IT Rules 1962 → IT Rules 2026
Rule 9C → 60
Rule 9C under the 1961-Act regime corresponds to Rule 60 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 9C Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation | 60 Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation |
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.