IT Rules 1962 → IT Rules 2026
Rule 15 → 179
Rule 15 under the 1961-Act regime corresponds to Rule 179 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 15 Notice of demand for regular assessment, etc | 179 Notice of demand under section 289 |
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.