IT Rules 1962 → IT Rules 2026
Rule 11-OB → 36
Rule 11-OB under the 1961-Act regime corresponds to Rule 36 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 11-OB Guidelines for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD | 36 Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semi-conductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii) |
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.