Form (1961 regime) → Form (2025 regime)
Form 3CEB → 48
Form 3CEB under the 1961-Act regime corresponds to Form 48 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 3CEB Report from an accountant to be furnished under section 92E relating to international transaction(s) and specified domestic transaction(s) | 48 Report from an accountant to be furnished under section 172 relating to international transaction(s) and/or specified domestic transaction(s) |
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.