IT Rules 1962 → IT Rules 2026
Rule 81 → 300
Rule 81 under the 1961-Act regime corresponds to Rule 300 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 81 Appeal | 300 Appeal under paragraph 13(1) of Part A of Schedule XI to the 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.