Form (1961 regime) → Form (2025 regime)
Form 9A → 108
Form 9A under the 1961-Act regime corresponds to Form 108 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 9A Application for exercise of option under clause (2) of the Explanation to sub-section (1) of section 11 of the Income - tax Act, 1961 | 108 Exercise of option under section 341(7) in respect of amount applied for charitable or religious purposes |
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.