IT Rules 1962 → IT Rules 2026
Rule 21AJA → 141 + 142
Rule 21AJA under the 1961-Act regime corresponds to Rule 141 + 142 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 21AJA Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for the purposes of clause (4D) of section 10 of the Act | 141 Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1 to 4] to Act |
| 142 Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit |
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.