IT Rules 1962 → IT Rules 2026
Rule 6GB → 44
Rule 6GB under the 1961-Act regime corresponds to Rule 44 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 6GB Conditions for non-resident, engaged in the business of operation of cruise ships for section 44BBC | 44 Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2] |
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.