IT Rules 1962 → IT Rules 2026
Rule 21AK → 284
Rule 21AK under the 1961-Act regime corresponds to Rule 284 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 21AK Conditions for the purpose of clause (4E) of section 10 | 284 Conditions for the purpose of Schedule VI [Table: Sl. No. 5] 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.