IT Rules 1962 → IT Rules 2026
Rule 26A → 204
Rule 26A under the 1961-Act regime corresponds to Rule 204 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 26A Furnishing of particulars of income under the head "Salaries" | 204 Furnishing of particulars for deduction of tax at source from income under head “Salaries” |
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.