Form (1961 regime) → Form (2025 regime)
Form 3CEFC → 49
Form 3CEFC under the 1961-Act regime corresponds to Form 49 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 3CEFC Application for opting for safe harbour for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head "Profits and gains of business or profession" | 49 Application for opting for Safe Harbour |
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.