IT Rules 1962 → IT Rules 2026
Rule 114BB → 161
Rule 114BB under the 1961-Act regime corresponds to Rule 161 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 114BB Transactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section 139A | 161 Transactions for purposes of section 262(9)(a) |
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.