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IT Rules 1962IT Rules 2026

Rule 129231

Rule 129 under the 1961-Act regime corresponds to Rule 231 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
129
Form of application under section 270AA
231
Form of application under section 440

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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