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IT Rules 1962IT Rules 2026

Rule 6AAD37

Rule 6AAD under the 1961-Act regime corresponds to Rule 37 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.

Rule comparison
IT Rules 1962IT Rules 2026
6AAD
Guidelines for approval of agricultural extension project under section 35CCC
37
Procedure for approval of agricultural extension project under section 47(1)(a)

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.

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