IT Rules 1962 → IT Rules 2026
Rule 19AC → 70
Rule 19AC under the 1961-Act regime corresponds to Rule 70 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 19AC Form of certificate to be furnished under sub-section (3) of section 80QQB | 70 Form of certificate to be furnished under section 151(5) |
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.