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IT Rules 1962IT Rules 2026

Rule 21AA73

Rule 21AA under the 1961-Act regime corresponds to Rule 73 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
21AA
Furnishing of particulars for claiming relief under section 89
73
Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc.

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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