Form (1961 regime) → Form (2025 regime)
Form 49D → 163
Form 49D under the 1961-Act regime corresponds to Form 163 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 49D Information and documents to be furnished by an Indian concern under section 285A | 163 Information and Documents to be furnished by an Indian concern under section 506 |
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.