OLD VS NEW · 1962 → 2026 · 333 RULES

Income-tax Rules 2026 Mapping – Old vs New Rules (1962 → 2026)

Find the corresponding Income-tax Rules, 1962 for every rule of the Income-tax Rules 2026. Search by new rule number, old rule or subject. Rule 3 (perquisites) is now Rule 15 and Rule 37BA (TDS credit) is now Rule 203.

Prepared by CA M.S. Roy · 333 rules · notified 20 March 2026 · in force from 1 April 2026

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Income-tax Rules 2026 mapping – search
2026 RuleRule heading1962 Rule
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How to Find the Corresponding 1962 Rule for Any New Rule

The Income-tax Rules 2026 mapping tool has one search box that checks every column. Type a new rule number, an old rule under the Income-tax Rules, 1962, or a few words from the subject.

  • 1
    Search by new rule numberReading a 2026 rule? Type it, e.g. Rule 15, Rule 76, Rule 203.
  • 2
    Search by old rule (1962)Know the old number? Type it, e.g. 3, 128, 37BA, to see where it moved.
  • 3
    Search by subject or part of a wordNot sure of any number? Try perquisites, foreign tax credit, PAN or just credit.
Rule mapping table

Income-tax Rules 2026 vs 1962 Rule Mapping Table

Every rule of the Income-tax Rules 2026 with its heading and the corresponding rule under the Income-tax Rules, 1962. Type any new rule, old rule or subject in the search box below, or pick a topic to filter old vs new income tax rules instantly.

Search old vs new rules ↓
2026 Rule No.New rule number under the Income-tax Rules 2026
Rule HeadingSubject of the rule – search any word from it
Corresponding 1962 RuleOld rule(s); “–” means no direct equivalent
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Income-tax Rules 2026 vs 1962 – Old vs New Rule Mapping

Income-tax Rules 2026 mapping with the corresponding rules of 1962. Rule 3 = 15, 37BA = 203, 114 = 158, 128 = 76.
Income Tax 2026 Rule No.Rule HeadingCorresponding Rule under Income-tax Rules, 1962
1Short title and commencement1
2Definitions2
3Arrangements for declaration and payment of dividends within India27
4Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange u/s 2(92)6DDA
5Procedure for notification of a recognised stock exchange for the purposes of section 2(92)6DDB
6Method of determination of period of holding of capital assets in certain cases8AA
7Procedure for notification of zero coupon bond8B
8Computation of period of stay in India for an Indian citizen being a member of the crew of a foreign bound ship126
9Determination of income in case of non-residents10
10Definition of terms for rules 11 and 1211UB
11Fair market value of assets in certain cases11UB
12Determination of income attributable to assets in India11UC
13Threshold for purposes of significant economic presence11UD
14Method for determining amount of expenditure in relation to income not includible in total income8D
15Valuation of perquisites3
16Annual accretion referred to in section 17(1)(i)3B
17Salary income for purposes of section 17(1)(c)(ii)3C
18Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by Chief Commissioner3A
19Gross total income for purposes of section 17(3)(b)3D
20Procedure for purposes of section 19 [Table: Sl. No. 12] relating to voluntary retirement or voluntary separation2BA
21Unrealised rent4
22Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt6ABA
23Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d)8C
24Notification of infrastructure facility for the purposes of section 32(e)6ABAA
25Depreciation5
26Cases 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 486DD
27Form of statement to be furnished regarding certain preliminary expenses eligible for deduction u/s 446ABBB
28Form of audit report for claiming deduction for certain preliminary expenses u/s 44 and expenditure for prospecting certain minerals u/s 516AB
29Prescribed authority and process of approval for expenditure on scientific research u/s 45(1)(a)(ii) & (2)6
30Prescribed authority and process of approval for expenditure on scientific research u/s 45(3)(c)6
31Furnishing of statement of particulars in respect of donation and certificate to donor u/s 45(4)(a)18AB
32Procedure, 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 association5C
33Conditions 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
34Conditions 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
35Approval Process for Company Expenditure on Scientific Research u/s 45(3)(b)5F
36Procedure for Notification of Affordable Housing / Semiconductor Manufacturing Project11-OA, 11-OB
37Procedure for Approval of Agricultural Extension Project u/s 47(1)(a)6AAD
38Conditions for Notification of Agricultural Extension Project u/s 47(1)(a)6AAE
39Procedure for Approval of Skill Development Project u/s 47(1)(b)6AAF
40Conditions for Notification of Skill Development Project u/s 47(1)(b)6AAG
41Expenditure for Obtaining Right to Use Spectrum for Telecommunication Services6A
42Special Provision for Interest on Bad and Doubtful Debt of Specified Financial Institution6EA
43Audit Report Form for Royalty and Fee for Technical Services u/s 59(4)6GA
44Conditions for Non-Resident Engaged in Cruise Ship Business u/s 61(2)6GB
45Conditions to be Fulfilled by a Resident Company for Purposes of Section 61(2)-
46Maintenance of Books of Account u/s 626F
47Audit Report of Accounts to be Furnished u/s 636G
48Other Electronic Modes of Payment6ABBA
49Computation of Capital Gains for Purposes of Section 67(5)8AD
50Attribution of Income Taxable u/s 67(10) to Capital Assets Remaining with Specified Entity u/s 728AB
51Other Conditions to be Fulfilled by the Original Fund21AL
52Rate of Exchange for Foreign Currency Conversion / Reconversion for Capital Gains u/s 72115A
53Computation of Fair Market Value of Capital Assets for Section 77111AE
54Accountant’s Report in Respect of Slump Sale6H
55Conditions for Reference to Valuation Officer u/s 91(1)(b)111AA
56Meaning of Expressions Used in Determination of Fair Market Value11U
57Determination of Fair Market Value11UA & 11UAA
58Prescribed Class of Persons for Purpose of Section 92(3)(i) and Section 7911UAC & 11UAD
59Computation of Income Chargeable to Tax u/s 92(2)(f)11UACA
60Conditions for Carry Forward or Set-off of Accumulated Loss and Unabsorbed Depreciation in Case of Amalgamation9C
61Certificate of Medical Authority for Autism, Cerebral Palsy and Multiple Disabilities Deduction u/s 127 and 15411A
62Issuance of Prescription for Certain Diseases and Ailments for Deduction u/s 12811DD
63Prescribed Authority for Approval of University / Educational Institution of National Eminence for Section 13318AAA
64Procedure for Specifying Association or Institution for Notification u/s 133(1)(a)(xxiv)18AAAAA
65Conditions for Claim of Deduction u/s 13411B
66Audit Report for Claiming Deduction u/s 46 / 138 / 139 / 140 / 141 / 142 / 143 / 14418BBB
67Particulars to be Furnished Along with Return of Income for Claiming Deduction u/s 14416DD
68Furnishing of Report u/s 14619AB
69Accountant’s Report to be Furnished u/s 147(4)(a)19AE
70Certificate to be Furnished u/s 151(5)19AC
71Prescribed Authority and Certificate Format u/s 152(5)19AD
72Prescribed Authority and Certificate Format u/s 151(6) and Section 152(6)29A
73Relief u/s 157(1) for Salary Paid in Arrears or in Advance, Gratuity, etc.21A & 21AA
74Taxation of Income from Retirement Benefit Account Maintained in a Notified Country21AAA
75Documents and Information Required for Claiming Double Taxation Relief u/s 159(1) and (2)21AB
76Foreign Tax Credit128
77Meaning of Expressions Used in Determination of Arm's Length Price10A
78Other Method for Determination of Arm's Length Price10AB
79Determination of Arm's Length Price u/s 16510B
80Most Appropriate Method10C
81Determination of Arm's Length Price in Certain Cases10CA
82Option for Determination of Arm's Length Price for Multiple Years in a Single Proceeding-
83Time Period for Repatriation of Excess Money and Computation of Interest Income u/s 170(4) pursuant to Secondary Adjustments10CB
84Information and Documents to be Kept and Maintained u/s 171(1)10D
85Accountant’s Report to be Furnished u/s 17210E
86Definitions for Safe Harbour Rules for International Transactions10TA to 10TG
87Eligible Assessee for Safe Harbour Rules for International Transactions10TA to 10TG
88Eligible International Transactions for Safe Harbour Rules10TA to 10TG
89Safe Harbour for Eligible International Transactions10TA to 10TG
90Procedure Relating to Transactions Other Than Provision of Information Technology Services10TA to 10TG
91Procedure Relating to Transactions for Provision of Information Technology Services10TA to 10TG
92Safe Harbour Rules for International Transactions Not to Apply in Certain Cases10TA to 10TG
93Mutual Agreement Procedure Not to Apply Where Safe Harbour for International Transactions is Accepted10TA to 10TG
94Definitions for Safe Harbour Rules for Specified Domestic Transactions10TH to 10THD
95Eligible Assessee for Safe Harbour Rules for Specified Domestic Transactions10TH to 10THD
96Eligible Specified Domestic Transaction for Safe Harbour Rules10TH to 10THD
97Safe Harbour for Eligible Specified Domestic Transaction10TH to 10THD
98Procedure Governing Safe Harbour Rules for Specified Domestic Transactions10TH to 10THD
99Definitions for Safe Harbour Rules for Income Attribution in Case of Income from Business and Profession10TI to 10TIC
100Safe Harbour for Income Attribution in Case of Income from Business and Profession10TI to 10TIC
101Procedure Governing Safe Harbour Rules for Income Attribution in Case of Income from Business and Profession10TI to 10TIC
102Mutual Agreement Procedure Not to Apply Where Safe Harbour for Income Attribution is Exercised10TI to 10TIC
103Meaning of Expressions Used in Matters Relating to Advance Pricing Agreement10F
104Persons Eligible to Apply10G
105Pre-filing Consultation10H
106Application for Advance Pricing Agreement10-I
107Withdrawal of Application for Agreement10J
108Preliminary Processing of Application10K
109Procedure for Advance Pricing Agreement10L
110Terms of the Agreement10M
111Rollback of Agreement10MA
112Amendments to Application10N
113Furnishing of Annual Compliance Report10-O
114Compliance Audit of Agreement10P
115Revision of an Agreement10Q
116Cancellation of an Agreement10R
117Procedure for Giving Effect to Rollback Provision of an Agreement10RA
118Relief in Tax Payable Due to Operation of Section 206(1)(i)10RB
119Renewing an Agreement10S
120Miscellaneous Provisions Relating to Agreement10T
121Application Seeking Effect to Terms of Agreement u/s 533(2)(p) and Procedure for Giving Effect to Decision under Agreement44G
122Procedure for Dealing with Requests for Bilateral or Multilateral Advance Pricing Agreements44GA
123Maintenance and Furnishing of Information and Documents by Constituent Entity of an International Group u/s 17110DA
124Furnishing of Report in Respect of an International Group u/s 51110DB
125Furnishing of Authorisation and Maintenance of Documents, etc. for Purposes of Section 17621AC
126Conditions and Activities for Finance Company Located in an International Financial Services Centre u/s 17721ACA
127Determination of Consequences of Impermissible Avoidance Arrangement10UA
128Chapter XI Relating to General Anti-Avoidance Rule Not to Apply in Certain Cases10U
129Notice and Forms for Reference u/s 27410UB
130Time Limits10UC
131Procedure Before Approving Panel10UE
132Remuneration10UF
133Modes of Payment for the Purpose of Section 187119AA
134Exercise of Option for Taxation of Royalty Income from Patent u/s 194(1)5G
135Calculation of Net Winnings from Online Games for Purpose of Section 194(1)133
136Exercise or Withdrawal of Option for New Tax Regime21AD to 21AHA
137Report for Computation of Book Profit of Companies40B
138Report for Computation of Adjusted Total Income by Certain Persons Other Than a Company40BA
139Computation of Exempt Income of Specified Fund Attributable to Units Held by Non-Residents under Schedule VI21AI
140Determination of Income of a Specified Fund Attributable to Units Held by Non-Residents u/s 210(2)21AJ
141Computation of Exempt Income of Specified Fund Attributable to Investment Division of an Offshore Banking Unit under Schedule VI21AJA
142Conditions to be Fulfilled by Investment Division of an Offshore Banking Unit under Schedule VI21AJA
143Determination of Income of a Specified Fund Attributable to Investment Division of an Offshore Banking Unit u/s 210(3)21AJAA
144Other Conditions Required to be Fulfilled by a Specified Fund under Schedule VI21AIA
145Statements u/s 221(4), 222(2), 223(5) and 224(9)12C, 12CA, 12CB, 12CC
146Rules Relating to Application for Exercising the Option for Tonnage Tax Scheme and Other Matters Relating to It11P to 11T
147Publication and Circulation of Orders of Board u/s 239(3)(a)111B
148Search and Seizure u/s 247112
149Procedure to Requisition Services u/s 247(5) and Make Reference u/s 247(9)13
150Valuation u/s 247(9)13A
151Requisition of Books of Account, etc. u/s 248112D
152Release of Remaining Assets u/s 250112C
153Distress and Sale-
154Form of Information u/s 254(1)112E
155Disclosure of Information Related to Assessees u/s 258(2)113
156Prescribed Income-tax Authority u/s 25912D
157Persons Exempt from Obtaining PAN u/s 262114AAB
158Application for Allotment of PAN114
159Transactions 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
160Time and Manner for Furnishing Statement of Particulars under Rule 159 (Form No. 97)114D
161Transactions for Purposes of Section 262(9)(a)114BB
162When PAN Becomes Inoperative u/s 262(6)114AAA
163Conditions for Furnishing Return of Income by Persons Other Than Company or Firm u/s 263(1)(a)(x)12AB
164Forms, Eligibility and Verification in Respect of Return of Income12
165Furnishing of Updated Return of Income u/s 263(6) Read with Sub-section (2)12AC
166Conditions for Treating a Return as Defective u/s 263(7)Section 139(9) of the Income-tax Act, 1961
167Form of Appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) u/s 35845
168Prescribed Person for Verification of Return for Purposes of Section 26512AA
169Form of Verification for Furnishing Information u/s 268(1)(c)14
170Prescribed Income-tax Authority u/s 268(3) for Issue of Notice under Sub-section (1)12F
171Forms for Report of Audit or Inventory Valuation u/s 268(5)14A
172Procedure for Determining Expenses for Audit or Inventory Valuation14B
173Jurisdiction of Valuation Officers under Section 269 Read with Section 2(110)-
174Day and Time for Inspection by Valuation Officers under Section 269(3)-
175Prescribed Authority for Issue of Notice u/s 270(8)12E
176Procedure for Faceless Assessment, Reassessment or Recomputation u/s 273(1)Section 144B of the Income-tax Act, 1961
177Modified Return of Income in Respect of Business Reorganisation u/s 31412AD
178Application u/s 288(1) Regarding Credit of Tax Deduction at Source134
179Notice of Demand u/s 28915
180Return of Income in Respect of Block Assessment u/s 294(1)12AE
181Common Application for Registration of Non-profit Organisation or for Approval for Deduction u/s 133(1)(b)(ii)11AA, 17A
182Manner of Computation of Gains of Commercial Activities under Sections 335(e), 344, 345 and 346-
183Manner of Computation of Portion of Income Applied by a Registered Non-profit Organisation, Directly or Indirectly, for Benefit of Related PersonSection 13(2) of the Income-tax Act, 1961
184Exercise of Option by a Registered Non-profit Organisation u/s 341(7) for Deemed Application u/s 341(5)17
185Furnishing of Statement by Registered Non-profit Organisation u/s 342(1) for Accumulating or Setting Apart Income17
186Application u/s 342(5) for Change of Purpose for Which Income Has Been Accumulated or Set ApartSection 11(3A) of the Income-tax Act, 1961
187Books of Account and Other Documents to be Kept and Maintained by a Registered Non-profit Organisation17AA
188Report of Audit in Case of Registered Non-profit Organisations u/s 34817B
189Method of Valuation for Computing Fair Market Value of Assets and Liabilities u/s 352(2) for Accreted Income17CB
190Furnishing of Statement of Particulars in Respect of Donation and Certificate to Donor u/s 354(1)18AB
191Mode of Service of Any Order Referred to in Section 358(3)(b)46
192Production of Additional Evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) u/s 533(2)(q)46A
193Form of Appeal and Memorandum of Cross-objections to Appellate Tribunal u/s 36247
194Declaration u/s 37515A
195Application to Defer Filing of Appeal before Appellate Tribunal or Jurisdictional High Court u/s 37616
196Constitution of Dispute Resolution Committee u/s 37944DAA
197Application for Resolution of Dispute before the Dispute Resolution Committee u/s 37944DAB
198Power to Reduce or Waive Penalty Imposable or Grant Immunity from Prosecution or Both u/s 37944DAC
199Definitions44DAD
200Application for Obtaining an Advance Ruling u/s 38344E
201Certification of Copies of Advance Rulings Pronounced by Board for Advance Rulings u/s 384(8)44F
202Form and Manner of Filing Appeal to High Court on Ruling Pronounced or Order Passed by Board for Advance Rulings u/s 389(1)44FA
203Credit for Tax Deducted or Collected at Source37BA / 37-I
204Particulars for Deduction of Tax at Source from Income under the Head “Salaries”26A & 26B
205Evidence of Claims by Employee u/s 392(5)(b) for Deduction of Tax from Income under the Head “Salaries”26C
206Rate of Exchange for Conversion into Rupees of Income Expressed in Foreign Currency115
207Rate of Exchange for Deduction of Tax at Source on Income Payable in Foreign Currency26
208Declaration and Evidence of Claims by Specified Senior Citizen u/s 393(1)26D
209Application by Payee for Certificate Authorising Receipt of Interest and Other Sums Without Deduction of Tax29B
210Condition 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)-
211Declaration by Person Claiming Receipt of Certain Incomes Without Deduction of Tax u/s 393(6)29C
212Declaration by a Buyer for No Collection of Tax at Source u/s 394(2)37C
213Application for Grant of Certificate for Deduction / Collection of Income-tax at Lower Rate or No Deduction / Collection of Income-tax28, 28AA, 28AB, 29, 37G, 37H
214Application 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 Recipients29BA
215Certificate of Tax Deducted or Collected at Source to be Furnished u/s 395(4)31 & 37D
216Application for Allotment of Tax Deduction and Collection Account Number (TAN)114A
217Conditions u/s 397(2)(c) for Non-application of Deduction of Tax at Higher Rate in Case of Non-residents37BC
218Time and Mode of Payment to Government Account of Tax Deducted / Collected at Source or Tax Paid u/s 392(2)(a)30, 37CA
219Statement of Deduction or Collection of Tax at Source u/s 397(3)(b)31A & 31AA
220Furnishing of Information for Payment to a Non-resident (Not Being a Company) or to a Foreign Company37BB
221Certificate of Accountant u/s 398(2) for Person Responsible for Deduction / Collection of Tax as per Section 394(1)31ACB, 37J
222Notice of Demand u/s 28938
223Estimate of Advance Tax u/s 407(8)39
224Form of Statement u/s 413 or Section 414117B
225Procedure for Recovery of Tax u/s 413 and 475-
226Powers and Functions of Tax Recovery Officer u/s 413117C
227Prescribed Authority for Tax Clearance Certificate u/s 42042
228Forms and Certificates for Purposes of Section 42043
229Production of Certificate u/s 42044
230Refund Claim u/s 43440G
231Application Form u/s 440129
232Service of Notice, Summons, Requisition, Order and Other Communication u/s 501127
233Authentication of Notices and Other Documents127A
234Statement by a Non-resident Having Liaison Office in India114DA
235Information or Documents to be Furnished u/s 506114DB
236Statement by Producers of Cinematograph Films / Persons Engaged in Specified Activity121A
237Statement of Financial Transaction (SFT)114E
238Definitions (for SFT Reporting)114F
239Information to be Maintained and Reported114G
240Due Diligence Requirements114H
241Definitions for Purposes of Rules 242–244-
242Obligation for Reporting Crypto-asset Transactions u/s 509-
243Reporting Requirements for Crypto-asset Transactions u/s 509-
244Due Diligence Procedures for Crypto-asset Reporting u/s 509-
245Annual Information Statement (AIS)114-I
246Application for Registration as Valuer u/s 514-
247Qualification of Registered Valuer for Purposes of Section 514-
248Fee and Submission of Valuation Report u/s 514-
249Removal from Register of Names of Valuers and Restoration-
250Definitions for Purposes of Rules 251 to 26849
251Accountancy Examinations Recognised50
252Educational Qualifications Prescribed51
253Nature of Business Relationship51A
254Appearance by Authorised Representative in Certain Cases51B
255Register of Income-tax Practitioners53
256Application for Registration54
257Certificate of Registration55
258Cancellation of Certificate56
259Cancellation of Certificate Obtained by Misrepresentation57
260Removal of Name of Authorised Income-tax Practitioner Who is Insolvent or on Whom Penalty Has Been Imposed58
261Prescribed Authority to Order an Inquiry59
262Charge-sheet60
263Inquiry Officer61
264Proceedings before Inquiry Officer62
265Order of the Prescribed Authority63
266Procedure if No Inquiry Officer Appointed64
267Change of Inquiry Officer65
268Powers of Prescribed Authority and Inquiry Officer66
269Procedure for Calculation of Interest u/s 533(2)(u)119A
270Determination of Income Partly from Agricultural and Partly from Business Activities7
271Income from Manufacture of Rubber, Coffee and Tea7A, 7B & 8
272Deduction in Respect of Expenditure on Production of Feature Films9A
273Deduction in Respect of Expenditure on Acquisition of Distribution Rights of Feature Films9B
274Procedure for Investment Fund for Availing Benefit u/s 9(12) Read with Schedule I10V
275Approval of Investment Fund at its Option for Purposes of Section 9(12)10VA
276Statement to be Furnished by Eligible Investment Fund u/s 9(12) Read with Schedule I10VB
277Calculation of Taxable Interest Relating to Contribution in a Provident Fund / Recognised Provident Fund Exceeding Specified Limit9D
278Conditions for Purposes of Schedule III2B
279Limits for Purposes of Schedule III2A
280Allowances for Purposes of Schedule III2BB
281Circumstances and Conditions for Purposes of Schedule III2BBA
282Notification of Pension Fund and Other Conditions to be Satisfied by the Pension Fund2DB
283Computation of Minimum Investment and Exempt Income for Purposes of Schedule V2DCA
284Conditions for Purposes of Schedule VI21AK
285Computation of Exempt Income in Nature of Capital Gains in Connection with Relocation of Original Fund, etc.2DD
286Requirements for Approval of Fund for Welfare of Employees and Their Dependants under Schedule VII16C
287Percentage of Government Grant for University / Hospital / Other Institution under Schedule VII2BBB
288Procedure for Setting up an Infrastructure Debt Fund for Exemption under Schedule VII2F
289Rules for Functioning of an Electoral Trust17CA
290Audit Report for Deduction under Schedule IX Read with Section 48 (Tea / Coffee / Rubber Development Account)5AC
291Audit Report for Deduction under Schedule X Read with Section 49 (Site Restoration Fund)5AD
292Investment of Fund Monies67
293Nomination67A
294Accounts74
295Assigning or Creating a Charge on Beneficial Interest in a Recognised Provident Fund76
296Application for Recognition77
297Order of Recognition78
298Withdrawal of Recognition79
299Exemption from Tax Where Recognition is Withdrawn80
300Appeal under Paragraph 13(1) of Part A of Schedule XI81
301Definitions for Purposes of Rules 302 to 31582
302Conditions Regarding Trust and Trustees83 & 84
303Investment of Fund Monies85
304Admission of Directors to a Fund86
305Ordinary Annual Contributions87
306Initial Contributions88
307Scheme of Insurance or Annuity89
308Commutation of Annuity90
309Beneficiary Not to Have Interest in Insurance and Employer Not to Have Interest in Monies of Fund91
310Penalty Where Employee Assigns or Charges Interest in Fund92
311Arrangements on Winding Up, etc. of Business93
312Arrangements on Winding Up, etc. of Fund94
313Application of Approval95
314Amendment of Rules, etc. of Fund96
315Appeal under Paragraph 9(1) of Part B of Schedule XI in Case of Superannuation Fund97
316Definitions for Purposes of Rules 317 to 32998
317Conditions Regarding Trust and Trustees99 & 100
318Investment of Fund Monies101
319Nomination101A
320Admission of Directors to a Fund102
321Ordinary Annual Contributions103
322Initial Contributions104
323Assigning or Creating a Charge on Beneficial Interest in a Gratuity Fund105
324Employer Not to Have Interest in Fund Monies106
325Arrangements for Winding Up, etc. of Business107
326Arrangements for Winding Up of the Fund108
327Application for Approval109
328Amendment of Rules, etc. of Fund110
329Appeal under Paragraph 9(1) of Part B of Schedule XI in Case of Gratuity Fund111
330Limits of Reserve for Unexpired Risks6E
331Procedure for Approval under Paragraph (1)(z)(i) and (ii) of Schedule XV20 & 20A
332Electronic Furnishing of Forms, Returns, Statements, Reports, Orders and Certificates131
333Electronic Payment of Tax, Interest, Fee and Penalty125
Appendix ITable of Rates of Depreciation (Written Down Value Method)New Appendix I
Appendix IITable of Rates of Depreciation (Actual Cost Method for Power Generation / Distribution Undertakings)Appendix IA

Download Income-tax Rules 2026 Mapping (Excel)

All 333 rules of the Income-tax Rules 2026 with their corresponding 1962 rules. Filter by rule number or heading and use it offline for TDS returns, audits and notice replies.

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Income-tax Rules 2026 vs 1962 – old vs new income tax rules compared
1 April 2026Income-tax Rules 2026
in force
Rules 1962 vs 2026 · in numbers

What Changed from Income-tax Rules 1962 to Income-tax Rules 2026

The Income-tax Rules 2026 replace the 1962 Rules to match the new Income-tax Act, 2025. Rules were merged, renumbered and rewritten, and forms were consolidated. That is why an Income-tax Rules 2026 mapping is now the quickest way to find the corresponding rules of 1962.

  • Rules
    511333
    −35%
  • Forms
    399190
    −52%
  • Notified
    20 Mar 2026
    by CBDT
  • Applies from
    Tax year 2026-27
    income from 1 April 2026
  • Rules follow the new Act. Numbering tracks the order of the Income-tax Act, 2025, so familiar rules now sit far apart, e.g. Rule 3 is now Rule 15 and 37BA is Rule 203.
  • Related rules merged. Several old rules now sit in one new rule, which is why some rows in the old vs new income tax rules table show more than one 1962 rule.
  • 1962 Rules still matter. For FY 2025-26 and earlier years, the corresponding rules of 1962 continue to apply.

Rule and form counts as reported at notification of the Income-tax Rules 2026.

Rules by topic

Income-tax Rules 2026 by Topic – Key Rules at a Glance

Browse the Income-tax Rules 2026 mapping by subject. Pick a topic to see its key new rules and the corresponding rules of 1962, then tap Show to open that rule in the mapping table.

Salary & perquisites

Valuation of perquisites and Schedule III limits and allowances.

  • 2026Rule 15Valuation of perquisitesEarlier Rule 3 (1962)Show →
  • 2026Rule 279Limits for purposes of Schedule IIIEarlier Rule 2A (1962)Show →
  • 2026Rule 280Allowances for purposes of Schedule IIIEarlier Rule 2BB (1962)Show →
Act → Rules → Forms

How Income-tax Rules 2026 Connect to the Act and Forms

Every compliance task runs on three layers: a section of the Income-tax Act, 2025, a rule that sets the procedure, and a form to file. This Income-tax Rules 2026 mapping shows the full chain, with the corresponding rules of 1962 and old form numbers, for common tasks.

Act section→Rule (tap to search)→Form
  • TDS certificate on salary
    Act 2025Sec. 392 / 395TDS on salary & certificate
    Forms 2026Form 130Salary TDS certificate · was 16
  • Quarterly TDS / TCS returns
    Act 2025Sec. 397(3)(b)Statement of deduction / collection
    Forms 2026Form 138 · 140 · 144Salary · non-salary · non-resident · was 24Q · 26Q · 27Q
  • PAN application
    Act 2025Sec. 262Permanent Account Number
    Forms 2026Form 93 · 94Individuals / entities · was 49A
  • SFT reporting
    Act 2025Sec. 508(1)Statement of financial transactions
    Forms 2026Form 165Annual SFT statement · was 61A
  • Foreign tax credit
    Act 2025Sec. 159 – 160Relief for foreign tax / DTAA
    Forms 2026Form 44Foreign income & FTC statement · was 67
  • Advance ruling
    Act 2025Sec. 383Advance rulings
    Forms 2026Form 120One merged form · was 34C – 34EA
Income Tax Act 2025 section mapping → Income-tax Forms 2026 mapping →

TCS return is Form 143 (was 27EQ). Rule numbers from our Rules mapping table; form numbers from our Forms mapping table. Check the notified text before filing.

FAQs

Income-tax Rules 2026 Mapping – FAQs

Quick answers on old vs new income tax rules: where familiar 1962 rules moved, how many rules the new framework has, and how to use this Income-tax Rules 2026 mapping tool.

Rule numbers · old vs new
Q1What is the new rule for valuation of perquisites (old Rule 3)?

Valuation of perquisites, earlier Rule 3 of the Income-tax Rules, 1962, is now Rule 15 of the Income-tax Rules 2026.

Q2Which rule replaces Rule 37BA for TDS credit?

Credit for tax deducted or collected at source, earlier Rule 37BA, is now Rule 203 of the Income-tax Rules 2026.

Q3What are the new rules for TDS deposit, certificates and returns?

TDS / TCS deposit (earlier Rule 30) is now Rule 218, TDS / TCS certificates (earlier Rule 31) are Rule 215, and quarterly TDS / TCS statements (earlier Rule 31A) are Rule 219.

Q4What is the new rule for PAN application (old Rule 114)?

Application for allotment of PAN, earlier Rule 114, is now Rule 158. Transactions where PAN must be quoted, earlier Rule 114B, are now Rule 159.

Q5What is the new rule for foreign tax credit (old Rule 128)?

Foreign tax credit, earlier Rule 128, is now Rule 76 of the Income-tax Rules 2026. The related statement, earlier Form 67, is now Form 44 – see our Income-tax Forms 2026 mapping.

About the Rules 2026 & this tool
Q6How many rules are in the Income-tax Rules 2026?

The Income-tax Rules 2026 have 333 rules, compared with about 511 rules in the Income-tax Rules, 1962. The number of forms fell from 399 to 190.

Q7When were the Income-tax Rules 2026 notified and from when do they apply?

The CBDT notified the Income-tax Rules 2026 on 20 March 2026. They apply from 1 April 2026, that is, from tax year 2026-27, alongside the Income-tax Act, 2025.

Q8Do the Income-tax Rules 1962 still apply for FY 2025-26?

Yes. Income, returns and proceedings for FY 2025-26 and earlier years continue to be governed by the Income-tax Act, 1961 and the corresponding Income-tax Rules, 1962.

Q9How do I find the corresponding 1962 rule for a new rule?

Type the new rule number, the old rule number or a word from the rule heading in the search box of our Income-tax Rules 2026 mapping tool. The table shows the new rule, its heading and the corresponding rule under the Income-tax Rules, 1962.

Q10Can I download the Income-tax Rules 2026 mapping in Excel?

Yes. The complete Income-tax Rules 2026 vs 1962 mapping is available as a free Excel file in the download section of this page.

CA M.S. RoyChartered Accountant (ICAI) · prepared & reviewed this mapping Last updated

This Income-tax Rules 2026 mapping is based on the Income-tax Rules, 2026 as notified, compared with the Income-tax Rules, 1962 – Income Tax Department.

For reference and education only; not legal advice. Some rules were merged, split or reworded, so a mapped rule may not be identical in scope. Check the notified text before relying on it in a return, audit or reply to a notice.

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  • Income-tax Rules 2026 Rule Mapping Tool showing corresponding rules under Income-tax Rules 1962
  • Finance professional analysing Income-tax Rules 2026 Mapping for quick old and new rule reference
  • Desktop screen displaying Income-tax Rules 2026 Mapping table with corresponding old rule reference