IT Rules 1962 → IT Rules 2026
Rule 19AD → 71
Rule 19AD under the 1961-Act regime corresponds to Rule 71 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 19AD Prescribed authority for purposes of sub-section (2) of section 80RRB and form of certificate to be furnished under sub-section (2) of section 80RRB | 71 Prescribed authority and form of certificate to be furnished under section 152(5) |
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.