IT Rules 1962 → IT Rules 2026
Rule 12C → 145
Rule 12C under the 1961-Act regime corresponds to Rule 145 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 12C Statement under sub-section (2) of section 115U | 145 Statements under sections 221(4), 222(2), 223(5) and 224(9) |
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.