Form 10E has not been replaced by Form 139. Under the new Income-tax Act, 2025, the corresponding new form is Form No. 39, not Form 139. However, for AY 2026-27, relief u/s 89 is still to be claimed through old Form 10E, because AY 2026-27 continues under the Income-tax Act, 1961. Form No. 39 will apply only for Tax Year 2026-27 onwards under the new Act.