IT Rules 1962 → IT Rules 2026
Rule New Rule → 31 + 45 + 66 + 82 + 91 + 153 + 166 + 173 + 174 + 176 + 182 + 183 + 186 + 210 + 225 + 241 + 242 + 243 + 244 + 246 + 247 + 248 + 249
Rule New Rule under the 1961-Act regime corresponds to Rule 31 + 45 + 66 + 82 + 91 + 153 + 166 + 173 + 174 + 176 + 182 + 183 + 186 + 210 + 225 + 241 + 242 + 243 + 244 + 246 + 247 + 248 + 249 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| New Rule | 31 Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a) |
| 45 Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6] | |
| 66 Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144 | |
| 82 Exercise of option for determination of arm’s length price for multiple years in a single proceeding | |
| 91 Procedure relating to transactions of provision of information technology services | |
| 153 Distraint and sale | |
| 166 Conditions for treating a return as defective return under section 263(7) | |
| 173 Jurisdiction of Valuation Officers as per section 2(110) read with section 269 | |
| 174 Day and time for inspection by Valuation Officers, etc., as per section 269(3) | |
| 176 Procedure for faceless assessment, reassessment or recomputation under section 273(1) | |
| 182 Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346 | |
| 183 Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person | |
| 186 Application under section 342(5) for change of purpose for which income has been accumulated or set apart | |
| 210 Condition for no deduction of tax at source from income in respect of units of non-residents referred to in section 393(2) [Table: Sl. No. 10] read with section 393(4) [Table: Sl. No. 15] | |
| 225 Procedure for recovery of tax for the purposes of sections 413 and 475 | |
| 241 Definitions for purposes of rules 242, 243 and 244 | |
| 242 Obligation for reporting transaction of crypto-asset under section 509 | |
| 243 Reporting requirements for transaction of crypto-asset under section 509 | |
| 244 Due diligence procedures under section 509 | |
| 246 Application for registration as valuer under section 514 | |
| 247 Qualification of registered valuer for the purposes of section 514 | |
| 248 Charging of fee and submission of valuation report under section 514 | |
| 249 Removal from register of names of valuers and restoration |
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.