IT Rules 1962 → IT Rules 2026
Rule 76 → 295
Rule 76 under the 1961-Act regime corresponds to Rule 295 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 76 Penalty for assigning or creating a charge on beneficial interest | 295 Assigning or creating a charge on beneficial interest in a recognized provident fund |
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.