IT Rules 1962 → IT Rules 2026
Rule 5G → 134
Rule 5G under the 1961-Act regime corresponds to Rule 134 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 5G Option form for taxation of income from patent under section 115BBF | 134 Exercise of option for taxation of royalty income from patent under section 194(1) [Table: Sl. No. 2] |
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.