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IT Rules 1962IT Rules 2026

Rule 12AE180

Rule 12AE under the 1961-Act regime corresponds to Rule 180 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
12AE
Return of income under section 158BC
180
Return of income in respect of block assessment under section 294(1)

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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