Form (1961 regime) → Form (2025 regime)
Form 49BA → 92
Form 49BA under the 1961-Act regime corresponds to Form 92 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 49BA Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 114AAB for the quarter of ………… of ….. (Financial Year) | 92 Quarterly statement to be furnished by specified fund or stock broker in respect of a non-resident referred to in rule 157 for the quarter of ________________ of ___________ (Financial Year) |
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.