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IT Rules 1962IT Rules 2026

Rule 10TB87

Rule 10TB under the 1961-Act regime corresponds to Rule 87 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
10TB
Eligible assessee
87
Eligible assessee for safe harbour rules for international transactions

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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