The form contains four parts covering taxpayer particulars, Safe Harbour options, tax years, eligible transactions and businesses, followed by verification. Income Tax DepartmentCentral Board of Direct TaxesSafe Harbour Application Form: Form No. 49 (erstwhile Forms 3CEFA, 3CEFB and 3CEFC)Rule 86 to 102 of Income Tax Rules, 2026 (Erstwhile Rule 10TA to 10TIC of the Income- tax Rules, 1962)1. 49 is a unified form to be filed electronically by eligible assessees, to exercise the option for Safe Harbour. All eligible assessees intending to opt for Safe Harbour shall file Form No.