Form (1961 regime) → Form (2025 regime)
Form 6C → 85
Form 6C under the 1961-Act regime corresponds to Form 85 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 6C Application under section 132(2)/132(9D) of the Income tax Act, 1961 | 85 Application under section 247(5) or 247(9) of the Income-tax Act, 2025 (30 of 2025) |
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.