IT Rules 1962 → IT Rules 2026
Rule 44F → 201
Rule 44F under the 1961-Act regime corresponds to Rule 201 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 44F Certification of copies of the advance rulings pronounced by the Board | 201 Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8) |
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.