IT Rules 1962 → IT Rules 2026
Rule 121A → 236
Rule 121A under the 1961-Act regime corresponds to Rule 236 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 121A Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity | 236 Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity |
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.