IT Rules 1962 → IT Rules 2026
Rule 47 → 193
Rule 47 under the 1961-Act regime corresponds to Rule 193 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 47 Form of appeal and memorandum of cross-objections to Appellate Tribunal | 193 Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362 |
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.