Form (1961 regime) → Form (2025 regime)
Form 3AF → 5
Form 3AF under the 1961-Act regime corresponds to Form 5 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 3AF Statement regarding preliminary expenses incurred to be furnished under proviso to clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961 by the assessee | 5 Statement regarding preliminary expenses incurred by the assessee to be furnished under Section 44(3) |
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.