Income Tax Challan Forms
Tax payments are increasingly made electronically through the Income Tax Department's e-Pay Tax service. The correct challan depends on whether the payment relates to the Income-tax Act, 1961 or the Income-tax Act, 2025.
ITNS 280 and ITNS 280N - Income Tax / Corporation Tax
ITNS 280 applies to relevant payments under the Income-tax Act, 1961. For Tax Year 2026-27 onwards under the Income-tax Act, 2025, the corresponding challan is ITNS 280N.
ITNS 280/280N covers major income-tax and corporation-tax payments such as advance tax, self-assessment tax and regular assessment tax, together with other payment categories available for the selected Act and minor head.
ITNS 281 and ITNS 281N - TDS / TCS
ITNS 281 continues for TDS/TCS payments governed by the Income-tax Act, 1961. ITNS 281N is the TDS/TCS challan for Tax Year 2026-27 onwards under the Income-tax Act, 2025.
ITNS 282 and ITNS 282N
These challans cover specified taxes and receipts, including categories such as Securities Transaction Tax (STT), Commodities Transaction Tax (CTT) and other prescribed payments. Use ITNS 282 for the 1961 Act and ITNS 282N for the 2025 Act, as applicable.
ITNS 288 and ITNS 288N - Block Assessments
These challans are used for specified block-assessment payments. ITNS 288 applies under the 1961 Act and ITNS 288N under the 2025 Act.
Official guidance: Create Challan through PAN Login
Official guidance: ITNS 281N FAQs
Income Tax Declaration Forms
Declaration forms vary according to the transaction, taxpayer status and applicable law. The 2026 Rules have renumbered or consolidated a number of forms, so older form numbers should not automatically be treated as current for Tax Year 2026-27 onwards.
Form 60 - Declaration where PAN is not available
Form 60 is used in specified cases by a person who does not have PAN and enters into a transaction for which quoting PAN is required under the applicable rules. For transactions governed by the 1961 Act framework, its use is linked to the prescribed PAN-quoting rules.
Official Income Tax Department - Form 60
Form 121 - declaration for receipt of specified income without deduction of tax
From Tax Year 2026-27, the Income-tax Rules, 2026 prescribe Form No. 121 for the declaration under section 393(6) of the Income-tax Act, 2025. It consolidates the earlier Forms 15G and 15H used under section 197A of the Income-tax Act, 1961.
| Earlier framework | New framework |
|---|---|
| Forms 15G and 15H | Form No. 121 |
| Section 197A, Income-tax Act, 1961 | Section 393(6), Income-tax Act, 2025 |
| Rule 29C, Income-tax Rules, 1962 | Income-tax Rules, 2026 |
Form 121 is relevant for eligible resident persons satisfying the statutory conditions. Companies, firms and non-residents are not eligible to use this declaration merely as a substitute for Forms 15G/15H.
Official FAQs and Guidance Notes on Forms under the Income-tax Rules, 2026
Income Tax Return Forms for AY 2026-27
The return form depends on taxpayer status, total income, heads of income and the exclusions contained in the notified form. For AY 2026-27, the Income Tax Department provides ITR-1 through ITR-7 and related filing utilities under the Income-tax Act, 1961 framework.
ITR-1 (SAHAJ)
ITR-1 is for eligible resident individuals, other than residents not ordinarily resident, with total income up to ₹50 lakh. For AY 2026-27 it can cover salary or pension, up to two house properties subject to the form conditions, specified other-source income, agricultural income up to ₹5,000 and long-term capital gains under section 112A up to ₹1.25 lakh, subject to exclusions.
ITR-2
ITR-2 is for individuals and HUFs who do not have income from profits and gains of business or profession and who are not eligible for ITR-1. It commonly covers salary, house property, capital gains, other-source income and relevant foreign assets or income.
ITR-3
ITR-3 is generally used by individuals and HUFs having income from business or profession, including taxpayers not eligible for the simpler ITR-4.
ITR-4 (SUGAM)
ITR-4 is an optional simplified return for eligible resident individuals, resident HUFs and resident firms other than LLPs, generally where total income does not exceed ₹50 lakh and business or professional income is computed presumptively under sections 44AD, 44ADA or 44AE. For AY 2026-27, specified long-term capital gains under section 112A up to ₹1.25 lakh are also permitted subject to the notified conditions.
ITR-5
ITR-5 is used by specified persons other than individuals, HUFs, companies and persons required to file ITR-7. It commonly applies to firms, LLPs, AOPs, BOIs, artificial juridical persons and other eligible entities.
ITR-6
ITR-6 applies to companies other than companies required to claim exemption in the manner covered by ITR-7, including companies claiming exemption under section 11 of the 1961 Act.
ITR-7
ITR-7 applies to persons required to furnish returns under the specified provisions applicable to charitable or religious trusts and institutions, political parties, specified institutions, universities, educational institutions, hospitals and other covered entities.
ITR-V - Income Tax Return Verification
ITR-V is the acknowledgement/verification document connected with an electronically filed return where verification is required through the prescribed process. Taxpayers should use the current electronic-verification options and instructions shown on the e-Filing portal.
| Form | Broad taxpayer category |
|---|---|
| ITR-1 SAHAJ | Eligible resident individuals with specified income up to ₹50 lakh |
| ITR-2 | Individuals/HUFs without business or professional income who cannot use ITR-1 |
| ITR-3 | Individuals/HUFs having business or professional income |
| ITR-4 SUGAM | Eligible resident individuals, HUFs and firms other than LLPs using presumptive taxation |
| ITR-5 | Firms, LLPs, AOPs, BOIs and other specified persons |
| ITR-6 | Companies other than those filing ITR-7 |
| ITR-7 | Specified trusts, institutions, political parties and other covered persons |
Important Transition: Income-tax Act, 1961 and Income-tax Act, 2025
For FY 2025-26 / AY 2026-27: the return continues to be governed by the Income-tax Act, 1961. Taxpayers should use the notified AY 2026-27 return forms and corresponding procedures for that assessment year.
For Tax Year 2026-27 onwards: the Income-tax Act, 2025 applies to income earned from 1 April 2026. The new Act replaces the former "previous year" terminology with "Tax Year" and discontinues the old assessment-year terminology for income governed by the new Act.
This distinction is especially important when selecting the applicable Act on e-Pay Tax, choosing between old and "N" challans, and determining whether an older declaration form has been replaced under the 2026 Rules.
Official FAQs - Objective and Scope of the Income-tax Act, 2025