Form (1961 regime) → Form (2025 regime)
Form 52A → 164
Form 52A under the 1961-Act regime corresponds to Form 164 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 52A Statement to be furnished under section 285B of the Income-tax Act, 1961 by a person carrying on production of a cinematograph film or engaged in specified activity or both | 164 Statement to be furnished under section 507 by a person carrying on production of a cinematograph film or engaged in specified activity or both |
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.