IT Rules 1962 → IT Rules 2026

Rule 59 → 261

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Rule 59 under the 1961-Act regime corresponds to Rule 261 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
59 Prescribed authority to order an inquiry	261 Prescribed authority to order an inquiry

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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