IT Rules 1962 → IT Rules 2026
Rule 97 → 315
Rule 97 under the 1961-Act regime corresponds to Rule 315 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 97 Appeal | 315 Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation 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.