IT Rules 1962 → IT Rules 2026
Rule 6 → 29 + 30
Rule 6 under the 1961-Act regime corresponds to Rule 29 + 30 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 6 Prescribed authority for expenditure on scientific research | 29 Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2) |
| 30 Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c) |
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.