IT Rules 1962 → IT Rules 2026

Rule 10-O → 113

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Rule 10-O under the 1961-Act regime corresponds to Rule 113 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
10-O Furnishing of Annual Compliance Report	113 Furnishing of annual compliance report

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.

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