Form (1961 regime) → Form (2025 regime)
Form 49 → 91
Form 49 under the 1961-Act regime corresponds to Form 91 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 49 Refusal to supply information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961 | 91 Refusal to supply information under section 258(2)(a) 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.