Form (1961 regime) → Form (2025 regime)
Form 5BA → 3
Form 5BA under the 1961-Act regime corresponds to Form 3 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 5BA Certificate of an accountant under sub-rule (6) of rule 8B | 3 Certificate of an accountant under rule 7 for entity issuing zero coupon bond |
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.