IT Rules 1962 → IT Rules 2026

Rule 11UD → 12

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Rule 11UD under the 1961-Act regime corresponds to Rule 12 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962	IT Rules 2026
11UD Thresholds for the purposes of significant economic presence	12 Determination of income attributable to assets in India

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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