IT Rules 1962 → IT Rules 2026
Rule 10P → 114
Rule 10P under the 1961-Act regime corresponds to Rule 114 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 10P Compliance Audit of the agreement | 114 Compliance audit of agreement |
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.