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IT Rules 1962IT Rules 2026

Rule 103321

Rule 103 under the 1961-Act regime corresponds to Rule 321 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
103
Ordinary annual contributions
321
Ordinary annual contributions

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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