IT Rules 1962 → IT Rules 2026
Rule 10A → 77
Rule 10A under the 1961-Act regime corresponds to Rule 77 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 10A Meaning of expressions used in computation of arm length price | 77 Meaning of expressions used in determination of arm’s length price |
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.