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IT Rules 1962IT Rules 2026

Rule 15A194

Rule 15A under the 1961-Act regime corresponds to Rule 194 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
15A
Declaration under section 158A
194
Declaration under section 375

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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