IT Rules 1962 → IT Rules 2026
Rule 133 → 135
Rule 133 under the 1961-Act regime corresponds to Rule 135 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 133 Calculation of net winnings from online games for purpose of section 115BBJ | 135 Calculation of net winnings from online games for purpose of section 194(1) [Table: Sl. No. 5] |
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.