Form (1961 regime) → Form (2025 regime)
Form 15CB → 146
Form 15CB under the 1961-Act regime corresponds to Form 146 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 15CB Certificate of an accountant | 146 Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company |
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.