS' equivalent)

✓ Corroborated with CBDT / incometax.gov.in Q · Information Statements & Valuation
Replaces old Form 26AS. Under the Income-tax Act, 2025, this compliance now uses Form 168.
New form numberForm 168
Old form number26AS
Act 2025 referenceAIS
CategoryQ · Information Statements & Valuation
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 168?

Form 168 is the new “26AS”. It is your Annual Information Statement — the consolidated statement of tax credits and reported financial information tied to your PAN.

What changed

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 26AS?

Under the Income-tax Act, 2025, old Form 26AS is replaced by Form 168 — Annual Information Statement (the 'Form 26AS' equivalent). It applies to Tax Year 2026-27 onwards.

From when does Form 168 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.

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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.