Form 168 is the new name and format for your annual tax statement. From Tax Year 2026-27, under the Income-tax Act 2025 and the Income-tax Rules 2026, the old pair of Form 26AS and the AIS merge into this single statement. This guide explains what Form 168 contains, how to download it, and the one timing detail that is confusing everyone this filing season.
Quick answer: Form 26AS and the AIS become Form 168 from 1 April 2026. It is one consolidated statement of your TDS, TCS, tax payments, refunds, demands and reported financial transactions. But the ITR you file by 31 July or 31 August 2026 is for FY 2025-26, so for that return you still use Form 26AS and the AIS.
What is Form 168, in simple words
Think of the tax department keeping a diary about your money for the year: the tax your employer and bank deducted, the tax you paid yourself, the refund you got, the shares and property you bought or sold. Until now that diary came in two overlapping books, Form 26AS (the tax credit statement) and the AIS (the wider information statement). Form 168 simply binds them into one book with two parts.
Why the change happened
India replaced the Income-tax Act 1961 with the Income-tax Act 2025 from 1 April 2026, and the forms were renumbered along with the sections. The annual information statement, which lived under Section 285BB and Rule 114-I of the old law, is now issued under Section 510 of the new Act and Rule 245 of the Income-tax Rules 2026, and the form itself is numbered 168. The same clean-up renamed Form 16 to Form 130 and Form 16A to Form 131.
Form 26AS and AIS vs Form 168 at a glance
Two separate views under the 1961 Act: 26AS for tax credits, AIS for wider financial information. Used up to FY 2025-26.
One statement under the 2025 Act, Rule 245. Part A is your profile, Part B is every tax and financial entry. Used from Tax Year 2026-27.
What is inside Form 168
- Part A, general information: your name, PAN, date of birth or incorporation, address and contact details.
- Part B, the money: every TDS and TCS entry against your PAN, the specified financial transactions reported by banks, brokers, mutual funds and property registrars, your advance and self-assessment tax payments, refunds issued, demands raised, and pending or completed proceedings.
How to download Form 168
- Log in at incometax.gov.in with your PAN.
- Go to e-File, then Income Tax Returns, then View Annual Information Statement, or click the AIS tile on the dashboard.
- Pick the year and download the statement as PDF or JSON. The TIS summary sits on the same screen.
- If an entry is wrong, submit feedback: mark it incorrect, duplicate, or not yours. The summary and your prefilled return update once it is processed.
The timing trap: Form 168 starts with Tax Year 2026-27. The return everyone is filing right now, due 31 July 2026 for ITR-1 and ITR-2 and 31 August 2026 for non-audit ITR-3 and ITR-4, belongs to FY 2025-26 and is still reconciled with Form 26AS and the AIS. Your first Form 168 matters for the return you will file in 2027. Use our ITR form picker if you are not sure which return to file now.
What you should actually do
- For this season, reconcile your return with Form 26AS and the AIS as always, and file by the due date.
- From Tax Year 2026-27, get used to pulling one statement, Form 168, instead of two.
- Learn the new form family once: Form 16 is now Form 130, Form 16A is Form 131, and the section numbers changed too. Our free section mapping finder converts any old section in one click.
Frequently asked questions
What is Form 168 in income tax?
Form 168 is the new annual tax statement under the Income-tax Act 2025. It brings together everything the old Form 26AS and the AIS showed: your TDS and TCS, taxes you paid, refunds, demands and your larger financial transactions, all against your PAN for the year. It is notified under Rule 245 of the Income-tax Rules 2026 and issued under Section 510 of the new Act.
Is Form 26AS discontinued?
Form 26AS applies up to FY 2025-26. From Tax Year 2026-27 (1 April 2026 onward) the information is compiled as Form 168 instead. Statements for earlier years remain available in the old format, so nothing you already have becomes invalid.
Do I use Form 168 for the ITR I file by 31 July 2026?
No, and this is the detail most people miss. The return due in July or August 2026 is for FY 2025-26, so you still reconcile it with Form 26AS and the AIS. Form 168 covers Tax Year 2026-27 and matters when you file that return in 2027.
What does Form 168 contain?
Two parts. Part A has your general details: name, PAN, date of birth or incorporation, address and contact. Part B has the money: TDS and TCS entries, specified financial transactions reported by banks, brokers, mutual funds and registrars, your tax payments, any demand or refund, and pending or completed proceedings.
How do I download Form 168?
Log in at incometax.gov.in, then go to e-File, then Income Tax Returns, then View Annual Information Statement, or use the AIS tile on the dashboard. The same screen also gives the TIS summary. The download works the same way it did for the AIS.
What if something in Form 168 is wrong?
Use the feedback option, exactly as with the AIS. You can mark an entry as incorrect, a duplicate, or not related to you. Once the feedback is processed, the summary and your prefilled return update automatically.
Official source: View your statement and the new Act pages at incometax.gov.in.
Related: Form 16 to Form 130 · Income Tax Act 2025 section mapping · Which ITR form to file · TDS due dates FY 2026-27