IT Rules 1962 → IT Rules 2026
Rule 31AA → 219
Rule 31AA under the 1961-Act regime corresponds to Rule 219 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 31AA Statement of collection of tax under proviso to sub-section (3) of section 206C | 219 Statement of deduction or collection of tax at source under section 397(3)(b) |
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.