IT Rules 1962 → IT Rules 2026
Rule 16 → 195
Rule 16 under the 1961-Act regime corresponds to Rule 195 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 16 Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court | 195 Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court |
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.