IT Rules 1962 → IT Rules 2026
Rule 10E → 85
Rule 10E under the 1961-Act regime corresponds to Rule 85 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 10E Report from an accountant to be furnished under section 92E | 85 Report from an accountant to be furnished under section 172 |
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.