IT Rules 1962 → IT Rules 2026
Rule 26B → 204
Rule 26B under the 1961-Act regime corresponds to Rule 204 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 26B Statement of particulars of income under heads of income other than "Salaries" or details of tax deducted at source or tax collected at source | 204 Furnishing of particulars for deduction of tax at source from income under head “Salaries” |
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.