IT Rules 1962 → IT Rules 2026
Rule 11UAC → 58
Rule 11UAC under the 1961-Act regime corresponds to Rule 58 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 11UAC Prescribed class of persons for the purpose of clause (XI) of the proviso to clause (x) of sub-section (2) of section 56 | 58 Prescribed class of persons for the purpose of section 92(3)(i) and section 79 |
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.