IT Rules 1962 → IT Rules 2026
Rule 6ABBB → 27
Rule 6ABBB under the 1961-Act regime corresponds to Rule 27 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 6ABBB Form of statement to be furnished regarding preliminary expenses incurred under section 35D | 27 Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44 |
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.