IT Rules 1962 → IT Rules 2026
Rule 11R → 146
Rule 11R under the 1961-Act regime corresponds to Rule 146 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 11R Incidental activities for purposes of relevant shipping income | 146 Rules related to application for exercising the option for tonnage tax scheme and other matters related to it |
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.