IT Rules 1962 → IT Rules 2026
Rule 8AD → 49
Rule 8AD under the 1961-Act regime corresponds to Rule 49 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 8AD Computation of capital gains for the purposes of sub-section (1B) of section 45 | 49 Computation of capital gains for purposes of section 67(5) |
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.