IT Rules 1962 → IT Rules 2026
Rule 46A → 192
Rule 46A under the 1961-Act regime corresponds to Rule 192 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 46A Production of additional evidence before the Joint Commissioner (Appeals) and Commissioner (Appeals) | 192 Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x) |
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.