IT Rules 1962 → IT Rules 2026
Rule 21AAA → 74
Rule 21AAA under the 1961-Act regime corresponds to Rule 74 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 21AAA Taxation of income from retirement benefit account maintained in a notified country | 74 Taxation of income from retirement benefit account maintained in a notified country |
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.