IT Rules 1962 → IT Rules 2026
Rule 21AC → 125
Rule 21AC under the 1961-Act regime corresponds to Rule 125 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 21AC Furnishing of authorisation and maintenance of documents etc. for the purposes of section 94A | 125 Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176 |
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.