IT Rules 1962 → IT Rules 2026

Rule 10CA → 81

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Rule 10CA under the 1961-Act regime corresponds to Rule 81 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
10CA Computation of arm length price in certain cases	81 Determination of arm’s length price in certain cases

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.

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