IT Rules 1962 → IT Rules 2026
Rule 27 → 3
Rule 27 under the 1961-Act regime corresponds to Rule 3 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 27 Prescribed arrangements for declaration and payment of dividends within India | 3 Arrangements for declaration and payment of dividends within India |
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.