Form (1961 regime) → Form (2025 regime)
Form 16E → 132
Form 16E under the 1961-Act regime corresponds to Form 132 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 16E Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source | 132 Certificate under section 395(4) for tax deducted at source |
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.