IT Rules 1962 → IT Rules 2026

Rule 114DB → 235

Name: Harun Raaj & Associates
Address: Visakhapatnam, Andhra Pradesh, 530003, IN
Telephone: +919300897008
Price range: ₹₹

Rule 114DB under the 1961-Act regime corresponds to Rule 235 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
114DB Information or documents to be furnished under section 285A	235 Information or documents to be furnished under section 506

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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