NEW_FORM exits the current form and enters the indicated form. The calling form is terminated as the parent form. If the calling form had been called by a higher form, Oracle Forms keeps the higher call active and treats it as a call to the new form. While CALL_FORM can call the other form. But parent remains active, when called form completes the operation, it releases lock and control goes back to the calling form.
When you call a form, Oracle Forms issues a savepoint for the called form.
NOTES: Remember, CALL_FORM, OPEN_FORM, NEW_FORM are the Built-ins that will help to create Multiple Form Applications.