IT Rules 1962 → IT Rules 2026
Rule 114D → 160
Rule 114D under the 1961-Act regime corresponds to Rule 160 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 114D Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60 | 160 Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97 |
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.