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Case law › Rule 31AA

Rule 31AA

What rule 31AA of the Income-tax Rules, 1962 does, and where it sits. This library holds no authority that turns on it.

No authority in this library turns on Rule 31AA. That is a statement about this library and not about the law: it means no judgment, circular or instruction held here decides a point under it. What the provision does is explained below. If you are looking for a decision on it, say so through the search box — a provision people search for and we hold nothing on is the most useful thing we can be told.

Explained in this library

What rule 31aa does, in plain English, before you read what the courts made of it.

Which Act governs your year: the 1961 Act after 1 April 2026

I am holding a notice and I do not know whether my year is under the Income-tax Act, 1961 or the Income-tax Act, 2025. Which Act applies to me, and is the old Act still of any use now that it has been repealed?