IT Rules 1962 → IT Rules 2026
Rule 10U → 128
Rule 10U under the 1961-Act regime corresponds to Rule 128 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 10U Chapter X-A not to apply in certain cases | 128 Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases |
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.