IT Rules 1962 → IT Rules 2026
Rule 21AI → 139
Rule 21AI under the 1961-Act regime corresponds to Rule 139 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 21AI Computation of exempt income of specified fund for the purposes of clause (4D) of section 10 | 139 Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act |
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.