IT Rules 1962 → IT Rules 2026

Rule 10TF → 92

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Rule 10TF under the 1961-Act regime corresponds to Rule 92 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
10TF Safe harbour rules not to apply in certain cases	92 Safe harbour rules for international transactions not to apply in certain cases

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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