IT Rules 1962 → IT Rules 2026
Rule 2DB → 282
Rule 2DB under the 1961-Act regime corresponds to Rule 282 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 2DB Other conditions to be satisfied by the pension fund | 282 Notification of pension fund and other conditions to be satisfied by the pension fund |
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.