IT Rules 1962 → IT Rules 2026
Rule 134 → 178
Rule 134 under the 1961-Act regime corresponds to Rule 178 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 134 Application under sub-section (20) of section 155 regarding credit of tax deduction at source | 178 Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source |
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.