IT Rules 1962 → IT Rules 2026
Rule 8B → 7
Rule 8B under the 1961-Act regime corresponds to Rule 7 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 8B Guidelines for notification of zero coupon bond | 7 Procedure for notification of zero coupon bond |
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.