IT Rules 1962 → IT Rules 2026
Rule 21AB → 75
Rule 21AB under the 1961-Act regime corresponds to Rule 75 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 21AB Certificate for claiming relief under an agreement referred to in sections 90 and 90A | 75 Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2) |
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.