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IT Rules 1962IT Rules 2026

Rule 10TIB101

Rule 10TIB under the 1961-Act regime corresponds to Rule 101 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
10TIB
Procedure
101
Procedure governing safe harbour rules for income attribution in case of income from business and profession

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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