Form (1961 regime) → Form (2025 regime)
Form 3CE → 24
Form 3CE under the 1961-Act regime corresponds to Form 24 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 3CE Audit Report under sub-section (2) of section 44DA of the Income-tax Act, 1961 | 24 Audit Report under section 59 for computation of royalty and fee for technical services in the case of non-resident (not being a company) or a foreign company |
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.