IT Rules 1962 → IT Rules 2026
Rule 11B → 65
Rule 11B under the 1961-Act regime corresponds to Rule 65 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 11B Conditions for allowance for deduction under section 80GG | 65 Conditions for claim for deduction under section 134 |
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.