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IT Rules 1962IT Rules 2026

Rule 11UAD58

Rule 11UAD under the 1961-Act regime corresponds to Rule 58 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
11UAD
Prescribed class of persons for the purpose of section 50CA
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.

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