IT Rules 1962 → IT Rules 2026
Rule 9B → 273
Rule 9B under the 1961-Act regime corresponds to Rule 273 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 9B Deduction in respect of expenditure on acquisition of distribution rights of feature films | 273 Deduction in respect of expenditure on acquisition of distribution rights of feature films |
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.