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IT Rules 1962IT Rules 2026

Rule 10K108

Rule 10K under the 1961-Act regime corresponds to Rule 108 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
10K
Preliminary processing of application
108
Preliminary processing of application

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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