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.

Need help with Form 49?

Our CA-led team handles it end-to-end — Application for opting for Safe Harbour.

✅ File with a CA →💬 Ask our CA

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.

Form 49 — Application for opting for Safe Harbour

What is Form 49?

Transitional rule — which form applies?

Frequently asked questions

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