IT Rules 1962 → IT Rules 2026

Rule 10UB → 129

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Rule 10UB under the 1961-Act regime corresponds to Rule 129 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
10UB Notice, Forms for reference under section 144BA	129 Notice and Forms for reference under section 274

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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