IT Rules 1962 → IT Rules 2026
Rule 16DD → 67
Rule 16DD under the 1961-Act regime corresponds to Rule 67 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 16DD Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A | 67 Form of particulars to be furnished along with return of income for claiming deduction under section 144 |
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.