IT Rules 1962 → IT Rules 2026
Rule 10RB → 118
Rule 10RB under the 1961-Act regime corresponds to Rule 118 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 10RB Relief in tax payable under sub-section (1) of section 115JB due to operation of sub-section (2D) of section 115JB | 118 Relief in tax payable under section 206(1) due to operation of section 206(1)(i) |
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.