New form numberForm 26
Old form number3CA / 3CB / 3CD
CategoryD · Audit Reports & Capital Gains
Applies fromTax Year 2026-27 (from 1 April 2026)
Form 26 is the new, single tax-audit report. The three separate audit forms 3CA, 3CB and 3CD now collapse into one Form 26.
What changed — this is more than a rename
- Old 3CA / 3CB / 3CD → one consolidated Form 26.
- The new report asks for materially more granular TDS/TCS disclosure than the old particulars — including counts of reported vs unreported transactions and the value of unreported ones.
- Audit working papers, client data-request checklists and reporting software need updating before the audit season.
What is the new form for Form 3CA / 3CB / 3CD?
Under the Income-tax Act, 2025, old Form 3CA / 3CB / 3CD is replaced by Form 26 — Tax audit report & statement of particulars (consolidates 3CA, 3CB, 3CD). It applies to Tax Year 2026-27 onwards.
From when does Form 26 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.
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.
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