Under the Income-tax Rules, 2026, the five forms most Indians with foreign shares, ETFs or RSUs use have new numbers: Form 67 is now Form 44, Form 26AS is now Form 168, Form 27D is now Form 133, Form 16 is now Form 130 and Form 12BA is now Form 123.
The new forms apply from Tax Year 2026-27; FY 2025-26 filings still use the old ones. Form 145 (old 15CA) is still not needed for LRS investing.
For what else changed and when, read what has changed for Indians investing abroad under the Income-tax Act 2025.
Table of contents
- When you send money abroad under LRS: forms under the Income-tax Rules 2026
- If you hold RSUs or ESPP shares: forms under the Income-tax Rules 2026
- When you file your return: forms under the Income-tax Rules 2026
- Only in special cases: forms under the Income-tax Rules 2026
When you send money abroad under LRS: forms under the Income-tax Rules 2026
Sending money abroad under LRS involves one RBI form and one tax certificate; the remittance declaration in Form 145 is not needed for investing.
| What it is | Old form | New form | Who handles it | What to know |
|---|---|---|---|---|
| LRS declaration to your bank | Form A2 | Form A2 (unchanged) | You give it to your bank | An RBI form under FEMA (RBI Master Direction on LRS) |
| TCS certificate | Form 27D | Form 133 | Your bank issues it | TCS is 20% on investment remittances above Rs 10 lakh. TCS collected up to 31 March 2026 stays under the old Act and Form 27D; TCS from 1 April 2026 goes in Form 133 |
| Remittance declaration / CA certificate | Form 15CA / Form 15CB | Form 145 / Form 146 | Not needed for LRS investing | Not needed for an individual's remittance that is not chargeable to tax and needs no RBI prior approval (Rule 220(3)(a), Form 145 FAQ) |
For how TCS works and how to claim it, read TCS on foreign investments.
If you hold RSUs or ESPP shares: forms under the Income-tax Rules 2026
RSU and ESPP holders get two forms from their employer, and both have new numbers from Tax Year 2026-27.
| What it is | Old form | New form | Who handles it | What to know |
|---|---|---|---|---|
| Salary TDS certificate | Form 16 | Form 130 | Your employer issues it | Shows your salary, including the RSU or ESPP perquisite, and the TDS on it |
| Perquisite statement | Form 12BA | Form 123 | Your employer issues it | Lists perquisites, including the value of RSU or ESPP shares taxed under s17(1)(d) (old s17(2)(vi)) |
When you file your return: forms under the Income-tax Rules 2026
Filing for Tax Year 2026-27 uses Form 168 to check your tax credits and Form 44 to claim foreign tax credit.
| What it is | Old form | New form | Who handles it | What to know |
|---|---|---|---|---|
| Annual tax statement | Form 26AS / AIS | Form 168 | You download it from the e-filing portal | Shows TDS and TCS, including TCS on LRS collected from 1 April 2026 (Form 168 guidance note) |
| Foreign tax credit statement | Form 67 | Form 44 | You file it; a practising CA verifies it at Rs 1 lakh or more of foreign tax | New: needs verification by a practising chartered accountant if foreign tax paid in the tax year is Rs 1 lakh or more; Form 67 needed none. Due within 12 months from the end of the tax year if the return was filed by the original or belated deadline; with an updated return, by the date it is filed. In practice, file it before your ITR (Form 44 guidance note) |
| Claim after a foreign tax dispute | None | Form 45 (new) | You file it | Filed within six months from the end of the month in which the foreign tax dispute is settled; Form 44 must already be filed (Form 44/45 FAQ) |
| Income tax return, including Schedule FA | Forms under Rule 12 | Forms under Rule 164 | You file it | The Tax Year 2026-27 ITR forms, for returns due from July 2027, will set the Schedule FA format |
For a full walk-through of the Form 44 changes, read what changed when Form 67 became Form 44. For what to report in Schedule FA, read Schedule FA for RSU holders.
Only in special cases: forms under the Income-tax Rules 2026
Two more forms apply only in specific situations.
| What it is | Old form | New form | Who handles it | When you need it |
|---|---|---|---|---|
| Indian tax residency certificate: application / certificate | Form 10FA / Form 10FB | Form 42 / Form 43 | You apply in Form 42; the tax department issues Form 43 | If a foreign payer or tax authority asks for an Indian tax residency certificate to apply a treaty rate |
| Foreign retirement account option | Form 10-EE | Form 40 | You file it | To opt for relief on income from a foreign retirement account such as a 401(k) (s89A, now s158) |
Every other form number is in the old to new mapping of sections, rules and forms.
