IT Rules 1962 → IT Rules 2026
Rule 5AD → 291
Rule 5AD under the 1961-Act regime corresponds to Rule 291 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 5AD Report of audit of accounts to be furnished under section 33ABA(2) | 291 Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund |
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.