Form (1961 regime) → Form (2025 regime)
Form 10IJ → 179
Form 10IJ under the 1961-Act regime corresponds to Form 179 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 10IJ Certificate to be issued by accountant under clause (23FF) of section 10 of the Income-tax Act, 1961 | 179 Certificate to be issued by the accountant under Schedule VI [Table: Sl. No. 10] |
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.