Form (1961 regime) → Form (2025 regime)
Form 10EE → 40
Form 10EE under the 1961-Act regime corresponds to Form 40 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 10EE - | 40 Exercise of option for relief from taxation in income from retirement benefit account maintained in a notified country under section 158 of the Act |
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.