Form (1961 regime) → Form (2025 regime)
Form 31 → 158
Form 31 under the 1961-Act regime corresponds to Form 158 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 31 Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961 | 158 Application for Certificate under section 420(5) |
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.