Form (1961 regime) → Form (2025 regime)
Form 68 → 161
Form 68 under the 1961-Act regime corresponds to Form 161 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 68 Form of application under section 270AA(2) of the Income-tax Act, 1961 | 161 Form of application under section 440(2) |
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.