IT Rules 1962 → IT Rules 2026
Rule 44DAC → 198
Rule 44DAC under the 1961-Act regime corresponds to Rule 198 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 44DAC Power to reduce or waive penalty imposable or grant immunity from prosecution or both under the Act | 198 Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379 |
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.