Form (1961 regime) → Form (2025 regime)
Form 3CS → 19
Form 3CS under the 1961-Act regime corresponds to Form 19 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 3CS Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD | 19 Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 46 |
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.