Form (1961 regime) → Form (2025 regime)
Form 3CM → 14
Form 3CM under the 1961-Act regime corresponds to Form 14 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 3CM Order of approval of in-house research and development facility under section 35(2AB) of the Income-tax Act, 1961 | 14 Order of approval of in-house research and development facility under section 45(2) |
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.