IT Rules 1962 → IT Rules 2026
Rule 114DA → 234
Rule 114DA under the 1961-Act regime corresponds to Rule 234 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 114DA Furnishing of Annual Statement by a non-resident having Liaison Office in India | 234 Furnishing of annual statement by a non-resident having office in India |
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.