Form (1961 regime) → Form (2025 regime)
Form 12B → 122
Form 12B under the 1961-Act regime corresponds to Form 122 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 12B Form for furnishing details of income under section 192(2) for the year ending 31st March, | 122 Form for furnishing details of income under section 392(4)(a) for the purposes of making deduction where income is chargeable under the head "Salaries" |
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.