IT Rules 1962 → IT Rules 2026
Rule 8AB → 50
Rule 8AB under the 1961-Act regime corresponds to Rule 50 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 8AB Attribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48 | 50 Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72 |
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.