Form (1961 regime) → Form (2025 regime)
Form 49C → 162
Form 49C under the 1961-Act regime corresponds to Form 162 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 49C Annual Statement under section 285 of the Income-tax Act, 1961 | 162 Annual Statement under section 505 |
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.