IT Rules 1962 → IT Rules 2026

Rule 40G → 230

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Rule 40G under the 1961-Act regime corresponds to Rule 230 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
40G Refund claim under section 239A	230 Refund claim under section 434

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.

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