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IT Rules 1962IT Rules 2026

Rule 11UA57

Rule 11UA under the 1961-Act regime corresponds to Rule 57 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
11UA
Determination of fair market value
57
Determination of fair market value

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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