IT Rules 1962 → IT Rules 2026
Rule 28 → 213
Rule 28 under the 1961-Act regime corresponds to Rule 213 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 28 Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax | 213 Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax |
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.