Form (1961 regime) → Form (2025 regime)
Form 27C → 127
Form 27C under the 1961-Act regime corresponds to Form 127 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 27C Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax | 127 Declaration under section 394(2) to be made by a buyer for obtaining goods without collection of tax |
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.