IT Rules 1962 → IT Rules 2026

Rule 12D → 156

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Rule 12D under the 1961-Act regime corresponds to Rule 156 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
12D Prescribed income-tax authority under section 133C	156 Prescribed income-tax authority under section 259

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.

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