IT Rules 1962 → IT Rules 2026
Rule 10DB → 124
Rule 10DB under the 1961-Act regime corresponds to Rule 124 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 10DB Furnishing of Report in respect of an International Group | 124 Furnishing of report in respect of an international group under section 511 |
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.