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IT Rules 1962IT Rules 2026

Rule 10RA117

Rule 10RA under the 1961-Act regime corresponds to Rule 117 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
10RA
Procedure for giving effect to rollback provision of an Agreement
117
Procedure for giving effect to rollback provision of an Agreement

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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