Form (1961 regime) → Form (2025 regime)
Form 3AE → 6
Form 3AE under the 1961-Act regime corresponds to Form 6 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 3AE Audit Report under section * 35D(4)/35E(6) of the Income-tax Act, 1961 | 6 Audit Report for claiming deduction for certain preliminary expenses under section 44 or expenditure for prospecting certain minerals under section 51 |
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.