IT Rules 1962 → IT Rules 2026
Rule 5AC → 290
Rule 5AC under the 1961-Act regime corresponds to Rule 290 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 5AC Report of audit of accounts to be furnished under section 33AB(2) | 290 Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account |
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.