Form (1961 regime) → Form (2025 regime)
Form 48 → 90
Form 48 under the 1961-Act regime corresponds to Form 90 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 48 Form for intimating non-availability of information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961 | 90 Form for intimating non-availability of information under section 258(2)(a) 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.