Form (1961 regime) → Form (2025 regime)
Form 3AC → 182
Form 3AC under the 1961-Act regime corresponds to Form 182 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 3AC Audit report under section 33AB(2) | 182 Audit Report under paragraph 2 of Schedule IX for deduction for tea development account, coffee development account and rubber development account |
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.