Form (1961 regime) → Form (2025 regime)
Form 45A → 83
Form 45A under the 1961-Act regime corresponds to Form 83 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 45A Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961 | 83 Warrant of authorisation under section 247(2) of the Income-tax Act, 2025 (30 of 2025) |
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.