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

Old Form 26AS → new Form 168, now titled the Annual Information Statement.
For Tax Year 2026-27 data onwards; during transition, older-year data continues under the previous framework.

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.

Need help with Form 168?

Our CA-led team handles it end-to-end — Annual Information Statement (the 'Form 26AS' equivalent).

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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.

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

What is Form 168?

What changed

Transitional rule — which form applies?

Frequently asked questions

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