IT Rules 1962 → IT Rules 2026
Rule 21AIA → 144
Rule 21AIA under the 1961-Act regime corresponds to Rule 144 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 21AIA Other conditions required to be fulfilled by a specified fund referred to in clause (4D) of section 10 of the Act | 144 Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act |
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.