Form (1961 regime) → Form (2025 regime)
Form 64B → 77
Form 64B under the 1961-Act regime corresponds to Form 77 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 64B Statement of income distributed by a business trust to be provided to the unit holder under section 115UA of the Income-tax Act, 1961 | 77 Statement of income distributed by a business trust to be provided to the unit holder under section 223 |
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.