IT Rules 1962 → IT Rules 2026
Rule 12F → 170
Rule 12F under the 1961-Act regime corresponds to Rule 170 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 12F Prescribed income-tax authority under second proviso to clause (i) of sub-section (1) of section 142 | 170 Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof |
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.