Form (1961 regime) → Form (2025 regime)
Form 26A → 149
Form 26A under the 1961-Act regime corresponds to Form 149 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 26A Form for furnishing accountant certificate under the first proviso to sub-section (1) of section 201 of the Income-tax Act, 1961 | 149 Form for furnishing accountant certificate under section 398(2) for person responsible for deduction of tax not to be deemed to be an assessee in default |
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.