Form (1961 regime) → Form (2025 regime)
Form 3CR → 23
Form 3CR under the 1961-Act regime corresponds to Form 23 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 3CR Form for notification of skill development project under sub-section (1) of section 35CCD of the Income-tax Act, 1961 | 23 Form for notification of skill development project under section 47(1)(b) |
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.