IT Rules 1962 → IT Rules 2026
Rule 43 → 228
Rule 43 under the 1961-Act regime corresponds to Rule 228 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 43 Forms and certificates for the purpose of sub-sections (1) and (1A) of section 230 | 228 Forms and certificates for the purposes of section 420 |
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.