Form (1961 regime) → Form (2025 regime)
Form 6B → 100
Form 6B under the 1961-Act regime corresponds to Form 100 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 6B Audit report under clause (i) of section 142(2A) of the Income-tax Act, 1961 | 100 Audit report under section 268(5) |
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.