IT Rules 1962 → IT Rules 2026

Rule 106 → 324

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Rule 106 under the 1961-Act regime corresponds to Rule 324 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
106 Employer not to have interest in fund moneys	324 Employer not to have interest in fund moneys

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.

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