IT Rules 1962 → IT Rules 2026

Rule 11UE → 13

Name: Harun Raaj & Associates
Address: Visakhapatnam, Andhra Pradesh, 530003, IN
Telephone: +919300897008
Price range: ₹₹

Rule 11UE under the 1961-Act regime corresponds to Rule 13 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
11UE Specified conditions under Explanation to fifth and sixth provisos to Explanation 5 to clause (i) of sub-section (1) of section 9	13 Threshold for purposes of significant economic presence

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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