Step 1: What is asked.
We need the theme the Indian Army declared for 2026.
Step 2: The practice.
Each year the Indian Army picks a theme to guide its training, reforms, and strategic focus.
Step 3: The 2026 focus.
For 2026 the focus was on deep structural change and reform within the force.
Step 4: The theme.
In line with this, the Army declared 2026 as the Year of Transformation.
Step 5: Remove others.
Earlier years carried themes like technology absorption and data centricity, but those are not 2026.
Step 6: Conclusion.
So 2026 is the Year of Transformation.
Answer: Year of Transformation