IT Rules 1962 → IT Rules 2026
Rule 26C → 205
Rule 26C under the 1961-Act regime corresponds to Rule 205 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 26C Furnishing of evidence of claims by employee for deduction of tax under section 192 | 205 Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head “Salaries” |
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.