Form (1961 regime) → Form (2025 regime)
Form 26B → 139
Form 26B under the 1961-Act regime corresponds to Form 139 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 26B Form to be filed by the deductor, if he claims refund of sum paid under Chapter XVII-B of the Income-tax Act, 1961 | 139 Form to be filed by the deductor, if he claims refund of sum paid under Chapter XIX 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.