Form (1961 regime) → Form (2025 regime)
Form 15CD → 148
Form 15CD under the 1961-Act regime corresponds to Form 148 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 15CD Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in section 80LA(1A), in respect of remittances | 148 Quarterly statement to be furnished by a unit of an International Financial Services Centre, as referred to in section 147(1)(b), in respect of remittances, made for the quarter of ………….. of (Tax 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.