IT Rules 1962 → IT Rules 2026
Rule 10D → 84
Rule 10D under the 1961-Act regime corresponds to Rule 84 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 10D Information and documents to be kept and maintained under section 92D | 84 Information and documents to be kept and maintained under section 171(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.