IT Rules 1962 → IT Rules 2026

Rule 114AAB → 157

Name: Harun Raaj & Associates
Address: Visakhapatnam, Andhra Pradesh, 530003, IN
Telephone: +919300897008
Price range: ₹₹

Rule 114AAB under the 1961-Act regime corresponds to Rule 157 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
114AAB Class or classes of person to whom provisions of section 139A shall not apply	157 Persons exempt from obtaining Permanent Account Number under section 262

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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