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IT Rules 1962IT Rules 2026

Rule 61263

Rule 61 under the 1961-Act regime corresponds to Rule 263 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
61
Inquiry Officer
263
Inquiry Officer

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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