IT Rules 1962 → IT Rules 2026
Rule 31ACB → 221
Rule 31ACB under the 1961-Act regime corresponds to Rule 221 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 31ACB Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201 | 221 Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default |
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.