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IT Rules 1962IT Rules 2026

Rule 113155

Rule 113 under the 1961-Act regime corresponds to Rule 155 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
113
Disclosure of information respecting assessees
155
Disclosure of information related to assessees under section 258(2)

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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