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IT Rules 1962IT Rules 2026

Rule 2BBA281

Rule 2BBA under the 1961-Act regime corresponds to Rule 281 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT 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.

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