IT Rules 1962 → IT Rules 2026
Rule 6GA → 43
Rule 6GA under the 1961-Act regime corresponds to Rule 43 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 6GA Form of report of audit to be furnished under sub-section (2) of section 44DA | 43 Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services |
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.