Form (1961 regime) → Form (2025 regime)
Form 26QF → 142
Form 26QF under the 1961-Act regime corresponds to Form 142 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 26QF Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 194S | 142 Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 393(1) [ Table: S. No. 8(vi)] to be furnished by an Exchange for the quarter ending ……. June/September/December/March of Tax Year |
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.