IT Rules 1962 → IT Rules 2026

Rule 10H → 105

Rule 10H under the 1961-Act regime corresponds to Rule 105 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

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.