IT Rules 1962 → IT Rules 2026
Rule 12AA → 168
Rule 12AA under the 1961-Act regime corresponds to Rule 168 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 12AA Prescribed person for the purposes of clause (c) and clause (cd) of section 140 | 168 Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9] |
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.