Income-tax Rules 2026 vs Income-tax Rules 1962 – Rule Mapping Tool
Income-tax Rules 2026 Mapping helps you quickly trace corresponding old rules, compare rule headings, search equivalent provisions, and access a downloadable rule mapping reference for offline use.
About Income-tax Rules 2026 Mapping
Income-tax Rules 2026 Mapping is a searchable reference designed to help taxpayers, professionals, students and businesses quickly identify the corresponding rules under the Income-tax Rules 1962 vis-à-vis the newly notified Income-tax Rules 2026. With a revised rule structure and renumbered provisions, locating the equivalent old rule reference can otherwise be time-consuming. This mapping tool simplifies that process by presenting the new rule number, rule heading / subject, and corresponding rule under the Income-tax Rules, 1962 in a clear searchable format.
Whether you are comparing old and new rule references, tracing an earlier provision, or locating the revised position of a familiar rule 1962, tracing an old rule reference, or checking the new position of a familiar provision, this tool provides a quick professional reference in one place. It is especially useful for tax practitioners, compliance teams, finance professionals and students who need a practical Income-tax Rules Mapping Tool for day-to-day reference.
Learn how to search by new rule number, old rule reference or subject keywords using the mapping tool below.
Search Income-tax Rules 2026 vs Income-tax Rules 1962 Mapping
Use the searchable mapping table below to quickly locate the corresponding rule under the Income-tax Rules, 1962 by entering a new Rule No. (2026), an old rule reference (1962), or a keyword from the rule heading / subject in the search box. You can also sort columns for quick comparison and reference.
| Income Tax 2026 Rule No. | Rule Heading | Corresponding Rule under Income-tax Rules, 1962 |
|---|---|---|
| 1 | Short title and commencement | 1 |
| 2 | Definitions | 2 |
| 3 | Arrangements for declaration and payment of dividends within India | 27 |
| 4 | Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange u/s 2(92) | 6DDA |
| 5 | Procedure for notification of a recognised stock exchange for the purposes of section 2(92) | 6DDB |
| 6 | Method of determination of period of holding of capital assets in certain cases | 8AA |
| 7 | Procedure for notification of zero coupon bond | 8B |
| 8 | Computation of period of stay in India for an Indian citizen being a member of the crew of a foreign bound ship | 126 |
| 9 | Determination of income in case of non-residents | 10 |
| 10 | Definition of terms for rules 11 and 12 | 11UB |
| 11 | Fair market value of assets in certain cases | 11UB |
| 12 | Determination of income attributable to assets in India | 11UC |
| 13 | Threshold for purposes of significant economic presence | 11UD |
| 14 | Method for determining amount of expenditure in relation to income not includible in total income | 8D |
| 15 | Valuation of perquisites | 3 |
| 16 | Annual accretion referred to in section 17(1)(i) | 3B |
| 17 | Salary income for purposes of section 17(1)(c)(ii) | 3C |
| 18 | Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by Chief Commissioner | 3A |
| 19 | Gross total income for purposes of section 17(3)(b) | 3D |
| 20 | Procedure for purposes of section 19 [Table: Sl. No. 12] relating to voluntary retirement or voluntary separation | 2BA |
| 21 | Unrealised rent | 4 |
| 22 | Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt | 6ABA |
| 23 | Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d) | 8C |
| 24 | Notification of infrastructure facility for the purposes of section 32(e) | 6ABAA |
| 25 | Depreciation | 5 |
| 26 | Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by specified banking and online mode or through such other electronic mode as provided in rule 48 | 6DD |
| 27 | Form of statement to be furnished regarding certain preliminary expenses eligible for deduction u/s 44 | 6ABBB |
| 28 | Form of audit report for claiming deduction for certain preliminary expenses u/s 44 and expenditure for prospecting certain minerals u/s 51 | 6AB |
| 29 | Prescribed authority and process of approval for expenditure on scientific research u/s 45(1)(a)(ii) & (2) | 6 |
| 30 | Prescribed authority and process of approval for expenditure on scientific research u/s 45(3)(c) | 6 |
| 31 | Furnishing of statement of particulars in respect of donation and certificate to donor u/s 45(4)(a) | 18AB |
| 32 | Procedure, form and manner in respect of approval u/s 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association | 5C |
| 33 | Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research u/s 45(4) read with section 45(3)(a) | 5D |
| 34 | Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research u/s 45(4) read with section 45(3)(a) | 5E |
| 35 | Approval Process for Company Expenditure on Scientific Research u/s 45(3)(b) | 5F |
| 36 | Procedure for Notification of Affordable Housing / Semiconductor Manufacturing Project | 11-OA, 11-OB |
| 37 | Procedure for Approval of Agricultural Extension Project u/s 47(1)(a) | 6AAD |
| 38 | Conditions for Notification of Agricultural Extension Project u/s 47(1)(a) | 6AAE |
| 39 | Procedure for Approval of Skill Development Project u/s 47(1)(b) | 6AAF |
| 40 | Conditions for Notification of Skill Development Project u/s 47(1)(b) | 6AAG |
| 41 | Expenditure for Obtaining Right to Use Spectrum for Telecommunication Services | 6A |
| 42 | Special Provision for Interest on Bad and Doubtful Debt of Specified Financial Institution | 6EA |
| 43 | Audit Report Form for Royalty and Fee for Technical Services u/s 59(4) | 6GA |
| 44 | Conditions for Non-Resident Engaged in Cruise Ship Business u/s 61(2) | 6GB |
| 45 | Conditions to be Fulfilled by a Resident Company for Purposes of Section 61(2) | - |
| 46 | Maintenance of Books of Account u/s 62 | 6F |
| 47 | Audit Report of Accounts to be Furnished u/s 63 | 6G |
| 48 | Other Electronic Modes of Payment | 6ABBA |
| 49 | Computation of Capital Gains for Purposes of Section 67(5) | 8AD |
| 50 | Attribution of Income Taxable u/s 67(10) to Capital Assets Remaining with Specified Entity u/s 72 | 8AB |
| 51 | Other Conditions to be Fulfilled by the Original Fund | 21AL |
| 52 | Rate of Exchange for Foreign Currency Conversion / Reconversion for Capital Gains u/s 72 | 115A |
| 53 | Computation of Fair Market Value of Capital Assets for Section 77 | 111AE |
| 54 | Accountant’s Report in Respect of Slump Sale | 6H |
| 55 | Conditions for Reference to Valuation Officer u/s 91(1)(b) | 111AA |
| 56 | Meaning of Expressions Used in Determination of Fair Market Value | 11U |
| 57 | Determination of Fair Market Value | 11UA & 11UAA |
| 58 | Prescribed Class of Persons for Purpose of Section 92(3)(i) and Section 79 | 11UAC & 11UAD |
| 59 | Computation of Income Chargeable to Tax u/s 92(2)(f) | 11UACA |
| 60 | Conditions for Carry Forward or Set-off of Accumulated Loss and Unabsorbed Depreciation in Case of Amalgamation | 9C |
| 61 | Certificate of Medical Authority for Autism, Cerebral Palsy and Multiple Disabilities Deduction u/s 127 and 154 | 11A |
| 62 | Issuance of Prescription for Certain Diseases and Ailments for Deduction u/s 128 | 11DD |
| 63 | Prescribed Authority for Approval of University / Educational Institution of National Eminence for Section 133 | 18AAA |
| 64 | Procedure for Specifying Association or Institution for Notification u/s 133(1)(a)(xxiv) | 18AAAAA |
| 65 | Conditions for Claim of Deduction u/s 134 | 11B |
| 66 | Audit Report for Claiming Deduction u/s 46 / 138 / 139 / 140 / 141 / 142 / 143 / 144 | 18BBB |
| 67 | Particulars to be Furnished Along with Return of Income for Claiming Deduction u/s 144 | 16DD |
| 68 | Furnishing of Report u/s 146 | 19AB |
| 69 | Accountant’s Report to be Furnished u/s 147(4)(a) | 19AE |
| 70 | Certificate to be Furnished u/s 151(5) | 19AC |
| 71 | Prescribed Authority and Certificate Format u/s 152(5) | 19AD |
| 72 | Prescribed Authority and Certificate Format u/s 151(6) and Section 152(6) | 29A |
| 73 | Relief u/s 157(1) for Salary Paid in Arrears or in Advance, Gratuity, etc. | 21A & 21AA |
| 74 | Taxation of Income from Retirement Benefit Account Maintained in a Notified Country | 21AAA |
| 75 | Documents and Information Required for Claiming Double Taxation Relief u/s 159(1) and (2) | 21AB |
| 76 | Foreign Tax Credit | 128 |
| 77 | Meaning of Expressions Used in Determination of Arm's Length Price | 10A |
| 78 | Other Method for Determination of Arm's Length Price | 10AB |
| 79 | Determination of Arm's Length Price u/s 165 | 10B |
| 80 | Most Appropriate Method | 10C |
| 81 | Determination of Arm's Length Price in Certain Cases | 10CA |
| 82 | Option for Determination of Arm's Length Price for Multiple Years in a Single Proceeding | - |
| 83 | Time Period for Repatriation of Excess Money and Computation of Interest Income u/s 170(4) pursuant to Secondary Adjustments | 10CB |
| 84 | Information and Documents to be Kept and Maintained u/s 171(1) | 10D |
| 85 | Accountant’s Report to be Furnished u/s 172 | 10E |
| 86 | Definitions for Safe Harbour Rules for International Transactions | 10TA to 10TG |
| 87 | Eligible Assessee for Safe Harbour Rules for International Transactions | 10TA to 10TG |
| 88 | Eligible International Transactions for Safe Harbour Rules | 10TA to 10TG |
| 89 | Safe Harbour for Eligible International Transactions | 10TA to 10TG |
| 90 | Procedure Relating to Transactions Other Than Provision of Information Technology Services | 10TA to 10TG |
| 91 | Procedure Relating to Transactions for Provision of Information Technology Services | 10TA to 10TG |
| 92 | Safe Harbour Rules for International Transactions Not to Apply in Certain Cases | 10TA to 10TG |
| 93 | Mutual Agreement Procedure Not to Apply Where Safe Harbour for International Transactions is Accepted | 10TA to 10TG |
| 94 | Definitions for Safe Harbour Rules for Specified Domestic Transactions | 10TH to 10THD |
| 95 | Eligible Assessee for Safe Harbour Rules for Specified Domestic Transactions | 10TH to 10THD |
| 96 | Eligible Specified Domestic Transaction for Safe Harbour Rules | 10TH to 10THD |
| 97 | Safe Harbour for Eligible Specified Domestic Transaction | 10TH to 10THD |
| 98 | Procedure Governing Safe Harbour Rules for Specified Domestic Transactions | 10TH to 10THD |
| 99 | Definitions for Safe Harbour Rules for Income Attribution in Case of Income from Business and Profession | 10TI to 10TIC |
| 100 | Safe Harbour for Income Attribution in Case of Income from Business and Profession | 10TI to 10TIC |
| 101 | Procedure Governing Safe Harbour Rules for Income Attribution in Case of Income from Business and Profession | 10TI to 10TIC |
| 102 | Mutual Agreement Procedure Not to Apply Where Safe Harbour for Income Attribution is Exercised | 10TI to 10TIC |
| 103 | Meaning of Expressions Used in Matters Relating to Advance Pricing Agreement | 10F |
| 104 | Persons Eligible to Apply | 10G |
| 105 | Pre-filing Consultation | 10H |
| 106 | Application for Advance Pricing Agreement | 10-I |
| 107 | Withdrawal of Application for Agreement | 10J |
| 108 | Preliminary Processing of Application | 10K |
| 109 | Procedure for Advance Pricing Agreement | 10L |
| 110 | Terms of the Agreement | 10M |
| 111 | Rollback of Agreement | 10MA |
| 112 | Amendments to Application | 10N |
| 113 | Furnishing of Annual Compliance Report | 10-O |
| 114 | Compliance Audit of Agreement | 10P |
| 115 | Revision of an Agreement | 10Q |
| 116 | Cancellation of an Agreement | 10R |
| 117 | Procedure for Giving Effect to Rollback Provision of an Agreement | 10RA |
| 118 | Relief in Tax Payable Due to Operation of Section 206(1)(i) | 10RB |
| 119 | Renewing an Agreement | 10S |
| 120 | Miscellaneous Provisions Relating to Agreement | 10T |
| 121 | Application Seeking Effect to Terms of Agreement u/s 533(2)(p) and Procedure for Giving Effect to Decision under Agreement | 44G |
| 122 | Procedure for Dealing with Requests for Bilateral or Multilateral Advance Pricing Agreements | 44GA |
| 123 | Maintenance and Furnishing of Information and Documents by Constituent Entity of an International Group u/s 171 | 10DA |
| 124 | Furnishing of Report in Respect of an International Group u/s 511 | 10DB |
| 125 | Furnishing of Authorisation and Maintenance of Documents, etc. for Purposes of Section 176 | 21AC |
| 126 | Conditions and Activities for Finance Company Located in an International Financial Services Centre u/s 177 | 21ACA |
| 127 | Determination of Consequences of Impermissible Avoidance Arrangement | 10UA |
| 128 | Chapter XI Relating to General Anti-Avoidance Rule Not to Apply in Certain Cases | 10U |
| 129 | Notice and Forms for Reference u/s 274 | 10UB |
| 130 | Time Limits | 10UC |
| 131 | Procedure Before Approving Panel | 10UE |
| 132 | Remuneration | 10UF |
| 133 | Modes of Payment for the Purpose of Section 187 | 119AA |
| 134 | Exercise of Option for Taxation of Royalty Income from Patent u/s 194(1) | 5G |
| 135 | Calculation of Net Winnings from Online Games for Purpose of Section 194(1) | 133 |
| 136 | Exercise or Withdrawal of Option for New Tax Regime | 21AD to 21AHA |
| 137 | Report for Computation of Book Profit of Companies | 40B |
| 138 | Report for Computation of Adjusted Total Income by Certain Persons Other Than a Company | 40BA |
| 139 | Computation of Exempt Income of Specified Fund Attributable to Units Held by Non-Residents under Schedule VI | 21AI |
| 140 | Determination of Income of a Specified Fund Attributable to Units Held by Non-Residents u/s 210(2) | 21AJ |
| 141 | Computation of Exempt Income of Specified Fund Attributable to Investment Division of an Offshore Banking Unit under Schedule VI | 21AJA |
| 142 | Conditions to be Fulfilled by Investment Division of an Offshore Banking Unit under Schedule VI | 21AJA |
| 143 | Determination of Income of a Specified Fund Attributable to Investment Division of an Offshore Banking Unit u/s 210(3) | 21AJAA |
| 144 | Other Conditions Required to be Fulfilled by a Specified Fund under Schedule VI | 21AIA |
| 145 | Statements u/s 221(4), 222(2), 223(5) and 224(9) | 12C, 12CA, 12CB, 12CC |
| 146 | Rules Relating to Application for Exercising the Option for Tonnage Tax Scheme and Other Matters Relating to It | 11P to 11T |
| 147 | Publication and Circulation of Orders of Board u/s 239(3)(a) | 111B |
| 148 | Search and Seizure u/s 247 | 112 |
| 149 | Procedure to Requisition Services u/s 247(5) and Make Reference u/s 247(9) | 13 |
| 150 | Valuation u/s 247(9) | 13A |
| 151 | Requisition of Books of Account, etc. u/s 248 | 112D |
| 152 | Release of Remaining Assets u/s 250 | 112C |
| 153 | Distress and Sale | - |
| 154 | Form of Information u/s 254(1) | 112E |
| 155 | Disclosure of Information Related to Assessees u/s 258(2) | 113 |
| 156 | Prescribed Income-tax Authority u/s 259 | 12D |
| 157 | Persons Exempt from Obtaining PAN u/s 262 | 114AAB |
| 158 | Application for Allotment of PAN | 114 |
| 159 | Transactions in Which Permanent Account Number is Required to be Quoted or Applied for u/s 262(1)(f) and 262(10)(d) & (e) | 114B & 114BA |
| 160 | Time and Manner for Furnishing Statement of Particulars under Rule 159 (Form No. 97) | 114D |
| 161 | Transactions for Purposes of Section 262(9)(a) | 114BB |
| 162 | When PAN Becomes Inoperative u/s 262(6) | 114AAA |
| 163 | Conditions for Furnishing Return of Income by Persons Other Than Company or Firm u/s 263(1)(a)(x) | 12AB |
| 164 | Forms, Eligibility and Verification in Respect of Return of Income | 12 |
| 165 | Furnishing of Updated Return of Income u/s 263(6) Read with Sub-section (2) | 12AC |
| 166 | Conditions for Treating a Return as Defective u/s 263(7) | Section 139(9) of the Income-tax Act, 1961 |
| 167 | Form of Appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) u/s 358 | 45 |
| 168 | Prescribed Person for Verification of Return for Purposes of Section 265 | 12AA |
| 169 | Form of Verification for Furnishing Information u/s 268(1)(c) | 14 |
| 170 | Prescribed Income-tax Authority u/s 268(3) for Issue of Notice under Sub-section (1) | 12F |
| 171 | Forms for Report of Audit or Inventory Valuation u/s 268(5) | 14A |
| 172 | Procedure for Determining Expenses for Audit or Inventory Valuation | 14B |
| 173 | Jurisdiction of Valuation Officers under Section 269 Read with Section 2(110) | - |
| 174 | Day and Time for Inspection by Valuation Officers under Section 269(3) | - |
| 175 | Prescribed Authority for Issue of Notice u/s 270(8) | 12E |
| 176 | Procedure for Faceless Assessment, Reassessment or Recomputation u/s 273(1) | Section 144B of the Income-tax Act, 1961 |
| 177 | Modified Return of Income in Respect of Business Reorganisation u/s 314 | 12AD |
| 178 | Application u/s 288(1) Regarding Credit of Tax Deduction at Source | 134 |
| 179 | Notice of Demand u/s 289 | 15 |
| 180 | Return of Income in Respect of Block Assessment u/s 294(1) | 12AE |
| 181 | Common Application for Registration of Non-profit Organisation or for Approval for Deduction u/s 133(1)(b)(ii) | 11AA, 17A |
| 182 | Manner of Computation of Gains of Commercial Activities under Sections 335(e), 344, 345 and 346 | - |
| 183 | Manner of Computation of Portion of Income Applied by a Registered Non-profit Organisation, Directly or Indirectly, for Benefit of Related Person | Section 13(2) of the Income-tax Act, 1961 |
| 184 | Exercise of Option by a Registered Non-profit Organisation u/s 341(7) for Deemed Application u/s 341(5) | 17 |
| 185 | Furnishing of Statement by Registered Non-profit Organisation u/s 342(1) for Accumulating or Setting Apart Income | 17 |
| 186 | Application u/s 342(5) for Change of Purpose for Which Income Has Been Accumulated or Set Apart | Section 11(3A) of the Income-tax Act, 1961 |
| 187 | Books of Account and Other Documents to be Kept and Maintained by a Registered Non-profit Organisation | 17AA |
| 188 | Report of Audit in Case of Registered Non-profit Organisations u/s 348 | 17B |
| 189 | Method of Valuation for Computing Fair Market Value of Assets and Liabilities u/s 352(2) for Accreted Income | 17CB |
| 190 | Furnishing of Statement of Particulars in Respect of Donation and Certificate to Donor u/s 354(1) | 18AB |
| 191 | Mode of Service of Any Order Referred to in Section 358(3)(b) | 46 |
| 192 | Production of Additional Evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) u/s 533(2)(q) | 46A |
| 193 | Form of Appeal and Memorandum of Cross-objections to Appellate Tribunal u/s 362 | 47 |
| 194 | Declaration u/s 375 | 15A |
| 195 | Application to Defer Filing of Appeal before Appellate Tribunal or Jurisdictional High Court u/s 376 | 16 |
| 196 | Constitution of Dispute Resolution Committee u/s 379 | 44DAA |
| 197 | Application for Resolution of Dispute before the Dispute Resolution Committee u/s 379 | 44DAB |
| 198 | Power to Reduce or Waive Penalty Imposable or Grant Immunity from Prosecution or Both u/s 379 | 44DAC |
| 199 | Definitions | 44DAD |
| 200 | Application for Obtaining an Advance Ruling u/s 383 | 44E |
| 201 | Certification of Copies of Advance Rulings Pronounced by Board for Advance Rulings u/s 384(8) | 44F |
| 202 | Form and Manner of Filing Appeal to High Court on Ruling Pronounced or Order Passed by Board for Advance Rulings u/s 389(1) | 44FA |
| 203 | Credit for Tax Deducted or Collected at Source | 37BA / 37-I |
| 204 | Particulars for Deduction of Tax at Source from Income under the Head “Salaries” | 26A & 26B |
| 205 | Evidence of Claims by Employee u/s 392(5)(b) for Deduction of Tax from Income under the Head “Salaries” | 26C |
| 206 | Rate of Exchange for Conversion into Rupees of Income Expressed in Foreign Currency | 115 |
| 207 | Rate of Exchange for Deduction of Tax at Source on Income Payable in Foreign Currency | 26 |
| 208 | Declaration and Evidence of Claims by Specified Senior Citizen u/s 393(1) | 26D |
| 209 | Application by Payee for Certificate Authorising Receipt of Interest and Other Sums Without Deduction of Tax | 29B |
| 210 | Condition for No Deduction of Tax at Source from Income in Respect of Units of Non-residents Referred to in Section 393(2) Read with Section 393(4) | - |
| 211 | Declaration by Person Claiming Receipt of Certain Incomes Without Deduction of Tax u/s 393(6) | 29C |
| 212 | Declaration by a Buyer for No Collection of Tax at Source u/s 394(2) | 37C |
| 213 | Application for Grant of Certificate for Deduction / Collection of Income-tax at Lower Rate or No Deduction / Collection of Income-tax | 28, 28AA, 28AB, 29, 37G, 37H |
| 214 | Application by Payee for Grant of Certificate u/s 395(2) or Section 400(3) for Determination of Appropriate Proportion of Sum (Other than Salary) Payable to Non-resident, Chargeable in Case of Recipients | 29BA |
| 215 | Certificate of Tax Deducted or Collected at Source to be Furnished u/s 395(4) | 31 & 37D |
| 216 | Application for Allotment of Tax Deduction and Collection Account Number (TAN) | 114A |
| 217 | Conditions u/s 397(2)(c) for Non-application of Deduction of Tax at Higher Rate in Case of Non-residents | 37BC |
| 218 | Time and Mode of Payment to Government Account of Tax Deducted / Collected at Source or Tax Paid u/s 392(2)(a) | 30, 37CA |
| 219 | Statement of Deduction or Collection of Tax at Source u/s 397(3)(b) | 31A & 31AA |
| 220 | Furnishing of Information for Payment to a Non-resident (Not Being a Company) or to a Foreign Company | 37BB |
| 221 | Certificate of Accountant u/s 398(2) for Person Responsible for Deduction / Collection of Tax as per Section 394(1) | 31ACB, 37J |
| 222 | Notice of Demand u/s 289 | 38 |
| 223 | Estimate of Advance Tax u/s 407(8) | 39 |
| 224 | Form of Statement u/s 413 or Section 414 | 117B |
| 225 | Procedure for Recovery of Tax u/s 413 and 475 | - |
| 226 | Powers and Functions of Tax Recovery Officer u/s 413 | 117C |
| 227 | Prescribed Authority for Tax Clearance Certificate u/s 420 | 42 |
| 228 | Forms and Certificates for Purposes of Section 420 | 43 |
| 229 | Production of Certificate u/s 420 | 44 |
| 230 | Refund Claim u/s 434 | 40G |
| 231 | Application Form u/s 440 | 129 |
| 232 | Service of Notice, Summons, Requisition, Order and Other Communication u/s 501 | 127 |
| 233 | Authentication of Notices and Other Documents | 127A |
| 234 | Statement by a Non-resident Having Liaison Office in India | 114DA |
| 235 | Information or Documents to be Furnished u/s 506 | 114DB |
| 236 | Statement by Producers of Cinematograph Films / Persons Engaged in Specified Activity | 121A |
| 237 | Statement of Financial Transaction (SFT) | 114E |
| 238 | Definitions (for SFT Reporting) | 114F |
| 239 | Information to be Maintained and Reported | 114G |
| 240 | Due Diligence Requirements | 114H |
| 241 | Definitions for Purposes of Rules 242–244 | - |
| 242 | Obligation for Reporting Crypto-asset Transactions u/s 509 | - |
| 243 | Reporting Requirements for Crypto-asset Transactions u/s 509 | - |
| 244 | Due Diligence Procedures for Crypto-asset Reporting u/s 509 | - |
| 245 | Annual Information Statement (AIS) | 114-I |
| 246 | Application for Registration as Valuer u/s 514 | - |
| 247 | Qualification of Registered Valuer for Purposes of Section 514 | - |
| 248 | Fee and Submission of Valuation Report u/s 514 | - |
| 249 | Removal from Register of Names of Valuers and Restoration | - |
| 250 | Definitions for Purposes of Rules 251 to 268 | 49 |
| 251 | Accountancy Examinations Recognised | 50 |
| 252 | Educational Qualifications Prescribed | 51 |
| 253 | Nature of Business Relationship | 51A |
| 254 | Appearance by Authorised Representative in Certain Cases | 51B |
| 255 | Register of Income-tax Practitioners | 53 |
| 256 | Application for Registration | 54 |
| 257 | Certificate of Registration | 55 |
| 258 | Cancellation of Certificate | 56 |
| 259 | Cancellation of Certificate Obtained by Misrepresentation | 57 |
| 260 | Removal of Name of Authorised Income-tax Practitioner Who is Insolvent or on Whom Penalty Has Been Imposed | 58 |
| 261 | Prescribed Authority to Order an Inquiry | 59 |
| 262 | Charge-sheet | 60 |
| 263 | Inquiry Officer | 61 |
| 264 | Proceedings before Inquiry Officer | 62 |
| 265 | Order of the Prescribed Authority | 63 |
| 266 | Procedure if No Inquiry Officer Appointed | 64 |
| 267 | Change of Inquiry Officer | 65 |
| 268 | Powers of Prescribed Authority and Inquiry Officer | 66 |
| 269 | Procedure for Calculation of Interest u/s 533(2)(u) | 119A |
| 270 | Determination of Income Partly from Agricultural and Partly from Business Activities | 7 |
| 271 | Income from Manufacture of Rubber, Coffee and Tea | 7A, 7B & 8 |
| 272 | Deduction in Respect of Expenditure on Production of Feature Films | 9A |
| 273 | Deduction in Respect of Expenditure on Acquisition of Distribution Rights of Feature Films | 9B |
| 274 | Procedure for Investment Fund for Availing Benefit u/s 9(12) Read with Schedule I | 10V |
| 275 | Approval of Investment Fund at its Option for Purposes of Section 9(12) | 10VA |
| 276 | Statement to be Furnished by Eligible Investment Fund u/s 9(12) Read with Schedule I | 10VB |
| 277 | Calculation of Taxable Interest Relating to Contribution in a Provident Fund / Recognised Provident Fund Exceeding Specified Limit | 9D |
| 278 | Conditions for Purposes of Schedule III | 2B |
| 279 | Limits for Purposes of Schedule III | 2A |
| 280 | Allowances for Purposes of Schedule III | 2BB |
| 281 | Circumstances and Conditions for Purposes of Schedule III | 2BBA |
| 282 | Notification of Pension Fund and Other Conditions to be Satisfied by the Pension Fund | 2DB |
| 283 | Computation of Minimum Investment and Exempt Income for Purposes of Schedule V | 2DCA |
| 284 | Conditions for Purposes of Schedule VI | 21AK |
| 285 | Computation of Exempt Income in Nature of Capital Gains in Connection with Relocation of Original Fund, etc. | 2DD |
| 286 | Requirements for Approval of Fund for Welfare of Employees and Their Dependants under Schedule VII | 16C |
| 287 | Percentage of Government Grant for University / Hospital / Other Institution under Schedule VII | 2BBB |
| 288 | Procedure for Setting up an Infrastructure Debt Fund for Exemption under Schedule VII | 2F |
| 289 | Rules for Functioning of an Electoral Trust | 17CA |
| 290 | Audit Report for Deduction under Schedule IX Read with Section 48 (Tea / Coffee / Rubber Development Account) | 5AC |
| 291 | Audit Report for Deduction under Schedule X Read with Section 49 (Site Restoration Fund) | 5AD |
| 292 | Investment of Fund Monies | 67 |
| 293 | Nomination | 67A |
| 294 | Accounts | 74 |
| 295 | Assigning or Creating a Charge on Beneficial Interest in a Recognised Provident Fund | 76 |
| 296 | Application for Recognition | 77 |
| 297 | Order of Recognition | 78 |
| 298 | Withdrawal of Recognition | 79 |
| 299 | Exemption from Tax Where Recognition is Withdrawn | 80 |
| 300 | Appeal under Paragraph 13(1) of Part A of Schedule XI | 81 |
| 301 | Definitions for Purposes of Rules 302 to 315 | 82 |
| 302 | Conditions Regarding Trust and Trustees | 83 & 84 |
| 303 | Investment of Fund Monies | 85 |
| 304 | Admission of Directors to a Fund | 86 |
| 305 | Ordinary Annual Contributions | 87 |
| 306 | Initial Contributions | 88 |
| 307 | Scheme of Insurance or Annuity | 89 |
| 308 | Commutation of Annuity | 90 |
| 309 | Beneficiary Not to Have Interest in Insurance and Employer Not to Have Interest in Monies of Fund | 91 |
| 310 | Penalty Where Employee Assigns or Charges Interest in Fund | 92 |
| 311 | Arrangements on Winding Up, etc. of Business | 93 |
| 312 | Arrangements on Winding Up, etc. of Fund | 94 |
| 313 | Application of Approval | 95 |
| 314 | Amendment of Rules, etc. of Fund | 96 |
| 315 | Appeal under Paragraph 9(1) of Part B of Schedule XI in Case of Superannuation Fund | 97 |
| 316 | Definitions for Purposes of Rules 317 to 329 | 98 |
| 317 | Conditions Regarding Trust and Trustees | 99 & 100 |
| 318 | Investment of Fund Monies | 101 |
| 319 | Nomination | 101A |
| 320 | Admission of Directors to a Fund | 102 |
| 321 | Ordinary Annual Contributions | 103 |
| 322 | Initial Contributions | 104 |
| 323 | Assigning or Creating a Charge on Beneficial Interest in a Gratuity Fund | 105 |
| 324 | Employer Not to Have Interest in Fund Monies | 106 |
| 325 | Arrangements for Winding Up, etc. of Business | 107 |
| 326 | Arrangements for Winding Up of the Fund | 108 |
| 327 | Application for Approval | 109 |
| 328 | Amendment of Rules, etc. of Fund | 110 |
| 329 | Appeal under Paragraph 9(1) of Part B of Schedule XI in Case of Gratuity Fund | 111 |
| 330 | Limits of Reserve for Unexpired Risks | 6E |
| 331 | Procedure for Approval under Paragraph (1)(z)(i) and (ii) of Schedule XV | 20 & 20A |
| 332 | Electronic Furnishing of Forms, Returns, Statements, Reports, Orders and Certificates | 131 |
| 333 | Electronic Payment of Tax, Interest, Fee and Penalty | 125 |
| Appendix I | Table of Rates of Depreciation (Written Down Value Method) | New Appendix I |
| Appendix II | Table of Rates of Depreciation (Actual Cost Method for Power Generation / Distribution Undertakings) | Appendix IA |
How to Use the Income-tax Rules 2026 Mapping Tool
The mapping table above is designed to help users quickly navigate the revised rule framework introduced under the Income-tax Rules, 2026. Whether you are trying to locate the corresponding rule under the Income-tax Rules 1962, verify a familiar old rule reference, or search by subject matter, the tool provides a simple and practical way to identify equivalent provisions in seconds. Follow the steps below to use the mapping table effectively.
Step 1: Search by New Rule Number (2026)
If you know the new Rule No. (2026), enter it directly in the search box to locate its corresponding rule under the Income-tax Rules, 1962.
Examples:
Rule 15 • Rule 76 • Rule 203
Step 2: Search by Old Rule Reference (1962)
If you are familiar with the old rule numbering, enter the corresponding old rule reference to trace where that provision is placed under the Income-tax Rules, 2026.
Examples:
Rule 3 • Rule 128 • Rule 37BA
Step 3: Search by Rule Heading / Subject
You may also search using keywords from the rule heading / subject to quickly locate relevant provisions without knowing the exact rule number.
Examples:
Valuation of Perquisites • Foreign Tax Credit • Depreciation • PAN • TDS
Step 4: Use Partial Keywords for Faster Lookup
The search function also works with partial keywords, making it easier to identify provisions when you remember only part of a rule heading or topic.
Examples:
Perquisites • Credit • Salary • Non-resident • Capital Gains
Why This Rule Mapping Tool Is Useful
With the rollout of the Income-tax Rules, 2026, rule numbering and references have changed significantly. While the new framework may become familiar over time, most professionals today still think in terms of the Income-tax Rules, 1962 because years of practice, internal notes, articles, compliance checklists and judicial references are built around the old rule numbers.
This is where a mapping reference becomes genuinely useful.
Suppose you come across an old compliance note referring to Rule 128 (Foreign Tax Credit), Rule 3 (Perquisites) or Rule 37BA (TDS credit). Your immediate question is simple — where does this sit under the Income-tax Rules, 2026? Searching through the full rule book each time is neither practical nor efficient.
This mapping tool helps solve that problem by giving you a quick corresponding rule reference in one searchable table.
It can be especially useful for:
✓ Chartered Accountants and tax professionals updating opinions, articles and client notes
✓ Finance and compliance teams revising internal SOPs, manuals and compliance trackers
✓ Students and researchers comparing old and new rule structures for study and reference
✓ Taxpayers and businesses trying to understand references made in older guidance material
In short, it saves time, avoids confusion and makes the shift from the Income-tax Rules, 1962 to the Income-tax Rules, 2026 much easier in day-to-day work.
Frequently Asked Questions (FAQs)
Disclaimer
Prepared as a quick reference tool. Please verify notified provisions and official publications before relying on any rule reference for compliance or legal interpretation.