IT Rules 1962 → IT Rules 2026
Rule 2BBA → 281
Rule 2BBA under the 1961-Act regime corresponds to Rule 281 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 2BBA Circumstances and conditions for the purposes of clause (19) of section 10 | 281 Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act |
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.