IT Rules 1962 → IT Rules 2026
Rule 40BA → 138
Rule 40BA under the 1961-Act regime corresponds to Rule 138 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 40BA Special provisions for payment of tax by certain persons other than a company | 138 Form of report for computation of adjusted total income by certain persons other than a company |
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.