IT Rules 1962 → IT Rules 2026
Rule 105 → 323
Rule 105 under the 1961-Act regime corresponds to Rule 323 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 105 Penalty if employee assigns or charges interest in fund | 323 Assigning or creating a charge on beneficial interest in a gratuity 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.