IT Rules 1962 → IT Rules 2026

Rule 44DAA → 196

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Address: Visakhapatnam, Andhra Pradesh, 530003, IN
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Price range: ₹₹

Rule 44DAA under the 1961-Act regime corresponds to Rule 196 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
44DAA Constitution of Dispute Resolution Committee	196 Constitution of Dispute Resolution Committee under section 379

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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