Form (1961 regime) → Form (2025 regime)
Form 10CCF → 35
Form 10CCF under the 1961-Act regime corresponds to Form 35 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 10CCF Report under section 80LA(3) of the Income-tax Act, 1961 | 35 Report for deduction in respect of income of Offshore Banking Units and Units of International Financial Services Centre under section 147(4)(a) of 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.