IT Rules 1962 → IT Rules 2026
Rule 21AA → 73
Rule 21AA under the 1961-Act regime corresponds to Rule 73 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 21AA Furnishing of particulars for claiming relief under section 89 | 73 Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc. |
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.