IT Rules 1962 → IT Rules 2026
Rule 19AB → 68
Rule 19AB under the 1961-Act regime corresponds to Rule 68 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 19AB Form of report for claiming deduction under section 80JJAA | 68 Furnishing of report under section 146 |
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.