IT Rules 1962 → IT Rules 2026
Rule 19AE → 69
Rule 19AE under the 1961-Act regime corresponds to Rule 69 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 19AE Form of report of accountant to be furnished under sub-section (3) of section 80LA | 69 Report of accountant to be furnished under section 147(4)(a) |
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.