IT Rules 1962 → IT Rules 2026

Rule 44E → 200

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Rule 44E under the 1961-Act regime corresponds to Rule 200 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
44E Application for obtaining an advance ruling	200 Application for obtaining an advance ruling under section 383

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.

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