IT Rules 1962 → IT Rules 2026
Rule 44FA → 202
Rule 44FA under the 1961-Act regime corresponds to Rule 202 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 44FA Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under sub-section (1) of section 245W | 202 Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1) |
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.