IT Rules 1962 → IT Rules 2026
Rule 11U → 56
Rule 11U under the 1961-Act regime corresponds to Rule 56 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 11U Meaning of expressions used in determination of fair market value | 56 Meaning of expressions used in determination of fair market value |
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.