What changed
Forms 3CA, 3CB, and 3CD are replaced by a single Form 26 under the Income Tax Rules 2026, effective from Tax Year 2026-27. Form 26 consolidates all audit disclosures. For FY 2025-26 (AY 2026-27), the old forms still apply.
Effective date
Form 26 (Part of tax audit report) is used for Tax Year 2026-27 (income earned from 1 April 2026). For filings relating to FY 2025-26 and earlier years, the old Form 3CA applies.
Frequently asked questions
What replaced Form 3CA in the IT Act 2025?▾
Form 3CA is replaced by Form 26 (Part of tax audit report) under the Income Tax Rules 2026, effective from Tax Year 2026-27. Forms 3CA, 3CB, and 3CD are replaced by a single Form 26 under the Income Tax Rules 2026, effective from Tax Year 2026-27. Form 26 consolidates all audit disclosures. For FY 2025-26 (AY 2026-27), the old forms still apply.
Does Form 3CA still apply for FY 2025-26?▾
Yes. For Tax Year / AY 2026-27 (income of FY 2025-26), the old Form 3CA continues to apply. The new Form 26 (Part of tax audit report) is used from Tax Year 2026-27 onwards. Verify on the income-tax portal before filing.