Form (1961 regime) → Form (2025 regime)
Form 34EA → 120
Form 34EA under the 1961-Act regime corresponds to Form 120 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 34EA Form of application by a person for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961 | 120 Form of application for obtaining an advance ruling section 383(1) of the Act |
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.