IT Rules 1962 → IT Rules 2026
Rule 13 → 149 + 150
Rule 13 under the 1961-Act regime corresponds to Rule 149 + 150 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 13 Procedure to requisition services under sub-section (2) and to make a reference under sub-section (9D) of section 132 | 149 Procedure to requisition services under section 247(5) and to make a reference under section 247(9) |
| 150 Valuation under section 247(9) |
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.