IT Rules 1962 → IT Rules 2026
Rule 44G → 121
Rule 44G under the 1961-Act regime corresponds to Rule 121 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 44G Application seeking to give effect to the terms of any agreement under clause (h) of sub-section (2) of section 295 and the procedure for giving effect to the decision under the Agreement | 121 Application seeking to give effect to terms of any agreement under section 533(2)(p) and procedure for giving effect to decision under agreement |
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.