The P40 was an Italian World War II tank design. It was armed with a 75 mm gun and an 8 mm Breda machine gun, plus another optional machine gun in an anti-aircraft mount.But the P40 had some changes in 1942. The initial plan was for a 25 tonne tank with a 75 mm gun and to be named P26.The P40 design was reasonably up-to-date, features such as welded armour, suspension, and a cupola for the commander. The P40 was designated as a heavy tank in Italy.The P26 was the new upgrade to the p40 tank.