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IT Rules 1962IT Rules 2026

Rule 112E154

Rule 112E under the 1961-Act regime corresponds to Rule 154 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
112E
Form of information under section 133B(1)
154
Form of information under section 254(1)

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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