IT Rules 1962 → IT Rules 2026
Rule 13A → 150
Rule 13A under the 1961-Act regime corresponds to Rule 150 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 13A Valuation under sub-section (9D) of section 132 | 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.