IT Rules 1962 → IT Rules 2026
Rule 21AJ → 140
Rule 21AJ under the 1961-Act regime corresponds to Rule 140 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 21AJ Determination of income of a specified fund attributable to units held by non-residents under sub-section (1A) of section 115AD | 140 Determination of income of a specified fund attributable to units held by non-residents under section 210(2) |
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.