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IT Rules 1962IT Rules 2026

Rule 62264

Rule 62 under the 1961-Act regime corresponds to Rule 264 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
62
Proceedings before Inquiry Officer
264
Proceedings before 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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