13 Statutory Forms Under Income Tax Rules 2026: What Tax Teams Should Check
Updated 22 September 2026. The Income Tax e-Filing ecosystem is continuing its phased transition to the Income-tax Act, 2025 and Income Tax Rules, 2026. A second set of 13 statutory forms, including quarterly forms, has been enabled on the e-Filing portal. A further important update appeared on 21 September 2026: CBDT issued Notification No. 3 of 2026 prescribing the procedure for registration of a reporting person/entity and submission of Form No. 98 under Rule 160. This is exactly the kind of small procedural update that can create a new reporting-person onboarding and filing-control requirement.
Quick answer
- The second rollout adds 13 statutory forms on the e-Filing portal.
- CBDT's 21 September update adds a specific procedure for registration of reporting persons/entities and Form 98 submission under Rule 160.
- Tax teams should identify who in the organisation/client base is a reporting person before assuming this is merely another form-number change.
- Users should select forms under the Income Tax Act, 2025 area of the portal.
- Old Act form numbers should not be mechanically mapped to new forms without verification.
New 21 September update: Form 98 and reporting-person registration
The Income Tax Department's latest-news page states that CBDT has issued Notification No. 3 of 2026 notifying the procedure for registration of a reporting person/entity and submission of Form No. 98 as per Rule 160 of the Income-tax Rules, 2026. The practical impact is broader than the form itself: organisations within the relevant reporting framework should review registration ownership, authorised-user access, source-system data, maker-checker responsibility, filing calendar and evidence retention.
Where are the new forms available?
The portal route communicated for new-law forms is e-File → Income Tax Forms → File Income Tax Forms → Forms as per Income Tax Act, 2025. Select the form that actually applies to the transaction/reporting obligation.
What should a tax team verify before filing?
| Check | Why it matters |
|---|---|
| Applicable period | Determine whether the compliance belongs to the old Act period or Tax Year 2026-27 under the new Act. |
| Reporting-person status | For Form 98/Rule 160 and similar obligations, first identify whether the entity/person falls within the prescribed reporting framework. |
| Registration/access | Confirm the reporting entity is registered correctly and the responsible user has valid portal access before the filing deadline. |
| Legal provision | Verify the current section/table item and relevant Income Tax Rules, 2026 rule. |
| Form | Select the live statutory form for the applicable new-law compliance; do not infer a one-to-one renumbering. |
| Frequency | Confirm whether the obligation is quarterly, event-based, annual or otherwise prescribed. |
| Data source | Map each required field to the ERP, ledger, depository/RTA, payroll or other source system and assign a reviewer. |
| Acknowledgement | Retain successful filing acknowledgement and working papers. |
Why small procedural notifications can have a big impact
A new registration or statement procedure can force changes to master data, portal roles, internal responsibility matrices and reporting extracts even when the underlying tax rate has not changed. This is why TaxQueries will track procedural notifications alongside headline Finance Act amendments.
Do not assume every old form has a direct new counterpart
Maintain a controlled mapping table showing old provision/form, new provision/form, governing rule, effective period, portal availability, filing frequency and verification status. Mark uncertain mappings as RESEARCH REQUIRED rather than forcing a match.
Practical SOP for finance and tax teams
- Identify every quarterly, annual or event-based income-tax reporting obligation.
- Tag each as old-law, new-law or transition-period compliance.
- Identify reporting-person/entity registrations that are required before filing.
- Assign a process owner and maker-checker responsibility.
- Map required fields to source systems and reconciliations.
- Use the Income Tax Act, 2025 forms menu and Department guidance.
- Cross-check the applicable Income Tax Rules, 2026 provision.
- Resolve registration/access and validation errors before the due date.
- Save acknowledgements and update the compliance tracker.
Official sources
Frequently asked questions
What changed on 21 September 2026?
CBDT notified the procedure for registration of a reporting person/entity and submission of Form No. 98 under Rule 160.
Why does a registration procedure matter to finance teams?
It can require new portal ownership, authorised users, data mapping, maker-checker controls and filing evidence even without a tax-rate change.
Should I use an old form number if I know the old compliance?
No. Verify the applicable new-law form and rule. Do not assume one-to-one renumbering.
Last reviewed: 22 September 2026. Verify exact applicability, procedure and filing requirements from the official CBDT notification and portal before filing.
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