IT Rules 1962 → IT Rules 2026

Rule 12AD → 177

Name: Harun Raaj & Associates
Address: Visakhapatnam, Andhra Pradesh, 530003, IN
Telephone: +919300897008
Price range: ₹₹

Rule 12AD under the 1961-Act regime corresponds to Rule 177 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
12AD Return of income under section 170A	177 Modified return of income in respect of business reorganisation under section 314

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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