Form (1961 regime) → Form (2025 regime)
Form 12BA → 123
Form 12BA under the 1961-Act regime corresponds to Form 123 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 12BA Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof | 123 Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof |
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.