Form (1961 regime) → Form (2025 regime)
Form 10IL → 71
Form 10IL under the 1961-Act regime corresponds to Form 71 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 10IL Verification by an Accountant under sub-rule (3) of rule 21AJA Verification | 71 Verification by an accountant for computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for purposes of Schedule VI to the Ac |
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.