IT Rules 1962 → IT Rules 2026

Rule 114H → 240

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Rule 114H under the 1961-Act regime corresponds to Rule 240 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
114H Due diligence requirement	240 Due diligence requirement

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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