IT Rules 1962 → IT Rules 2026
Rule 21AD → 136
Rule 21AD under the 1961-Act regime corresponds to Rule 136 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 21AD Exercise of option under sub-section (4) of section 115BA | 136 Exercise or withdrawal of option for new tax regime |
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.