IT Rules 1962 → IT Rules 2026
Rule 107 → 325
Rule 107 under the 1961-Act regime corresponds to Rule 325 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 107 Arrangements for winding up, etc., of business | 325 Arrangements for winding up, etc., of business |
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.