IT Rules 1962 → IT Rules 2026

Rule 12AC → 165

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Rule 12AC under the 1961-Act regime corresponds to Rule 165 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
12AC Updated return of income	165 Furnishing of updated return of income under section 263(6) read with sub-section (2) of said section

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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