IT Rules 1962 → IT Rules 2026
Rule 28AA → 213
Rule 28AA under the 1961-Act regime corresponds to Rule 213 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 28AA Certificate for deduction at lower rates or no deduction of tax from income other than dividends | 213 Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax |
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.