Form (1961 regime) → Form (2025 regime)
Form 3CEG → 62
Form 3CEG under the 1961-Act regime corresponds to Form 62 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 3CEG Form for making the reference to the Commissioner by the Assessing Officer under section 144BA(1) | 62 Form for making the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1) |
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.