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IT Rules 1962IT Rules 2026

Rule 119AA133

Rule 119AA under the 1961-Act regime corresponds to Rule 133 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
119AA
Modes of payment for the purpose of section 269SU
133
Modes of payment for the purpose of section 187

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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