IT Rules 1962 → IT Rules 2026

Rule 111AA → 55

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Rule 111AA under the 1961-Act regime corresponds to Rule 55 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
111AA Conditions for reference to Valuation Officers	55 Conditions for reference to Valuation Officers under section 91(1)(b)

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.

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