Form (1961 regime) → Form (2025 regime)
Form 59 → 189
Form 59 under the 1961-Act regime corresponds to Form 189 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 59 Application for approval of issue of public companies under section 80C(2)(xix) or under section 88(2)(xvi) of the Income-tax Act | 189 Application for approval of issue of public companies under Paragraph 1(z)(i) of Schedule XV to the Act |
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.