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IT Rules 1962IT Rules 2026

Rule 112C152

Rule 112C under the 1961-Act regime corresponds to Rule 152 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
112C
Release of remaining assets
152
Release of remaining assets under section 250

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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