Form (1961 regime) → Form (2025 regime)
Form 71 → 102
Form 71 under the 1961-Act regime corresponds to Form 102 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 71 Application under sub-section (20) of section 155 for credit of tax deduction at source (TDS) | 102 Application under section 288(1) [Table: Sl. No. 11] for credit of tax deduction at source |
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.