IT Rules 1962 → IT Rules 2026

Rule 14B → 172

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Rule 14B under the 1961-Act regime corresponds to Rule 172 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
14B Guidelines for the purposes of determining expenses for audit or inventory valuation	172 Procedure for purposes of determining expenses for audit or inventory valuation

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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