What changed
Three old forms (3CA — auditor certificate for prescribed books, 3CB — auditor certificate for other books, 3CD — detailed statement of particulars) replaced by a single Form 26. The disclosure requirements are significantly expanded: Clauses 49, 50, 51 (TDS/TCS disclosure) replace the old Clause 34. Due date: 30 September of the Tax Year. For Tax Years up to 2025-26 (FY 2025-26), old forms still apply.
Effective date
Form 26 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 Forms 3CA, 3CB, 3CD applies.
Frequently asked questions
What replaced Forms 3CA, 3CB, 3CD in the IT Act 2025?▾
Forms 3CA, 3CB, 3CD is replaced by Form 26 under the Income Tax Rules 2026, effective from Tax Year 2026-27. Three old forms (3CA — auditor certificate for prescribed books, 3CB — auditor certificate for other books, 3CD — detailed statement of particulars) replaced by a single Form 26. The disclosure requirements are significantly expanded: Clauses 49, 50, 51 (TDS/TCS disclosure) replace the old Clause 34. Due date: 30 September of the Tax Year. For Tax Years up to 2025-26 (FY 2025-26), old forms still apply.
Does Forms 3CA, 3CB, 3CD still apply for FY 2025-26?▾
Yes. For Tax Year / AY 2026-27 (income of FY 2025-26), the old Forms 3CA, 3CB, 3CD continues to apply. The new Form 26 is used from Tax Year 2026-27 onwards. Verify on the income-tax portal before filing.