IT Rules 1962 → IT Rules 2026

Rule 11UAE → 53

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Rule 11UAE under the 1961-Act regime corresponds to Rule 53 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
11UAE Computation of Fair Market Value of Capital Assets for the purposes of section 50B of the Income-tax Act	53 Computation of fair market value of capital assets for purposes of section 77

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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