IT Rules 1962 → IT Rules 2026

Rule 82 → 301

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Rule 82 under the 1961-Act regime corresponds to Rule 301 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
82 Definitions	301 Definitions for purposes of rules 302 to 315

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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