IT Rules 1962 → IT Rules 2026
Rule 11UACA → 59
Rule 11UACA under the 1961-Act regime corresponds to Rule 59 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 11UACA Computation of income chargeable to tax under clause (xiii) of sub-section (2) of section 56 | 59 Computation of income chargeable to tax under section 92(2)(l) |
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.