IT Rules 1962 → IT Rules 2026
Rule 12AB → 163
Rule 12AB under the 1961-Act regime corresponds to Rule 163 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 12AB Conditions for furnishing return of income by persons referred to in clause (b) of sub-section(1) of section 139 | 163 Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1) (a)(x) |
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.