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- Form No. 49 (Merged form of erstwhile Forms 3CEFA, 3CEFB and 3CEFC)
March 23, 2026
Submitted By: Shweta Verma
Form No. 49 (Merged form of erstwhile Forms 3CEFA, 3CEFB and 3CEFC)
Form No. 49 is a prescribed e-form to opt for Safe Harbour under section 167 of the Income tax Act, 2025 read with rules 86 to 102 of the Income-tax Rules, 2026. The form is a merged and simplified version of the erstwhile Forms 3CEFA, 3CEFB and 3CEFC.
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