IT Rules 1962 → IT Rules 2026
Rule 26D → 208
Rule 26D under the 1961-Act regime corresponds to Rule 208 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 26D Furnishing of declaration and evidence of claims by specified senior citizen under section 194P | 208 Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)] |
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.