Form (1961 regime) → Form (2025 regime)
Form 44 → 187
Form 44 under the 1961-Act regime corresponds to Form 187 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 44 Appeal against refusal to approve or withdrawal of approval from a gratuity fund | 187 Appeal against refusal to recognize or withdrawal of recognition from a provident fund/refusal to approve or withdrawal of approval from a superannuation fund or from a gratuity fund |
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.