IT Rules 1962 → IT Rules 2026
Rule 6AB → 28
Rule 6AB under the 1961-Act regime corresponds to Rule 28 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| IT Rules 1962 | IT Rules 2026 |
|---|---|
| 6AB Form of audit report for claiming deductions under sections 35D and 35E | 28 Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51 |
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.