Forms › Transfer Pricing & International Taxation › Form 49

Form 49 — Application for opting for Safe Harbour

Compiled — pending CBDT Appendix III cross-check G · Transfer Pricing & International Taxation
Replaces old Form 3CEFA/B/C. Under the Income-tax Act, 2025, this compliance now uses Form 49.
New form numberForm 49
Old form number3CEFA/B/C
Act 2025 referenceSafe Harbour
CategoryG · Transfer Pricing & International Taxation
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 49?

Form 49 is the Income-tax Act, 2025 form titled “Application for opting for Safe Harbour”. It replaces the earlier Form 3CEFA/B/C used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the Transfer Pricing & International Taxation category, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 49, reviewed by our Chartered Accountants, is being added.

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 3CEFA/B/C?

Under the Income-tax Act, 2025, old Form 3CEFA/B/C is replaced by Form 49 — Application for opting for Safe Harbour. It applies to Tax Year 2026-27 onwards.

From when does Form 49 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Related forms in this category

Form 45
Intimation of settlement of dispute re foreign tax credit no...
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Not sure which form applies to your case?

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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.