Form (1961 regime) → Form (2025 regime)
Form 10BC → 181
Form 10BC under the 1961-Act regime corresponds to Form 181 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 10BC Audit report under (sub-rule (12) of rule 17CA) of the Income-tax Rules, 1962, in the case of an electoral trust | 181 Audit report under rule 289(12) in the case of the electoral trust |
This mapping is carried verbatim from the official CBDT comparison utility on incometaxindia.gov.in (as of 2026-08-09). The utility is a navigational aid; for legal proceedings rely on the notified text.