IT Rules 1962 → IT Rules 2026
Rule 3D → 19
Rule 3D under the 1961-Act regime corresponds to Rule 19 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 3D Gross total income for the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act | 19 Gross total income for purposes of section 17(3)(b) |
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.