IT Rules 1962 → IT Rules 2026
Rule 21AJAA → 143
Rule 21AJAA under the 1961-Act regime corresponds to Rule 143 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 21AJAA Determination of income of a specified fund attributable to the investment division of an offshore banking unit under sub-section (1B) of section 115AD of the Act | 143 Determination of income of a specified fund attributable to investment division of an offshore banking unit under section 210(3) |
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.