Form (1961 regime) → Form (2025 regime)
Form 45C → 86
Form 45C under the 1961-Act regime corresponds to Form 86 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 45C Warrant of authorisation under sub-section (1) of section 132A of the Income-tax Act, 1961 | 86 Warrant of authorisation under section 248(1) of the Income-tax Act, 2025 (30 of 2025) |
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.