IT Rules 1962 → IT Rules 2026
Rule 2DCA → 283
Rule 2DCA under the 1961-Act regime corresponds to Rule 283 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 2DCA Computation of minimum investment and exempt income for the purposes of clause (23FE) of section 10 of the Act | 283 Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to 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.