IT Rules 1962 → IT Rules 2026
Rule 10DA → 123
Rule 10DA under the 1961-Act regime corresponds to Rule 123 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 10DA Maintenance and furnishing of information and document by certain person under section 92D | 123 Maintenance and furnishing of information and document by constituent entity of an international group under section 171 |
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.