Form (1961 regime) → Form (2025 regime)
Form 3CD → 26
Form 3CD under the 1961-Act regime corresponds to Form 26 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 3CD Statement of particulars required to be furnished under section 44AB of the Income-tax Act, 1961 | 26 Audit report and Statement of particulars required to be furnished under section 63 |
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.