Form (1961 regime) → Form (2025 regime)
Form 3CL → 12
Form 3CL under the 1961-Act regime corresponds to Form 12 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 3CL Report to be submitted by the prescribed authority to the Director General (Income-tax Exemptions) under section 35(2AB) of the Income-tax Act, 1961 | 12 Report to be submitted by the prescribed authority to the Chief Commissioner of Income-tax having jurisdiction over the company |
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.