IT Rules 1962 → IT Rules 2026

Rule 10AB → 78

Name: Harun Raaj & Associates
Address: Visakhapatnam, Andhra Pradesh, 530003, IN
Telephone: +919300897008
Price range: ₹₹

Rule 10AB under the 1961-Act regime corresponds to Rule 78 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
10AB Other method of determination of arm length price	78 Other method for determination of arm’s length price

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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