Form (1961 regime) → Form (2025 regime)
Form 45D → 87
Form 45D under the 1961-Act regime corresponds to Form 87 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 45D Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961 | 87 Information to be furnished to the Income-tax authority under section 254 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.