IT Rules 1962 → IT Rules 2026
Rule 6DDA → 4
Rule 6DDA under the 1961-Act regime corresponds to Rule 4 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 6DDA Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43 | 4 Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92) |
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.