Form (1961 regime) → Form (2025 regime)
Form 45 → 82
Form 45 under the 1961-Act regime corresponds to Form 82 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 45 Warrant of authorisation under section 132 of the Income -tax Act, 1961, and rule 112(1) of the Income -tax Rules, 1962 | 82 Warrant of authorisation under section 247 of the Income-tax Act, 2025 (30 of 2025) and rule 148 of the Income-tax Rules, 2026 |
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.